Last updated:
July 6, 2026
Introduction
Hiring a remote team in Mauritius means staying compliant with the Workers' Rights Act 2019, filing monthly Pay As You Earn (PAYE) and social contributions with the Mauritius Revenue Authority (MRA), and paying at least the national minimum wage, currently MUR 17,745 a month.
Foreign companies without a local entity can hire either by setting up a subsidiary or by working with an Employer of Record (EOR) that acts as the legal employer on their behalf.
The rules are clear, but the administrative work is dense, and most of it lands on the employer. You run separate monthly filings for PAYE, Contribution Sociale Généralisée (CSG), National Savings Fund (NSF), and Portable Retirement Gratuity Fund (PRGF), and a missed one brings penalties and fines from the MRA.
In this guide, we cover the ways to hire, employment laws, payroll and taxes, the minimum wage, leave, public holidays, compliance risks, and what a hire costs in Mauritius.
How to hire in Mauritius?
You can hire in Mauritius in one of three ways: set up a local entity, hire through an Employer of Record (EOR), or engage independent contractors through an Agent of Record (AOR).
Each route carries a different cost, timeline, and compliance load. The right one depends on how many people you plan to hire and how long you plan to operate in the market.
1.Set up a local entity
Registering a company gives you full control and starts to make sense once your headcount is large enough to justify the overhead.
It commits you to company registration, a local bank account, and monthly Pay As You Earn (PAYE) and social contribution filings with the Mauritius Revenue Authority (MRA). Entity setup usually takes several weeks to a few months.
2.Engage contractors through an Agent of Record (AOR)
For project-based or short-term work, you can hire independent contractors. An AOR handles locally compliant agreements, invoicing, and payments, and helps reduce the risk of misclassifying a contractor.
3.Hire through an Employer of Record (EOR)
An EOR, or Employer of Record, acts as a legal employer on your behalf and provides the local knowledge and expertise to navigate the local employment regulations in Mauritius.
You can partner with an EOR provider to help you with global hiring. An EOR helps you with the employment contract, runs payroll, files statutory contributions, and keeps you aligned with the Workers' Rights Act 2019, while you direct the employee's day-to-day work. This route lets you hire in a matter of a few days without opening an entity.
To hire in Mauritius, you can choose either full-time employees or independent contractors. As businesses grow, many use both, which means they need to follow two different sets of rules.
Skuad supports both hiring models from a single platform.
EOR for full-time employees
- Acts as the legal employer across 160+ countries, so you can hire without setting up a local entity
- Supports employment contract generation aligned with local labor laws across supported markets
- Facilitates statutory contribution workflows covering applicable social insurance and pension obligations
- Supports payroll processing in 70+ currencies with tax withholding and year-end reconciliation
- Helps administer statutory benefits, paid leave, and parental entitlements in line with local requirements
- Assists with termination and offboarding, including notice periods and severance calculations as required locally
Contractor management (AOR)
- Helps onboard contractors with locally compliant agreements that reduce misclassification exposure
- Supports invoice generation, approval workflows, and payment processing across supported markets
- Helps flag worker classification risk before it becomes a compliance issue with built-in checks
- Facilitates multi-currency payouts across 70+ currencies with no manual reconciliation
- Helps manage contractor records, contracts, and payment history from a single dashboard alongside full-time employees
See Skuad pricing for full-time and contractor hiring in Mauritius.
One platform to grow your global team
Hire and pay talent globally, the hassle-free way with Skuad.
Talk to an expertWhat are the employment laws in Mauritius?
Mauritius' labor laws, governed by the Workers' Rights Act 2019, stipulate a standard workweek of 45 hours. Employees are entitled to 20 days of paid annual leave per year. Maternity leave has been extended to 16 weeks, and paternity leave to 4 weeks. Employees also have the right to disconnect from work communications during designated unsociable hours.
Overtime work is compensated at higher rates, and employees may opt for paid time off instead of overtime pay.
If you plan to hire in Mauritius, the table below lists the local laws that you need to stay compliant with as an employer.
