Running payroll in Mauritius means navigating MRA PAYE withholding via e-services, Contribution Sociale Generalisee (CSG) employer and employee contributions, Portable Retirement Gratuity Fund (PRGF) employer funding at 4.5%, HRDC training levy at 1.5%, NSF employee deductions at 2.5%, and mandatory 13th-month bonus obligations under the End of Year Gratuity Act 2001, all governed by the Workers’ Rights Act 2019 and the Revenue Act, and remitted to the Mauritius Revenue Authority monthly. Africa Deployments Mauritius manages every element of your Mauritius payroll through its own registered legal entity in the Republic of Mauritius, accurately, on time, and in full statutory compliance.
Every payroll run in Mauritius must account for MRA PAYE at the applicable rate under the 2026 tax tables (0% on annual chargeable income up to MUR 500,000; 10% on MUR 500,001 to MUR 1,000,000; 20% above MUR 1,000,000), CSG employer contributions at 3% or 6% of basic salary depending on salary band, CSG employee deductions at 1.5% or 3%, PRGF employer contributions at 4.5% of basic salary, HRDC training levy at 1.5% of basic wages, and NSF employee deductions at 2.5% (capped at MUR 608 per month). Africa Deployments Mauritius calculates and remits each obligation via MRA e-services, on time, every month.
From agreed gross salary to compliant net pay, Africa Deployments Mauritius handles all deductions, withholdings, and statutory contributions in Mauritian Rupee (MUR), with full payslip generation for every employee each month and automatic application of all MRA PAYE reliefs and eligible deductions under the current tax tables.
All PAYE, CSG, PRGF, HRDC, and NSF remittances are processed directly through the Mauritius Revenue Authority (MRA) e-services platform by our in-country payroll team based in Mauritius, with monthly and annual filings submitted on time and in full compliance with MRA requirements.
Our payroll team operates from Mauritius, not from a regional hub abroad. We know the MRA PAYE processes, e-services submission requirements, CSG tiered contribution rates, PRGF and HRDC monthly filing deadlines, NSF deduction caps, and 13th-month bonus obligations from direct in-country experience, not documentation.
We handle the complete payroll calculation, from agreed gross salary through all statutory deductions to compliant net pay in MUR, with monthly payslips issued in the required format and automatic application of all eligible MRA PAYE tax reliefs and deductions.
Late MRA filings, missed contribution remittances, and PAYE calculation errors attract penalties and interest under the Revenue Act in Mauritius. Africa Deployments Mauritius's in-country payroll team ensures every MRA deadline is met and every CSG, PRGF, HRDC, and NSF calculation is correct.
For clients who also need an Employer of Record in Mauritius, Africa Deployments Ltd offers fully integrated EOR and payroll: one contract, one contact, complete Workers' Rights Act 2019 and MRA compliance through Africa Deployments Ltd (BRN C19167158).
New employees can be MRA PAYE-registered, CSG-enrolled, PRGF and HRDC-activated, and included in the Mauritius payroll within 48 hours of engagement. Africa Deployments Ltd (BRN C19167158) is already CBRD-registered, MRA-active, and recognised under Mauritius law, with no registration delays on your side.
Access your complete Mauritius payroll data, including CSG contribution schedules, PRGF remittance records, payslips, and MRA e-services filings, through one dedicated account manager with full transparency over every payroll run.
Payroll in Mauritius involves calculating gross-to-net salary for each employee in Mauritian Rupee (MUR), withholding MRA PAYE at the applicable rate using the current tax tables, and making mandatory statutory contributions including Contribution Sociale Generalisee (CSG) employer and employee contributions, Portable Retirement Gratuity Fund (PRGF) employer funding at 4.5%, HRDC training levy at 1.5%, and NSF employee deductions at 2.5% (capped at MUR 608 per month). All PAYE and contribution obligations must be remitted to the Mauritius Revenue Authority via the MRA e-services portal monthly. Payslips must be issued to every employee each month, and the mandatory 13th-month bonus under the End of Year Gratuity Act 2001 must be accrued and disbursed before 25 December each year.
