Monthly payroll checklist for Mauritian employers: PAYE, CSG, NSF, PRGF and the training levy
What does an employer pay each month in Mauritius?
| Contribution | Who pays, and on what |
|---|---|
| PAYE | Income tax you withhold from the employee's pay. There is no employer share. |
| CSG, monthly earnings of Rs 50,000 or less | Employee 1.5%, employer 3% |
| CSG, monthly earnings above Rs 50,000 | Employee 3%, employer 6% |
| CSG, domestic workers | Employer 3% only |
| NSF | Employee 1%, employer 2.5%, of the basic wage between a monthly floor of Rs 4,580 and a ceiling of Rs 29,710 |
| PRGF | Employer 4.5% of monthly remuneration: basic wage plus productivity bonus, attendance bonus and pay for extra work |
| Training levy | Employer 1.5% of the total basic wage or salary, leaving out overtime, bonuses and allowances |
In 2026 an employer in Mauritius pays PRGF of 4.5% of each worker's monthly remuneration. The worker pays nothing, and the reduced rates for small businesses ended in December 2024.
The NSF floor and ceiling shown apply from 1 July 2026. For private household employees the floor is Rs 2,910.
The MRA publishes the PAYE thresholds and bands for each income year on its PAYE page. Use the figures for the current year rather than last year's table.
You pay the training levy to the MRA together with the NSF contributions, and the MRA passes it on to the HRDC. Household workers are excluded.
Which staff don't need PRGF?
PRGF isn't payable for:
- workers under 16
- public officers
- workers whose monthly basic wage is above Rs 200,000
- workers in an approved private pension scheme
- apprentices and people on government training schemes
- non-citizen and migrant workers
The reduced PRGF rates for small businesses ended in December 2024. Every employer now pays 4.5%.
What is the 2026 salary compensation?
From 1 January 2026, full-time workers earning up to Rs 50,000 a month get a salary compensation of Rs 635 a month. Part-time workers earning less than Rs 17,110 get 3.7%, rounded up to the next rupee. Public officers paid under the PRB report are excluded.
If you haven't added it yet, it is owed from January.
When are PAYE, CSG, NSF and PRGF due?
| Payment | Due |
|---|---|
| PAYE, if you file online | By the end of the month after the month you withheld it |
| PAYE, if you don't file online | Within 20 days of the end of the month you withheld it |
| CSG | By the end of the following month |
| NSF and the training levy | One month after the end of the month |
| PRGF | One month after the end of the month |
Two NSF returns come early. The May return is due 2 days before the end of June, and the November return 2 days before the end of December. Saturdays and public holidays don't count in those 2 days.
What does late payment cost?
- PAYE: a 10% penalty, plus interest of 0.5% for each month or part of a month.
- CSG: a 10% penalty, plus interest of 1% for each month or part of a month.
- NSF: a surcharge of 5% for each month or part of a month, up to 100%.
- PRGF: a 10% surcharge, plus interest of 1% for each month or part of a month.
- Training levy: a surcharge of 5% for each month, up to 100%.
A part of a month counts as a full month, so paying two days late costs the same as paying four weeks late.
What isn't settled yet
The 2026-27 Budget made two announcements that affect payroll. Treat them as announcements until you see the final rules.
- Changes to the PAYE bands from 1 July 2026. Check the bands on the MRA PAYE page before you run payroll.
- A National Pensions Fund to replace CSG and PRGF from 1 July 2027. Check the gazetted law before planning for it.
Common questions
Is the training levy 1% or 1.5%?
It is 1.5% of the total basic wage or salary. The 1% rate applied only from July 2020 to June 2021.
Do I pay PRGF for a foreign worker?
No. PRGF isn't payable for non-citizen and migrant workers.
When is the NSF return due for November?
2 days before the end of December, not counting Saturdays and public holidays. The same early rule applies to the May return, which is due before the end of June.
What happens if I pay CSG late?
The MRA adds a 10% penalty and interest of 1% for each month or part of a month until you pay.
Sources
- MRA: PAYE for employers
- MRA: Contribution Sociale Généralisée (CSG)
- MRA: NPF and NSF contributions
- MRA: guide to the Portable Retirement Gratuity Fund (August 2025)
- Human Resource Development Act 2003, sections 18 and 19 and First Schedule
- GN No. 7 of 2026: salary compensation
This guide explains the law in general terms on the date shown. It isn't legal advice for your situation.