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Global Payroll Team
Written by Global Payroll Team
Last updated May 7, 2026
Expert Reviewed
Payroll in Mauritius
Tax in Mauritius
Immigration in Mauritius

Mauritius map

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Mercans offers complete payroll, PEO and HR services in Mauritius

Mauritius has continued to diversify beyond sugar into financial services, tourism, ICT, education, logistics and business services. As a regional gateway to Africa and the Indian Ocean, Mauritius remains attractive for international investment due to its multilingual workforce, relatively stable institutions and business-friendly environment.

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Doing Business in Mauritius

Mauritius remains one of Africa’s more established business hubs, with a digitalized public administration framework and a National Electronic Licensing System that supports licence and permit processing. Employers should still check current licensing, labor, payroll, tax and immigration rules before starting operations or hiring staff.

Entity Registration and Incorporation Requirements

Setting up a new business or expanding an existing one in Mauritius is straightforward. Choose how your company operates from a range of entity types which suit your individual circumstance.

Banking

Banking hours vary by institution and branch, but many banks operate during standard weekday business hours.

Working Week

The standard working week is generally up to 45 hours, depending on the applicable schedule, sector and employment terms.

Labor Law

The Ministry of Labour, Human Resource Development and Training oversees labor matters. Key legislation includes the Workers’ Rights Act 2019, the End of Year Gratuity Act and related regulations.

Main Industries

Tourism, financial services, ICT, business services, textiles, logistics, education

GDP Growth

4.9%

Dates & Numbers

yyyy/mm/dd

Official State Name

Republic of Mauritius

Population

1.25 million

Capital

Port Louis

Major Languages

Mauritian Creole, English, French

Currency

Mauritian rupee (MUR)

Internet Domain

.mu

International Dialing Code

+230

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Mauritius
Port Louis, MU
7:34 pm, May 21, 2026
23°C
broken clouds
84 %
Wind Gust: 6 mph
Clouds: 66%
Sunrise: 6:33 am
Sunset: 5:39 pm

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Payroll

Mauritius has a national minimum wage framework together with additional remuneration measures and sector-specific remuneration rules. Employers should ensure payroll is aligned with current wage regulations, tax withholding, social contributions and end-of-year bonus requirements.

It is acceptable to provide employees with online payslips

Payslip

Payroll reports should be retained in line with applicable tax, labor and audit recordkeeping requirements

Reports

20 working days of annual leave, plus 2 additional leave days each year in standard cases

Annual Leave

15 working days of paid sick leave per year in standard cases, with accumulation rules applying where leave is not used

Sick Leave

16 weeks of paid maternity leave and 4 consecutive weeks of paid paternity leave, subject to the legal conditions

Maternity & Paternity Leave

Dismissal generally requires at least 30 days’ notice, unless termination without notice is allowed by law in specific circumstances

Employee Termination

An end-of-year bonus is generally required by law for eligible workers and is calculated as one twelfth of earnings for the year

13th month salary

17,745 MUR per month

Minimum Wage

Overtime is generally paid at 1.5 times the normal hourly rate, subject to the applicable law or remuneration regulations

Overtime

Severance or transition-related payments may apply depending on the reason for termination, the employee category and the legal process followed

Severance Pay

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Tax and Social Security

Individuals who derive employment income from duties performed in Mauritius are generally subject to Mauritian income tax on that income. Employers must also manage PAYE together with social contributions and related filings through the Mauritius Revenue Authority.

Tax

Mauritius applies corporate income tax, personal income tax and VAT. Personal income tax rates were revised for the financial year 2025 to 2026, and resident individuals are now taxed on a progressive scale with a top marginal rate of 20%.

15%

Corporate Income Tax

20%

Personal Income Tax

15%

Sales Tax

15%

VAT

Social Security

Mauritius operates a social contribution system under the Social Contribution and Social Benefits Act 2021. Employers may also need to account for National Savings Fund contributions and training levy obligations, depending on the employee category and wage level.

