Companies intending to develop into Mauritius without creating a corporation should use the Employers of Record (EOR) option. In Mauritius, you may engage, pay, and oversee a group of workers without any issues. Our solution will take care of all employment-related duties, including as training and onboarding, payroll administration, taxation, probation, and termination, as well as compliance issues. A challenging task that requires familiarity with local laws, cultures, and business practices becomes easy with our help. Make use of our extensive worldwide network to find work in Mauritius. Speak with our experts to learn more.
In Mauritius, which is ranked 13th in the world for business friendliness in 2021, expanding a firm is easy. The government of Mauritius classifies workers under pay-related categories rather than job type (white-collar or blue-collar). Workers in Mauritius are subject to all employment regulations without exception if their monthly salary is MUR 50,000 or less. But employees making more than MUR 50,000 are the only ones eligible for special measures. Extra benefits may be included in a written agreement between the employer and employee at the discretion of both parties.
| Entitlement | Explanation |
|---|---|
| Maximum working hours | 45 hours a week, which equates to either eight hours a day for six days a week or nine hours a day for five days a week. Contractually, it may also be agreed upon otherwise. |
| Overtime | Overtime is any hour worked in excess of 45 per week. |
| Overtime Compensation | The agreement between the employer and the employee will determine whether or not an employee receives additional compensation for working overtime under Mauritius labour regulations. But if the business doesn’t provide any special overtime pay, they must factor it into the worker’s monthly pay.
An additional hour is typically compensated at 1.5 times the hourly rate. Similarly to this, an additional hour is paid during a public holiday at double the rate of a regular hour. |
| Flexitime Work | If an employer wants a person to work flextime, they must give them notice at least 48 hours in advance. Such working arrangements may also be requested by an employee, but the employer has the right to refuse the request for a valid cause. Within 21 days of receiving the request, the employer is required to inform the employee in writing of the request’s approval status. |
| Minimum Wage | A full-time employee in an export business is paid MUR 9,000. Other full-time employees are paid MUR 9,700.
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| End-of-year bonus |
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| Annual Leave | Employees who have worked for the company for at least a year are eligible to the following yearly leave: 20 days of paid time off plus an extra 2 days. If the employer and employee have contractually agreed to it, the employer must reimburse the employee for any unused annual leave. They may, however, impose a requirement that an employee use half of their available yearly leave. |
| Sick Leave | A worker is permitted to use up to 15 days of sick time annually. It is possible to store these leaves for up to 90 days.
When an employee is absent due to illness, the employer may send a doctor to check on that person’s health. If any discrepancies are discovered in this situation, the employee may face legal disciplinary measures. |
| Vacation Leave | Employees who have five years of continuous service with a company are eligible for 30 days of paid vacation. The act’s start date of October 24, 2019, shall be used as the starting date for these five years. |
| Special Leave |
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| Maternity Leave | Full compensation for 14 days of paid leave.
If an employee has been employed by the same business for at least a year, the employer will provide her a one-time allowance of MUR 3,000. After providing a legitimate medical certificate within seven days of incarceration, this sum is paid.
a worker who has been with a company for a year Adopting a child younger than 12 months old entitles you to up to 14 consecutive weeks of paid vacation. The adoption child’s birth certificate and a certified copy of the court order must be provided by the employer in this case. |
| Paternity Leave | By submitting a written declaration stating that he lives in the same house as his spouse and a medical certificate, an employee who has been employed by the same company for more than a year may be granted up to five days of leave.
If an employee has worked for a company for fewer than 12 months in a row, they may take the aforementioned absence without being compensated. |
In Mauritius, employment contracts are primarily categorized into two groups: those with fixed terms and those with indefinite durations.
Indefinite contracts have no specified end date and represent an ongoing agreement between employers and employees. Termination of such contracts requires both parties to adhere to the legal procedures laid out in the contract’s termination clause.
On the other hand, fixed-term contracts, often referred to as contracts of determinate length, are for a mutually agreed-upon period during which employees are engaged to perform specific tasks or temporary work. These agreements are commonly used for seasonal work, covering staff shortages, providing training, and in other specific cases. To be legally valid in Mauritius, written employment agreements for fixed-term contracts must explicitly state the contract’s duration, any required specialized skills, and the duties to be performed during that period. Failure to include these details could render the fixed-term contract legally void.
It’s crucial to emphasize that in Mauritius, part-time employees are legally entitled to the same treatment as full-time employees. Employers must create employment contracts that ensure equality between full-time and part-time staff. Furthermore, if a full-time position becomes available, preference should be given to a temporary or part-time employee with equivalent qualifications.
In cases where the total hours worked by a part-time employee in a comparable position do not exceed the total hours worked by a full-time employee in the same position (after accounting for leave and overtime), the part-time employee may receive lower overtime pay than a full-time employee. This adjustment takes into consideration the proportional difference in working hours between the two employment categories.
Compliance with the established employment terms and conditions as per the Wages Regulations is of utmost importance when hiring employees in Mauritius. It is mandatory for any employee working for an employer’s business for more than one month to have a written contract detailing the specific terms and conditions of their employment. This contract should be submitted to the supervising officer within one month of its execution.
In Mauritius, employers are required to provide certain benefits to their employees, one of which is health insurance. Employers with more than 10 employees are obliged to take necessary measures to ensure the health and safety of their workforce. In cases of employee injuries or illness at the workplace, the employer is responsible for the cost of transporting the affected employee, along with a designated coworker, to the nearest hospital.