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Employment laws
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Explanation
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Workers' Rights Act 2019 (Act No. 20 of 2019)
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It sets the rules on work agreements, working hours, leave, maternity and paternity leave, the end-of-year bonus, termination, and severance, and it houses the Portable Retirement Gratuity Fund (PRGF)
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Employment Relations Act 2008 (Act No. 32 of 2008)
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Covers trade unions, freedom of association, collective bargaining, recognition, and dispute resolution.
It establishes the Employment Relations Tribunal that hears industrial disputes.
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Equal Opportunities Act 2008 (Act No. 42 of 2008)
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Promotes equal opportunity and prohibits discrimination on the ground of status and by victimisation, and it establishes the Equal Opportunities Commission and Tribunal. Employers with more than 10 full-time staff must maintain an equal opportunity policy.
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Occupational Safety and Health Act 2005 (Act No. 28 of 2005)
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Sets employer duties for workplace safety and health, machinery, inspections, and safety committees, with offences for non-compliance.Enforced by the Ministry of Labour's occupational safety and health inspectorate.
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Social Contribution and Social Benefits Act 2021 (Act No. 14 of 2021)
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Governs the Contribution Sociale Généralisée (CSG), which replaced the National Pensions Fund from September 2020. Employers deduct the employee's contribution and pay it with the employer's contribution to the Mauritius Revenue Authority (MRA).The National Savings Fund (NSF) is collected alongside it.
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National Minimum Wage Regulations 2017 (GN 1 of 2018)
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Sets the national minimum wage, currently MUR 17,745 per month.
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Data Protection Act 2017 (Act No. 20 of 2017)
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Governs how employers collect, process, and disclose employee personal data.
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What are the payroll and taxes rules in Mauritius?
Payroll in Mauritius involves the Pay As You Earn (PAYE) system administered by the Mauritius Revenue Authority (MRA). Employers register with the MRA, withhold income tax and employee social contributions from each salary, add their own contributions, and file a monthly return with payment due by the end of the following month.
Minimum wage
Mauritius’ national minimum wage is MUR 17,110 per month, with eligible full-time workers receiving an additional MUR 635 in monthly salary compensation. So the total comes to MUR 17,745.
The rule itself is simple. Every full-time worker must be paid at least this amount, regardless of the sector they work in.
Part-time workers are paid pro rata. The rate is the same across the whole country, since Mauritius does not run region-specific wages.
Qualified employees have higher floors. Under the Wage Adjustment Regulations, the minimum monthly salary is MUR 24,245 for diploma holders and MUR 26,245 for degree holders. Export enterprises follow the same national minimum wage, except that, for those workers, the figure already includes a housing allowance, a food allowance, and any fixed remuneration.
The minimum wage is only the legal floor. To see what a specific role actually pays in Mauritius before you put together an offer, benchmark it against real market data.
Check role-by-role pay in Mauritius with Skuad's Salary Insights Tool.
Income tax (PAYE)
Mauritius taxes use a sliding tax system - the more income you earn, the higher the tax rate.
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Annual chargeable income
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Rate
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First MUR 500,000
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0%
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Next MUR 500,000
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10%
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Remainder
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20%
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Employees earning MUR 38,462 or less a month fall below the PAYE threshold and have no tax withheld, apart from company directors.
High earners pay an additional Fair Share Contribution of 15 percent on any income above MUR 12 million a year, collected through PAYE up to 30 June 2028. Income from a second job is taxed at a flat 15 percent at source.
Social contributions
On top of income tax, both the employer and the employee contribute to statutory funds. The rate depends on the employee's monthly basic wage.
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Contribution
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Employee
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Employer
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Applies to
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CSG (Contribution sociale généralisée)
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1.5% up to MUR 50,000/month, 3% above
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3% up to MUR 50,000/month, 6% above
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Full basic wage
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NSF (National Savings Fund)
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1%
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2.5%
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Basic wage, up to the monthly NSF cap
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HRDC training levy
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None
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1.5%
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Full basic wage, no ceiling
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PRGF (Portable Retirement Gratuity Fund)
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None
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4.5%
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Monthly remuneration
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The CSG replaced the old National Pensions Fund in September 2020. The PRGF is a portable retirement gratuity that follows the worker across employers. It does not apply to non-citizens, migrant workers, employees earning more than MUR 200,000 a month, or workers already covered by a private pension scheme approved by the Financial Services Commission (FSC).