PAYE (Pay-As-You-Earn) in Mauritius is the system of withholding personal income tax from employee salaries at source, governed by the Revenue Act and administered by the Mauritius Revenue Authority (MRA). Employers must deduct PAYE monthly from each employee’s gross chargeable income using the current MRA tax tables and remit the amount via the MRA e-services portal. The monthly exempt threshold is MUR 38,462. Annual PAYE returns must be filed with the MRA at financial year-end (30 June). Africa Deployments Mauritius calculates, withholds, and remits PAYE for every employee on the Mauritius payroll.
Mauritius simplified its personal income tax structure effective from 1 July 2025. The MRA now applies three rates to annual chargeable income: 0% on income up to MUR 500,000 per year; 10% on income between MUR 500,001 and MUR 1,000,000; and 20% on income above MUR 1,000,000. An additional Fair Share Contribution of 15% applies on income above MUR 12,000,000. The monthly exempt threshold is MUR 38,462. Africa Deployments Mauritius applies the current MRA tax tables to every payroll run, replacing any pre-July 2025 rates that competitors may still reference.
The Contribution Sociale Generalisee (CSG), introduced in September 2020 by the Mauritius Revenue Authority to replace the former National Pensions Fund (NPF), provides social security coverage for all Mauritius employees. CSG is calculated on monthly basic salary: for salaries up to MUR 50,000, the employer contributes 3% and the employee contributes 1.5%; for salaries above MUR 50,000, the employer contributes 6% and the employee contributes 3%, applied to the full salary amount. CSG is remitted to the MRA monthly via e-services. Africa Deployments Mauritius calculates, deducts, and remits all CSG contributions for every employee as part of the standard monthly payroll service.
The Portable Retirement Gratuity Fund (PRGF), introduced under the Workers’ Rights Act 2019, replaced the pre-2019 severance allowance system for most workers and requires employers to contribute 4.5% of each employee’s monthly basic salary to the fund, administered by the MRA. PRGF contributions belong to the employee, are portable between employers, and accumulate as a retirement benefit. No PRGF contribution is payable for employees earning above MUR 200,000 basic salary per month. PRGF is remitted to the MRA monthly. Africa Deployments Mauritius manages all PRGF obligations as part of the standard monthly payroll.
The Human Resource Development Council (HRDC) training levy is a mandatory employer contribution of 1.5% of basic monthly wages, payable under the Human Resource Development Act. The levy funds national workforce training programmes and may be reclaimed in whole or in part through HRDC-approved training claims. HRDC is remitted to the MRA monthly alongside PAYE and CSG via e-services. Africa Deployments Mauritius calculates and remits the HRDC levy for every employee as part of the monthly payroll and advises clients on HRDC training grant recovery opportunities.
The National Savings Fund (NSF) is an employee-funded savings scheme that provides a lump-sum benefit to the employee on retirement or death. The employee contribution is 2.5% of monthly basic salary, capped at MUR 608 per month. The NSF is an employee-side deduction only with no employer counterpart contribution. It is withheld by the employer from net pay and remitted to the MRA monthly via e-services. Africa Deployments Mauritius calculates, withholds, and remits NSF contributions for every employee as part of the standard monthly payroll service.
PAYE, CSG, PRGF, HRDC, and NSF contributions must all be remitted to the Mauritius Revenue Authority (MRA) via the e-services portal monthly, by the end of the month following the pay period. For most contributions, the deadline is the 28th of the month following the payroll period. Late payment attracts interest and administrative penalties under the Revenue Act. Africa Deployments Mauritius ensures every MRA remittance is submitted before the applicable deadline, every month, with a complete compliance audit trail maintained.
Mauritius employers must file monthly PAYE deduction returns and CSG, PRGF, and HRDC contribution schedules via the MRA e-services portal. Annual PAYE returns must be filed with the MRA following the close of the financial year (30 June). Employers are also required to issue annual PAYE deduction statements to employees confirming total gross earnings, tax withheld, and all statutory contributions deducted during the year. Africa Deployments Mauritius prepares and submits all monthly and annual MRA payroll filings for every client.
Payroll in Mauritius is processed in Mauritian Rupee (MUR). Foreign companies operating through an Employer of Record such as Africa Deployments Ltd (BRN C19167158) have salaries paid in MUR through the registered Mauritius entity’s bank account, ensuring full MRA compliance and alignment with the Bank of Mauritius foreign exchange framework. Clients are billed in their preferred currency with the MUR payroll funded through our entity in Mauritius.
