Mauritius is one of Africa’s most business-friendly jurisdictions. Its employment framework – anchored by the Workers’ Rights Act 2019 (WRA) and the Employment Relations Act 2008 – is clear, well-documented and consistently enforced. For international companies that want to hire in Mauritius without incorporating a local entity, an Employer of Record arrangement is the fastest and most cost-efficient route. Africa Deployments Ltd acts as the legal employer for your Mauritian-based staff, managing every statutory obligation from onboarding through to offboarding.
Quick facts: EOR in Mauritius
- The Workers’ Rights Act 2019 governs all employment relationships in Mauritius
- MRA PAYE is a flat 15% on chargeable income above the income exemption threshold; due end of following month
- CSG replaced NSF and NHIF from September 2020 as the main social contribution
- PRGF (Portable Retirement Gratuity Fund) contributions are compulsory under the WRA 2019
- HRDC levy is 1% of monthly payroll, remitted to the Human Resource Development Council
- Africa Deployments Ltd is registered in Mauritius: BRN C19167158
What Is an Employer of Record in Mauritius?
An EOR in Mauritius is a locally registered company that employs workers on behalf of a foreign business under Mauritian law. The EOR signs the employment contract, manages MRA PAYE withholding, deducts and remits CSG contributions, contributes to the PRGF and handles the HRDC levy. The client company directs the employee’s day-to-day work without needing its own local entity. Africa Deployments Ltd operates through its own registered entity (BRN C19167158) at The Strand, Beau Plan Business Park.
Mauritius Employment Law at a Glance
| Requirement | Detail |
|---|---|
| Governing legislation | Workers’ Rights Act 2019; Employment Relations Act 2008 |
| MRA PAYE | 15% flat rate on chargeable income above income exemption threshold; due end of following month |
| CSG (employee) | 1.5% on basic wage up to MUR 50,000/month; 3% above MUR 50,000 |
| CSG (employer) | 3% on basic wage up to MUR 50,000/month; 6% above MUR 50,000 |
| PRGF | Employer contributes to Portable Retirement Gratuity Fund for eligible employees |
| HRDC levy | 1% of monthly payroll to the Human Resource Development Council |
| Minimum wage | MUR 16,500 per month (national minimum as revised) |
| Annual leave | 20 days per year |
| Sick leave | 15 days per year |
| Maternity leave | 14 weeks at full pay |
| End-of-year bonus | Statutory; payable by December each year (approximately one-twelfth of annual earnings) |
How Africa Deployments Ltd Provides EOR in Mauritius
Africa Deployments Ltd onboards your Mauritian employees under its own BRN registration. We issue WRA 2019-compliant employment contracts, register each employee with the Mauritius Revenue Authority (MRA) for PAYE, enrol them with the CSG and PRGF systems, and manage the HRDC levy. Monthly payroll is processed in Mauritian Rupees, with MRA PAYE withheld and remitted by the end of the following month. End-of-year bonus calculations and payment are managed within the statutory December deadline.
Why Companies Choose Africa Deployments Ltd for EOR in Mauritius
- No local entity required: Hire in Mauritius without incorporating – Africa Deployments Ltd’s entity is already registered and MRA-active.
- Full WRA 2019 compliance from day one: Employment contracts, leave entitlements, payslips and termination procedures all aligned to the Workers’ Rights Act 2019.
- All statutory filings managed: MRA PAYE, CSG, PRGF, HRDC levy – all handled by Africa Deployments Ltd on time each month.
- End-of-year bonus covered: Calculated and paid by December without client involvement.
- Onboarding under 48 hours: No setup delay – Africa Deployments Ltd is already MRA-registered and active.
Frequently Asked Questions
What is the income exemption threshold for MRA PAYE in Mauritius?
The Income Exemption Threshold (IET) is the annual income amount below which an employee pays no PAYE. The IET varies by category (single, married, with dependants). Africa Deployments Ltd applies the correct IET for each employee when calculating monthly MRA PAYE.
Is the PRGF compulsory?
Yes. The Portable Retirement Gratuity Fund was established under the WRA 2019. Employers contribute on behalf of eligible employees, and the fund pays the portable gratuity when the employee leaves – regardless of reason.
What replaced NSF in Mauritius?
The Contribution Sociale Généralisée (CSG) replaced the National Savings Fund (NSF) and National Health Insurance (NHI) from September 2020. CSG is the primary social contribution for most private sector employees.
Does the WRA 2019 apply to foreign workers?
Yes. The WRA 2019 applies to all employees working in Mauritius, including foreign nationals on occupation permits. Africa Deployments Ltd manages occupation permit support and ensures full WRA 2019 compliance for all staff.
About Africa Deployments Ltd
Registered Company Name: Africa Deployments Ltd
Address: The Strand, Beau Plan Business Park, Mauritius
BRN: C19167158 | VAT: 27738392
Website: mauritiusdeployments.com
Mauritius’s WRA 2019 creates a well-structured, predictable employment framework. Africa Deployments Ltd manages every statutory obligation – MRA PAYE, CSG, PRGF, HRDC levy and end-of-year bonus – so companies can hire in Mauritius without establishing a local entity.
Reviewed by: Africa Deployments Compliance Team