Small and medium enterprises pay a reduced PRGF rate for their first three years
Filing and deadlines
Employers file a joint monthly PAYE, CSG, and NSF return electronically and pay the amounts due to the MRA by the end of the month following payroll.
The PRGF return is filed and paid separately on the same monthly cycle. Late PAYE attracts a surcharge plus interest, and late social contributions attract a penalty of 10 percent plus interest of 1 percent per month
The 13th-month bonus
The statutory end-of-year bonus, equal to one twelfth of annual earnings, is treated as a separate 13th month. PAYE on the bonus is calculated on its own, and CSG and PRGF apply to that additional month as well.
Running payroll in Mauritius means registering with the Mauritius Revenue Authority (MRA), then filing and paying PAYE, CSG, NSF, and PRGF every month, each on its own deadline, with penalties waiting if you miss one.
Skuad's Global Payroll platform helps process payroll from a single system, supporting statutory contribution workflows, payroll processing in 70+ currencies, and tax withholding across supported markets, so your team isn’t tracking multiple filing deadlines manually.
What types of leave are Mauritius employees entitled to?
Employees in Mauritius get a solid set of paid leave, all laid out in the Workers' Rights Act 2019.
The main entitlements are annual leave, sick leave, vacation leave, and maternity or paternity leave, plus a handful of special leaves for life events like marriage, bereavement, and jury duty.
Here is how each one works.
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Leave type
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entitlemment
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When qualifies
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Annual leave
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20 working days a year
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After 12 months of continuous service
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Sick leave
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15 working days a year, on full pay
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After 12 months of continuous service
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Vacation leave
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30 days for every 5 years worked
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Workers earning up to MUR 600,000 a year, after 5 years with the same employer
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Maternity leave
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16 weeks on full pay
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Female employees, with no minimum service needed for full-pay leave
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Paternity leave
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4 weeks on full pay
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After 12 months of continuous service
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How many public holidays are there?
Mauritius has 15 public holidays in 2026, set by the Prime Minister's Office in General Notice No. 1195 of 2025. Here they are.
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Date
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Public holiday
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Thursday, 1 January
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New year
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Friday, 2 January
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New year
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Sunday, 1 February
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Abolition of Slavery
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Sunday, 1 February
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Thaipoosam Cavadee
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Sunday, 15 February
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Maha Shivaratri
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Tuesday, 17 February
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Chinese Spring Festival
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Thursday, 12 March
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Independence and Republic Day
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Thursday, 19 March
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Ugaadi
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Saturday, 21 March
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Eid-Ul-Fitr*
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Friday, 1 May
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Labour Day
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Saturday, 15 August
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Assumption of the Blessed Virgin Mary
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Wednesday, 16 September
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Ganesh Chaturthi
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Monday, 2 November
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Arrival of Indentured Labourers
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Sunday, 8 November
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Diwali
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Friday, 25 December
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Christmas
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The Eid-Ul-Fitr date is provisional, since it depends on moon sighting.
Mauritius also does not give a substitute weekday when a holiday falls on a weekend.
What are the challenges of hiring in Mauritius?
Hiring in Mauritius is not especially high-risk, but the admin is dense, and most of it lands on the employer. These are the traps that catch companies most often.
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Compliance risk
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Why it triggers
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Consequences
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Worker misclassification
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Treating an employee like an independent contractor, or putting someone in a permanent role on a fixed-term contract. The Workers' Rights Act 2019 does not allow fixed-term contracts for permanent work.
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The worker gets reclassified as permanent, and you owe back statutory benefits and severance. A breach with no specific penalty carries a fine of up to MUR 25,000 and up to 2 years in prison
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Late or missed PAYE, CSG, NSF, or PRGF filings
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Each fund has its own monthly return and deadline with the Mauritius Revenue Authority (MRA), so it is easy to slip on one.