Yes. Under the Workers’ Rights Act 2019, employers in Mauritius are required to issue a payslip to every employee on each payday. The payslip must detail gross salary, all statutory deductions including MRA PAYE, CSG employee contribution, NSF deduction, PRGF disclosure, HRDC levy, and the resulting net salary. Failure to issue compliant payslips may expose the employer to enforcement action. Africa Deployments Mauritius generates and issues fully compliant MUR payslips for every employee each payroll cycle.
Yes. Africa Deployments Mauritius manages Mauritius payroll through its own registered legal entity, Africa Deployments Ltd (BRN C19167158, VAT 27738392), incorporated in the Republic of Mauritius since 29 August 2019. Our payroll team is based in-country, MRA-registered, and directly accountable to Mauritius authorities. We are not a remote service, a partner-managed operation, or an agent. Every payroll run, MRA e-services filing, and statutory contribution remittance is handled by Africa Deployments Ltd directly.
Payroll management in Mauritius involves calculating and processing employee salaries, withholding MRA PAYE, and remitting CSG, PRGF, HRDC, and NSF contributions, but does not change the legal employment relationship. An Employer of Record (EOR) goes further: Africa Deployments Ltd becomes the legal employer in Mauritius under the Workers’ Rights Act 2019, taking full responsibility for employment contract validity, statutory compliance, Industrial Court obligations, and all employment liability. Africa Deployments Mauritius offers both payroll management and full EOR as integrated or standalone services through the same registered entity.
For new employees, payroll setup through Africa Deployments Mauritius is typically completed within 48 hours of engagement, because Africa Deployments Ltd (BRN C19167158) has been CBRD-registered and MRA-active since August 2019. There is no CBRD entity registration period, no MRA employer approval wait, and no CSG or PRGF scheme setup delay. New employees are MRA PAYE-registered, CSG-enrolled, and included in the first payroll cycle immediately.
A foreign company without a registered entity in Mauritius cannot legally employ staff or run MRA-compliant payroll in Mauritius independently. To pay employees compliantly, a foreign company must either incorporate a local entity via the Corporate and Business Registration Department (CBRD) and complete MRA employer registration, or engage an Employer of Record such as Africa Deployments Ltd (BRN C19167158). Africa Deployments Mauritius employs the staff through its own registered entity and runs fully compliant payroll in MUR on the client’s behalf.
The national minimum wage in Mauritius is MUR 17,110 per month with effect from 1 January 2025, applicable to all sectors and occupational categories. A statutory salary compensation of MUR 635 per month is additionally payable in 2026 to all employees earning up to MUR 50,000 per month, bringing the effective monthly floor to MUR 17,745. Both the minimum wage and the salary compensation are subject to MRA PAYE and CSG in the same way as ordinary salary. Africa Deployments Mauritius ensures every payroll run complies with the current minimum wage and the gazetted annual salary compensation.
Yes. The mandatory end-of-year bonus in Mauritius is governed by the Workers’ Rights Act 2019 and the End of Year Gratuity Act 2001. Employees with at least one full calendar year of continuous service are entitled to a bonus equivalent to one-twelfth of their annual earnings, pro-rated for shorter periods of service. At least 75% of the bonus must be paid no later than five clear working days before 25 December, with the remaining balance due by the last working day of the year. The 13th-month bonus is subject to MRA PAYE and CSG deductions. Africa Deployments Mauritius accrues the 13th-month obligation monthly throughout the year and manages disbursement, MRA filing, and withholding within the statutory deadlines.
Expatriate employees working in Mauritius are generally subject to MRA PAYE on Mauritius-sourced income under the Revenue Act. CSG and PRGF obligations typically apply from the first day of employment for all employees regardless of nationality. Foreign nationals working in Mauritius must hold a valid Occupation Permit issued by the Economic Development Board (EDB), and their payroll is processed in MUR in the same way as for local employees. Mauritius has Double Taxation Avoidance Agreements (DTAAs) with numerous countries that may affect the tax treatment of expatriate remuneration. Africa Deployments Mauritius advises on and manages the specific payroll obligations applicable to each expatriate employee’s situation.