Variable

Social Security Rate

Variable

Social Security Rate for Employers

Variable

Social Security Rate for Employees

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Employment Law

Mauritius continues to welcome foreign talent, but employment relationships in the local market are primarily governed by the Workers’ Rights Act 2019 and related legislation. Employers should document terms clearly and ensure compliance with statutory leave, notice, wage and disciplinary requirements.

Employment agreement

The Workers’ Rights Act 2019 is the primary governing legislation. Fixed-term agreements and contracts of indeterminate duration are both used in practice, subject to the applicable statutory protections.

Working condition

The maximum working hours are generally 45 hours per week and additional hours are treated as overtime, unless otherwise dealt with under the applicable legal framework. Flexitime remains a contractual arrangement where agreed.

Leaves

Employees may be entitled to annual leave, sick leave, special leave, maternity leave, paternity leave and other statutory leave categories. Refund and accumulation rules can differ depending on the leave type and the applicable legal provisions.

Employment termination

The Workers’ Rights Act generally requires employers to give at least 30 days’ notice before dismissal or pay in lieu, unless the law allows summary termination. Employers must also follow disciplinary and procedural rules before termination in many cases.

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30 days

Minimum notice period for terminating an employee

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15

Total number of public holidays

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45

Working hours per week

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Varies

Total number of days for Compassionate & Bereavement Leave

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Immigration

The Occupation Permit is a combined work and residence permit that allows eligible foreign nationals to work and reside in Mauritius under the Investor, Professional and Self-Employed categories.

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Residency permits

Under the Professional category, the Occupation Permit is generally available to expatriates employed in Mauritius under a contract of employment, subject to the current eligibility criteria and salary thresholds set by the authorities. Separate residence routes also exist for other categories of non-citizens.

Work Permit validity

Up to 3 years for the Professional Occupation Permit

Required Documents

A completed application form

Passport-sized photographs

Copies of the applicant’s academic and professional qualifications

A job description issued by the employer

Details of prior work experience

Medical or health documentation where required

A copy of the employer’s Certificate of Incorporation and business registration details

The approved contract of employment

Any additional supporting documents required by the Economic Development Board or immigration authorities

Compliant, reliable, error-free and touchless payroll in Mauritius

Build the best team and hire top talent compliantly in Mauritius. Get in touch with Mauritius payroll outsourcing & PEO specialists for a free consultation!

This document was prepared for informational purposes only. As local laws & regulations keeps on changing. Please consult your tax & legal advisors as well.
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    FAQs

    What is an Employer of Record (EOR) in Mauritius and how does it help foreign companies?

    In Mauritius an Employer of Record provided by Mercans acts as the legal employer of your workforce. Mercans manages contracts payroll taxes social contributions and labour law compliance so your company can hire employees in Mauritius without establishing its own legal entity.

    Why should businesses use an EOR instead of establishing a legal entity in Mauritius?

    Using Mercans as your EOR in Mauritius removes the need for registering a local company. This approach saves cost and time ensures full compliance with Mauritian employment and tax regulations and allows your business to focus on operations while Mercans handles employment and payroll.

    How does payroll outsourcing in Mauritius ensure compliance with local tax and labor laws?

    Payroll outsourcing with Mercans in Mauritius ensures salaries tax deductions social security contributions and statutory filings are executed in line with Mauritian labour laws and tax regulations. The service maintains accuracy and avoids compliance risk through continuous legal monitoring.

    Can an Employer of Record in Mauritius hire employees and manage work permits for international companies?

    Yes. Mercans as an EOR in Mauritius can hire employees on your behalf and support work permit visa and residency formalities for foreign nationals. This enables your company to deploy both local and expatriate talent in Mauritius without creating a legal entity.

    What are the key benefits of using EOR and payroll services in Mauritius for global expansion?

    Key benefits include rapid access to the Mauritian talent pool without company formation full regulatory compliance reduced legal and operational risk local HR and payroll expertise and flexible workforce scalability that supports your global growth strategy.

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