Guides for employers in Mauritius
Plain explanations of the payroll and employment rules that land on your desk, checked against the official sources.
Monthly payroll checklist for Mauritian employers: PAYE, CSG, NSF, PRGF and the training levy
Each month you withhold PAYE and the employee share of CSG and NSF, then add your own share of CSG and NSF, PRGF at 4.5% and the training levy at 1.5%. If you file online, almost everything is due by the end of the following month. Paying late adds a penalty or surcharge of 5% or 10% at once, and more for every month it stays unpaid.
Read the guideLeave entitlements in Mauritius: annual, sick, maternity, paternity and other leave
After 12 months with you, a full-time worker gets 22 days of annual leave a year and 15 working days of sick leave on full pay. Maternity leave is 16 weeks on full pay and paternity leave is 4 consecutive weeks with pay. From 1 January 2027 these rise to 26 weeks and 6 weeks. Since 13 August 2026 workers can also take one paid day a month for severe menstruation-related symptoms. Part-timers get annual and sick leave in proportion to the days they work.
Read the guideDisciplinary hearings in Mauritius: the steps the law sets for dismissing a worker for misconduct
You must notify the worker of the charge within 10 days of becoming aware of the misconduct, or of finishing your investigation. The worker gets at least 7 days' notice to answer it at an oral hearing, the hearing must finish within 30 days of the first sitting, and any dismissal must follow within 7 days of the worker answering the charge. Miss a step and the Court can order severance of 3 months' pay for every year of service.
Read the guideEmployment contracts and getting ready for a labour inspection in Mauritius
Anyone you employ for more than a month gets a written statement of particulars, in French or Creole, within 14 days of the end of their first calendar month, and you send a copy to the supervising officer within 30 days. You pay wages monthly, in cash unless the worker agreed in writing to a cheque or bank transfer, and you give a payslip that shows your PRGF contribution. You keep a register of workers, a record of pay and an inspection report book for at least 3 years. An inspector can turn up without notice and ask to see all of it.
Read the guideEnd-of-year bonus in Mauritius: who gets it, how much, and when to pay
Every worker earning a basic wage of Rs 100,000 a month or less is owed a bonus of one twelfth of what they earned in the calendar year. You pay 75% of it at least five clear working days before 25 December and the rest by the last working day of the year. Staff earning more than Rs 100,000 get an end-of-year gratuity instead, due by 21 December.
Read the guide
Payroll, HR and staff matters, in Mauritius.
Let's talk about your team.
Tell us how you handle payroll and staff today. We'll show you what we'd take off your desk, and what isn't worth handing over.