Under the Workers’ Rights Act 2019, employees in Mauritius with at least 12 consecutive months of continuous service are entitled to 22 working days of paid annual leave per year (20 days of ordinary leave plus 2 additional days). Leave accrues from the first day of service, pro-rated for partial years. Up to 10 days of unused annual leave may be carried forward or encashed at the employee’s option. Unused annual leave at termination must be paid out in full in the final payroll settlement. Africa Deployments Mauritius manages annual leave accrual, tracking, and terminal leave payroll as standard.
Under amendments to the Workers’ Rights Act 2019 effective from 7 June 2024, female employees in Mauritius are entitled to 16 consecutive weeks of fully paid maternity leave (18 weeks for multiple or premature births), plus a MUR 3,000 maternity allowance payable by the employer on production of the birth certificate. Male employees are entitled to 4 consecutive calendar weeks of fully paid paternity leave, extended from 5 working days by the June 2024 amendments. Both entitlements require 12 months of continuous service with the same employer and are fully funded by Africa Deployments Ltd as the registered employer in Mauritius.
Under the Workers’ Rights Act 2019, employees in Mauritius are entitled to 15 days of paid sick leave per calendar year at full salary, funded by the employer. Unused sick leave accumulates in a sick bank of up to 90 days, which may be drawn upon once the annual 15-day entitlement has been exhausted in a given year. A medical certificate from a registered practitioner is required for absences of three consecutive days or more. Africa Deployments Mauritius manages sick leave administration, payslip adjustments, and all Workers’ Rights Act 2019 sick leave compliance obligations.
The Workers’ Rights Act 2019 sets the standard working week at 45 hours and the daily maximum at 10 hours. Overtime beyond 45 hours per week must be compensated at 1.5 times the ordinary hourly rate for weekday overtime; at 1.5 times the ordinary rate plus a substitute rest day for rest-day work; at 2 times the ordinary rate for public holiday work; and at 3 times the ordinary rate for overtime hours beyond the normal daily maximum on a public holiday. Managers earning above MUR 600,000 per year are excluded from hour limits. Africa Deployments Mauritius manages overtime calculation and payslip reporting for all employees.
Mauritius observes 15 gazetted public holidays per year, covering fixed statutory holidays (New Year’s Day on 1 January, New Year Holiday on 2 January, Abolition of Slavery on 1 February, National Day on 12 March, Labour Day on 1 May, Arrival of Indentured Labourers on 2 November, and Christmas Day on 25 December) and eight moveable religious festivals (including Thaipoosam Cavadee, Maha Shivaratree, Chinese Spring Festival, Ugaadi, Eid-ul-Fitr, Ganesh Chaturthi, All Saints’ Day, and Diwali), with moveable holiday dates confirmed annually by General Notice. Employees are entitled to paid leave on all gazetted public holidays, and work performed on a public holiday attracts double pay (or triple pay for overtime on a public holiday). Africa Deployments Mauritius accounts for all gazetted public holidays in every monthly payroll run.
The salary compensation is an annual statutory pay increase mandated by the government of Mauritius and gazetted each year, applicable to all employees earning up to a defined salary threshold. For 2026, the salary compensation is MUR 635 per month for employees earning up to MUR 50,000 per month. This compensation is mandatory and must be added to the employee’s basic monthly salary, increasing the CSG and MRA PAYE base accordingly. Africa Deployments Mauritius applies the current gazetted salary compensation to every relevant employee’s payroll and updates compensation calculations when each new gazette is published.
The Workers’ Rights Act 2019 does not prescribe a statutory maximum probationary period in Mauritius. Market practice is one to three months for non-managerial roles and up to six months for professional positions. All statutory payroll obligations, including MRA PAYE, CSG, PRGF, HRDC, and NSF contributions, apply from the first day of employment, including throughout the probationary period. The 13th-month bonus accrues pro-rata from the first day of employment. Africa Deployments Mauritius ensures full payroll compliance from day one, regardless of the probationary arrangement in the employment contract.
Beyond statutory obligations, employers in Mauritius may offer supplementary benefits including private health insurance (not statutory in Mauritius), pension fund top-ups above PRGF minimums, group life cover, performance bonuses, and transport or housing allowances. Benefit-in-kind payments are subject to MRA PAYE at their assessed value. The mandatory 13th-month bonus under the End of Year Gratuity Act 2001 is the most significant supplementary payroll obligation unique to Mauritius. Africa Deployments Mauritius manages the payroll treatment of all statutory and supplementary benefits for employees under the managed payroll arrangement.