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Surcharges and interest on each. Late social contributions run a 10% penalty plus 1% interest a month;a missed PAYE return costs MUR 2,000 a month up to MUR 20,000,and a false emoluments statement can mean a MUR 50,000 fine and up to 2 years in prison.
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Underpaying the minimum wage
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The national minimum wage (MUR 17,745 a month in 2026) and the yearly salary compensation change every January, and diploma and degree holders have higher floors.
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Back-pay owed to the worker, a complaint to the Ministry of Labour, and penalties under the Workers' Rights Act.
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Skipping PRGF contributions
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The 4.5% Portable Retirement Gratuity Fund (PRGF) has been mandatory since 2022. You are only off the hook if you run a private pension scheme approved by the Financial Services Commission (FSC).
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A 10% surcharge on unpaid contributions plus interest,and you have to top up any shortfall in the worker's gratuity when they leave.
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Getting termination wrong
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The Act needs a stated reason, a fair procedure, and at least 30 days' notice. Skip the disciplinary steps or the notice and the dismissal counts as unjustified.
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The worker can take you to the Employment Relations Tribunal. You may face a reinstatement order, or severance at three months' pay for every year of service.
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Discrimination in hiring or firing
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Decisions based on status grounds like age, caste, race, sex, sexual orientation, religion, or impairment breach the Equal Opportunities Act 2008. Employers with more than 10 staff also need an equal opportunity policy.
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Complaints to the Equal Opportunities Commission and Tribunal, which can order compensation and corrective action.
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Employing a non-citizen without a valid permit
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Foreign nationals need a work permit or Occupation Permit before they start, and a new annual fee per non-citizen worker now applies.
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Penalties under the Non-Citizens (Employment Restriction) Act, and the person cannot legally work until the permit is issued.
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Mishandling employee data
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Sharing an employee's personal data without consent, or processing it without registering, breaches the Data Protection Act 2017.
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Fines of up to MUR 200,000 and up to 5 years in prison.
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Every compliance risk in that table lands on the employer, and in Mauritius they pile up fast: monthly filings across four funds, a minimum wage that shifts each January, strict termination rules, and permit checks for every foreign hire.
Skuad Shield helps you stay on top of all of it. Skuad acts as the legal employer in Mauritius, so the compliance load sits with the platform instead of your team.
Here is what Skuad helps with:
- Employment contracts generated across 160+ countries, aligned with local labor laws and statutory requirements
- Statutory contribution workflows across supported markets, covering applicable social security and pension obligations
- Payroll processing in 70+ currencies with tax withholding and statutory deductions
- Worker classification checks that help flag misclassification risk before it becomes a problem
- Termination and offboarding support aligned with local labor requirements across supported markets
- Compliance monitoring that helps keep your team aligned as local rules change
For a company hiring one or two people in Mauritius, that removes the need to track the Workers' Rights Act, the Mauritius Revenue Authority calendar, and permit rules on your own.
See how Skuad Shield helps you stay compliant with hiring in Mauritius.
One platform to grow your global team
Hire and pay talent globally, the hassle-free way with Skuad.
Talk to an expertWhat is the cost of hiring in Mauritius?
The cost of hiring in Mauritius varies based on whether you establish a legal entity or use (EOR) services. Both get you a legal, compliant hire in the country, but the cost and effort behind them look very different.
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Criteria
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Forming a subsidiary
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Partnering with Skuad
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Set up cost
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Government fees are small (a name reservation of about MUR 100 and an annual registration fee of roughly MUR 3,000 to 13,000), but realistically USD 2,000 to 5,000 once you add a registered office, tax registrations, and professional help.
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None. There is no entity to build, so there is no incorporation cost.
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Set up duration
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A few weeks to a few months. Incorporation itself can be done online in days, but bank accounts, MRA registrations, and payroll setup stretch it out.
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Around one to two weeks for a local hire. Add two to four weeks for a foreign national who needs an Occupation Permit.