Employees in Mauritius are entitled to breaks during their working hours. Employers are mandated to grant a one-hour break after every four consecutive hours of work. Additionally, employees should receive a 20-minute tea break, which can be divided into two 10-minute breaks throughout the day or taken as a single extended break.
Employers are obligated to provide their employees with the necessary tools and resources to carry out their job responsibilities. These tools should be regularly updated as needed to enhance job productivity.
For employees residing more than three kilometers from their workplace, the employer must either provide free transportation or reimburse the employee’s transportation expenses. Alternatively, if the employee chooses to use their own vehicle for commuting, the company must offer a stipend equivalent to the cost of a bus ticket.
As of December 2018, there were reportedly 47,398 students enrolled in graduate programs in Mauritius, encompassing both part-time and full-time students, including those undertaking online courses. Furthermore, more than 46% of individuals aged 20 to 24 in Mauritius have completed some form of postsecondary education.
An employment contract in Mauritius may be declared void through mutual agreement between the employer and employee, setting a specific termination date. Conversely, an employee may assert that their employment has been terminated in the following circumstances:
Mauritius typically employs a probationary period, which can range from one to three months, based on the terms stipulated in the employment contract. During this period, both the employer and employee assess the work environment and job performance to determine if they align with their respective expectations.
When it comes to terminating an employee in Mauritius, there are specific protocols to follow. Unless the employment contract specifies otherwise, the minimum notice period for dismissing an employee is one month. If it is determined that an employee was unfairly terminated, a tribunal or court may grant compensation based on a predetermined sum.
Employers in Mauritius reserve the right to immediately suspend an employee due to poor performance or misconduct. However, it’s essential to clarify that terminations based on poor performance are only permissible under the following conditions:
Similarly, certain prerequisites must be met before an employee can be terminated for misconduct:
Employers are mandated to inform the relevant authorities if they plan to downsize their workforce or close their business. In the absence of established unions, an employee designated as the employees’ representative should be notified. These authorities encompass a recognized trade union (if applicable), a trade union with representational status, and, in certain instances, a trade union with recognition.
When expanding your business internationally, grappling with the complexities of local regulations at various stages can be quite challenging. Our company boasts an internal team of experts, including HR specialists, benefits consultants, international lawyers, and accountants, working in harmony to deliver services that surpass those provided by other record firms in Mauritius. While we take charge of your HR obligations, we also keep you up-to-date on the latest changes in compliance, taxation, and regulations.
As a business looking to expand overseas, we’ll take on the task of identifying the best candidates among the country’s pool of skilled workers. We’ll shoulder the responsibility of locating applicants who perfectly match the required profile, meticulously screening them for qualifications and drug testing, and ensuring a smooth onboarding process.
If you’re interested in learning more about how you can outsource your HR responsibilities and streamline your international expansion, we invite you to schedule a demo with us.
A Mauritius work visa may be obtained at the Immigration Office or a foreign Mauritian diplomatic post. An immigration officer conducts an interview with a foreign employee to see if they are qualified for transit through or entrance into Mauritius. A foreigner is authorised to enter Mauritius through one of the specified entry ports after they have been issued a visa. When someone arrives, the immigration officer assesses their financial status to decide how long they may stay.
A Mauritian visa is not required for some people, including:
Visas of many kinds are available in Mauritius, including:
Our organisation provides sponsorship services to help you meet the requirements if you wish to streamline the process of getting Mauritius work visas for your foreign workers.
An employer applying for a work visa in Mauritius must pay a processing charge of MUR 700. The employer must pay the yearly fee required by Mauritius legislation to guarantee that the employee’s work permit is not suspended once the application for a work permit there for foreigners has been accepted by the appropriate authorities.
Without a job offer, we assist your staff in obtaining a Mauritian work visa. To learn more about the work permit sponsoring procedure, speak with our
In Mauritius, the fiscal year runs from July 1 to June 30. The table below contains information about Mauritius employer payroll taxes and other social security fees.
| Tax | Explanation |
|---|---|
| Individual tax | 15% on a yearly income over MUR 650,000
10% of an MUR 650,000 or higher yearly income |
| Corporate tax | A business engaged in exporting goods: 3%
Other businesses: 15% |
| Social security | Employees: 1.5% of their base pay (if making MUR 50,000 or less per month) and 3% of their base pay (if not)
Employer: 2.5 percent of the salary |
| Dividends | Tax-exempt |
| Payroll tax | However, under the PAYE system, an employer is required to withhold taxes from an employee’s wages even if there are no explicit Mauritius payroll tax rates. |
Expanding your business in Mauritius can be a complex process, involving extensive paperwork and interactions with local authorities. We offer a comprehensive HR outsourcing solution that allows you to efficiently manage your workforce remotely, eliminating the need to establish a holding company in Mauritius and streamlining your business operations.
By entrusting your HR responsibilities to our platform, you can tap into our expertise and knowledge of local laws, ensuring compliance while focusing on your core business objectives. Our team of professionals possesses a deep understanding of the Mauritius business landscape and can provide valuable insights into the opportunities for your expansion.
Collaborating with us allows you to leverage our extensive network and resources to navigate the intricacies of growing your company in Mauritius more effectively. With a range of tailored services available on our platform, you can efficiently manage your teams, payroll, compliance, and other HR-related tasks from a distance.
We invite you to engage with our specialists to explore the business prospects that Mauritius has to offer and the vital role we can play in your expansion. They will provide you with valuable advice and information to help you make informed decisions and chart a successful course for your company in the Mauritian market. Don’t hesitate to reach out to us today to initiate a conversation and explore the possibilities of growing your business in this market.