In cases of unjustified dismissal or collective redundancy (Reduction of Workforce) under the Workers’ Rights Act 2019, statutory severance is three months’ remuneration per year of continuous service, calculated on basic salary plus regular contractual allowances averaged over the last 12 months. The PRGF balance also becomes immediately payable to the employee in full on termination. For collective redundancy, the employer must notify the Redundancy Board with 30 days’ advance notice before issuing any termination letters. Africa Deployments Mauritius manages severance calculations, PRGF final settlement, Redundancy Board notification, and final payroll run for every offboarding employee.
The Mauritius government financial year runs from 1 July to 30 June. The MRA tax year for individual income tax and PAYE calculations follows the same July-to-June cycle. Annual PAYE returns and employee income statements must be filed and issued following the close of the tax year on 30 June. Income tax thresholds, CSG contribution bands, and salary compensation rates are gazetted by the MRA and Ministry of Finance for each tax year. Africa Deployments Mauritius monitors and applies all annual MRA and gazette updates at the start of each new July-to-June tax year to ensure payroll compliance from the first day of the new period.
Yes. The Data Protection Act 2017 governs the collection, processing, storage, and transfer of personal data in Mauritius, including all employee payroll data such as salary records, bank account details, MRA tax account numbers, national identity card information, and employment histories. As the registered payroll provider and legal employer in Mauritius, Africa Deployments Ltd acts as a data processor under the Data Protection Act 2017 and maintains full compliance including appropriate data processing agreements with client companies and adherence to the requirements of the Data Protection Commissioner.
Africa Deployments Mauritius manages payroll through Africa Deployments Ltd (BRN C19167158), its own registered legal entity in the Republic of Mauritius since 29 August 2019, not a remote service or an agent. Our in-country payroll team manages every statutory obligation: MRA PAYE using the correct 2026 tax tables (0%/10%/20%), CSG at the correct 2026 tiered rates, PRGF at 4.5%, HRDC at 1.5%, NSF employee deductions, 13th-month bonus accrual and disbursement, monthly MRA e-services filing, and annual PAYE return. Clients benefit from full gross-to-net accuracy in MUR, zero MRA penalty risk, and a dedicated payroll contact based in Mauritius, with the option to integrate payroll with our fully managed EOR service.
With Africa Deployments Mauritius, you have one licensed Employer of Record and payroll provider. One registered legal entity in Mauritius. Total workforce compliance from day one.
Legal Entity Name:
Africa Deployments Ltd
Registered Office Address:
The Strand, Beau Plan Business Park, Mauritius
Business Registration Number (BRN): C19167158
VAT Registration Number: 27738392
Save significantly on setup costs compared to establishing your own legal entity in Mauritius. No CBRD incorporation fees, no MRA employer registration complexity, and no CSG, PRGF, HRDC, and NSF scheme setup required on your side.
Streamline your Mauritius HR and payroll operations with unified standard operating procedures, one point of contact, and consistent MRA-compliant processes across your entire Mauritius workforce.
Your dedicated account manager ensures smooth payroll operations and is always available for MRA queries, CSG and PRGF questions, Workers' Rights Act 2019 updates, 13th-month bonus timing guidance, and any Mauritius-specific payroll compliance support you need.
Manage employees across Mauritius and multiple African countries from a single HR and payroll provider, with unified reporting and consistent statutory compliance oversight across all 50+ markets.
Manage your entire Mauritius workforce from a single point of contact with consistent payroll processes in MUR, MRA e-services filings, CSG and PRGF contributions, and all compliance reporting, under Africa Deployments Mauritius.
Seamlessly scale from 1 to 1,000+ employees in Mauritius without the complexity of managing multiple MRA employer registrations, payroll systems, or statutory compliance obligations.
Chief Human Resources Officer,
Engen Tech
“Working with Africa Deployments allowed us to quickly hire top talent across East Africa without establishing separate entities. Their service is absolutely invaluable.”
Chief Operations Officer EMEA,
Global Finance Partners
Head of Legal,
Ergos Mining
