Employment in Mauritius is governed mainly by the Workers' Rights Act 2019, supplemented by sector Remuneration Regulations and national minimum wage rules. Here is what employers need to know about leave, pay, tax, social contributions and ending employment.
The Workers’ Rights Act sets minimum leave for workers. Part-time workers receive annual and sick leave pro rata to the days they work, and collective agreements or sector regulations may give more.
20 working days after 12 months of continuous service, plus 2 extra days a year for every worker. Unused leave is paid out or, at the worker’s option, accumulated.
On full pay each year after 12 months of service. Unused sick leave accumulates, and a medical certificate is needed for absences of more than 3 days.
On full pay, with at least 8 weeks taken after the birth. 2 extra weeks for multiple or premature births.
Consecutive paid leave after 12 months of service, starting within 2 weeks of the birth or adoption. Unpaid if service is shorter.
A worker who completes 6 months of continuous service without any absence earns one day of annual leave and one day of sick leave for each further month up to the twelfth month.
Set up each Mauritian leave type in IceHrm with its own accrual, carry forward and approval rules, including pro-rata entitlements for part-time workers and accumulated sick leave. Employees see their live balance before they apply, and managers see who is away on a shared calendar. Leave management →
Mauritius has a national minimum wage set by regulations under the National Wage Consultative Council Act, and many sectors have their own Remuneration Regulations with higher minimums. On top of this, the government orders an annual salary compensation each January.
9 hours on 5 days, or 8 hours on 5 days plus 5 hours on a sixth day, excluding meal and tea breaks. A 4-day week can be agreed.
For each hour beyond normal hours. Workers can opt for paid time off at the same rate instead.
Double pay during normal hours and triple pay after normal hours.
Monthly additional remuneration from 1 January 2026 for full-time workers earning up to MUR 50,000 a month.
Workers with a monthly basic wage of up to MUR 100,000 are entitled to an end-of-year bonus of one twelfth of their earnings for the year. At least 75% must be paid no later than 5 working days before 25 December and the balance by the last working day of the year. Workers who leave during the year receive a pro-rata bonus (on resignation, only after at least 8 months of service).
Capture attendance and overtime in IceHrm and feed the hours straight into payroll, so week day overtime and public holiday work are paid at the right rates. Time & attendance →
Mauritius taxes individuals at progressive rates. The income year runs from 1 July to 30 June, and residents are taxed on worldwide income (foreign income only when remitted to Mauritius).
| Annual chargeable income | Rate |
|---|---|
| First MUR 500,000 | 0% |
| Next MUR 500,000 | 10% |
| Remainder | 20% |
Employers register with the MRA and withhold tax under the cumulative Pay As You Earn (PAYE) system, remitting it electronically by the end of the following month. Employees claim their reliefs and deductions each year on an Employee Declaration Form given to one employer. Individuals with net income above MUR 12 million also pay a 15% Fair Share Contribution on the excess for income years from 1 July 2025 to 30 June 2028, collected through PAYE. Tax returns are due by 30 September, usually extended for electronic filing.
Social contributions are collected by the MRA on a combined monthly return. Since September 2020 the Contribution Sociale Généralisée (CSG) has replaced National Pensions Fund contributions.
| Contribution | Employer | Employee |
|---|---|---|
| CSG – basic salary up to MUR 50,000 a month | 3% | 1.5% |
| CSG – basic salary over MUR 50,000 a month | 6% | 3% |
| National Savings Fund (NSF) | 2.5% | 1% |
| HRDC training levy | 1.5% | – |
| Portable Retirement Gratuity Fund (PRGF) | 4.5% | – |
PRGF contributions are paid on monthly remuneration for workers earning a basic salary of up to MUR 200,000 a month, by employers without a private pension scheme. The training levy applies to the full basic wage, with no ceiling. No NSF is due for workers under 18 or over retirement age.
Build Mauritian pay the way you already structure it, with your own salary components, deductions and formula columns, such as CSG, NSF and PRGF columns. Want to know how well IceHrm handles payroll calculations for Mauritius? Contact us or see Payroll →
Employers must state the reason when they end a worker’s employment, and termination on discriminatory grounds, for pregnancy, maternity or paternity leave, certified sickness or trade union activity is prohibited. Dismissal for misconduct or poor performance requires a charge and an oral hearing with at least 7 days’ notice.
Either party can end an agreement by giving notice of at least 30 days, whatever the contract says, or by paying remuneration in lieu of notice. During notice, workers get reasonable paid time off to look for work. Employers repatriating a migrant worker must also give the Ministry at least 20 working days’ written notice.
| Continuous service | Severance allowance |
|---|---|
| Each 12 months | 3 months’ remuneration |
| Each additional month | 1/12 of the annual amount |
Instead of severance, a worker dismissed for reasons other than workforce reduction or closure can ask the Ministry to refer a claim for reinstatement to the Tribunal, generally within 15 days. On leaving, workers are paid any accumulated annual leave and a pro-rata end-of-year bonus.
Mauritius has 15 public holidays a year. Many follow the Hindu, Chinese or Islamic calendars, so dates move each year, and Assumption and All Saints’ Day alternate from one year to the next. The government publishes the official list in advance.
Work on a public holiday is paid at double the normal rate during normal hours and triple after normal hours.
Leave groups give each office its own holiday calendar, so you can load each year’s official Mauritian dates once and have them applied to everyone’s leave and attendance automatically. Holiday calendars →
Every worker engaged for more than one month must receive a written statement of particulars of employment, in French or Creole, within 14 days of completing the first calendar month. A copy goes to the Ministry of Labour within 30 days.
Fixed-term agreements are only allowed for temporary needs, such as a specific non-recurring project, seasonal or short-term work, replacing an absent worker or training. They cannot be used for permanent, recurring roles (except for migrant workers). Fixed-term workers must be told in writing the skills, tasks and duration, must not be treated less favourably than permanent staff, and are treated as continuously employed where the gap between two contracts is 28 days or less.
The Workers’ Rights Act does not set a general probation period. Check the applicable sector Remuneration Regulations, collective agreement or contract.
Send the statement of particulars and contracts for e-signing, store them with work permits on the employee’s record, and track onboarding with task lists so the 14-day deadline is never missed. Documents & e-signing →
This guide is general information to help you plan HR processes, not legal, tax or financial advice. Employment law and rates change regularly and awards, enterprise agreements and state rules may give employees more than the minimums shown here. Always confirm current requirements with the official sources or a qualified adviser.
Configure leave types, accrual rules and public holidays for Mauritius, keep employee records and contracts in one place, and run payroll with your own salary components. Want to know how IceHrm handles payroll calculations for Mauritius? Talk to us.
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