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Operating cost
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Recurring. Registered office, corporate secretary, accounting, audit, and annual filings run to a few thousand USD a year, plus your own payroll and HR admin.
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A flat monthly fee per employee, on top of salary and statutory contributions. No separate entity to maintain
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Compliance cost
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You own all of it: monthly PAYE, CSG, NSF, and PRGF filings, annual returns, audited accounts, and Workers' Rights Act compliance, kept in-house or outsourced
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Included in the service. Skuad handles the statutory filings, contracts, and ongoing compliance.
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Best suited for
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Companies planning a permanent base in Mauritius or a larger local team.
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Small teams, a first hire or two, or testing the market before committing to an entity.
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In Mauritius, the all-in cost to hire will be higher than salary alone because you also need to account for CSG, NSF, HRDC levy, PRGF, and mandatory compliance requirements.
Estimating these costs manually can be complex and time-consuming. Skuad’s Employee Cost calculator helps estimate the total cost of hiring in Mauritius and across 160+ countries, covering gross salary, employer obligations, and statutory costs in one platform.
Calculate your cost of hiring in Mauritius
Customer story: how RemoteLock hired across six markets with Skuad
RemoteLock, a Denver-based access control software company, needed to hire tech talent quickly across Romania, Kenya, Nigeria, Ghana, India, and Egypt. Standing up entities in six countries was not realistic. RemoteLock used Skuad to onboard 26 full-time and contract professionals on a single platform, with locally compliant contracts, cross-border payroll, and misclassification protection across all six markets.
"Partnering with Skuad has transformed our international hiring and onboarding processes. Their streamlined approach has enabled our tech team to scale effortlessly and efficiently." - Jon Santavy, Managing Partner, RemoteLock
Read the full case study.
Ready to hire in Mauritius without setting up a local entity?
Building a compliant team in Mauritius is more administratively dense than many foreign employers expect. The Workers’ Rights Act 2019, supporting statutes, monthly PAYE and social contribution filings, minimum wage rules, and strict notice and termination procedures all apply from day one.
Errors in worker classification, statutory filings, or dismissals during protected periods can trigger statutory consequences from the date of the breach.
Skuad helps manage payroll in Mauritius through one platform for payroll processing, tax withholding, statutory deductions, and compliance reporting. Book a demo.
FAQs
1. What is an employer of record in Mauritius?
An Employer of Record (EOR) in Mauritius is a locally registered company that acts as the legal employer of your staff. It holds the employment contract, runs Pay As You Earn (PAYE) payroll through the Mauritius Revenue Authority (MRA), and carries statutory liability under the Workers' Rights Act 2019.
2. How much does an EOR in Mauritius cost?
EOR pricing in Mauritius typically runs on a monthly per-employee fee, often between USD 300 and USD 600, depending on the provider and salary.
3. Can a foreign company hire in Mauritius without a local entity?
Foreign companies can typically hire in Mauritius without a local entity by partnering with an Employer of Record (EOR). The EOR is already registered with the Mauritius Revenue Authority (MRA) and the Ministry of Labour, so it holds the contract and handles statutory filings while you manage the employee's work.
4. What are the compliance risks of hiring in Mauritius?
The main risks are misclassifying employees as contractors and missing statutory filings. Under the Workers' Rights Act 2019, employers can face fines of up to MUR 25,000 and imprisonment of up to two years, plus surcharges on late Mauritius Revenue Authority (MRA) payments. An EOR generally absorbs this liability.
5. Is an EOR better than setting up an entity in Mauritius?
Setting up an entity in Mauritius can take weeks to months and commits you to ongoing Mauritius Revenue Authority (MRA) filings and a local bank account. An Employer of Record (EOR) usually lets you hire in one to two weeks. Entity setup tends to pay off only at larger headcount.
6. How long does it take to onboard an employee in Mauritius through an EOR?
Onboarding a local hire through an EOR in Mauritius usually takes one to two weeks, since the provider already holds Mauritius Revenue Authority (MRA) registration. Foreign nationals add roughly two to four more weeks, because the Economic Development Board (EDB) processes Occupation Permit applications before the employee can start.