Mauritius payroll compliance requires monthly PAYE calculation under the MRA system, NPF and NSF contribution remittance, and compliance with the Workers’ Rights Act 2019. Africa Deployments, headquartered in Mauritius, manages the full Mauritius payroll cycle for international companies with a local entity.
Quick facts: payroll Mauritius at a glance
- PAYE: Flat 15% on annual net income; solidarity levy 25% above MUR 3M
- NPF: 6% employer + 3% employee of monthly basic salary
- NSF: 2.5% employer of monthly basic salary
- Annual leave: 20 working days per year
- Maternity leave: 14 weeks; employer-funded
- Currency: Mauritian rupee (MUR)
What Is Payroll Outsourcing in Mauritius?
For companies with a Mauritius entity, Mauritius payroll management from Africa Deployments covers monthly MRA PAYE filing, NPF and NSF remittance, and Workers’ Rights Act-compliant payslip production.
Mauritius Employment Law at a Glance
| Requirement | Detail |
|---|---|
| Governing law | Workers’ Rights Act 2019 |
| PAYE | 15% flat; solidarity levy 25% on net income above MUR 3M |
| NPF employer | 6% of monthly basic salary |
| NPF employee | 3% of monthly basic salary |
| NSF employer | 2.5% of monthly basic salary |
| Tax authority | Mauritius Revenue Authority (MRA) |
| Annual leave | 20 working days per year |
| Maternity leave | 14 weeks; employer-funded |
Payroll, Tax and NPF Compliance in Mauritius
Mauritius PAYE is withheld at a flat 15% on annual net chargeable income and remitted monthly to the Mauritius Revenue Authority (MRA). A solidarity levy of 25% applies on net income above MUR 3,000,000. NPF contributions of 6% employer and 3% employee, plus NSF at 2.5% employer, are remitted monthly. Employees receive 20 working days of annual leave and 14 weeks of maternity leave under the Workers’ Rights Act 2019.
Why Companies Choose Africa Deployments for Payroll in Mauritius
- Monthly MRA PAYE filing and remittance in Mauritian rupees (MUR)
- NPF and NSF contribution management and monthly remittance
- Workers’ Rights Act 2019-compliant payslips and records
- Africa Deployments is headquartered in Mauritius with in-country statutory expertise
- Mauritius payroll within Africa Deployments’ pan-African employer platform
Frequently Asked Questions
What is the PAYE rate in Mauritius?
Mauritius PAYE is a flat 15% on annual net chargeable income, with a 25% solidarity levy on income above MUR 3,000,000 per year.
What are Mauritius NPF and NSF rates?
NPF is 6% employer and 3% employee of monthly basic salary. NSF is an additional 2.5% employer contribution. Both are remitted monthly to the National Pension Fund.
What leave does the Workers’ Rights Act 2019 provide?
The Workers’ Rights Act 2019 provides 20 working days of paid annual leave per year and 14 weeks of employer-funded maternity leave.
Does Africa Deployments have a local entity in Mauritius?
Yes. Africa Deployments Ltd. is registered and headquartered in Mauritius (BRN C19167158), providing direct in-country payroll authority.
About Africa Deployments
Registered Company Name: Africa Deployments Ltd.
Address: The Strand, Beau Plan Business Park, Mauritius
BRN: C19167158 | VAT: 27738392
Phone: +230 5713 8629
Website: africa-deployments.com
Mauritius payroll combines a flat PAYE rate, multi-fund NPF and NSF contributions, and Workers’ Rights Act protections in one of Africa’s most stable regulatory environments. Africa Deployments, headquartered in Mauritius, brings home-market statutory expertise to every payroll cycle.
Reviewed by: Africa Deployments Compliance Team
