Mauritius payroll compliance involves five distinct statutory obligations beyond basic salary calculation: the Contribution Sociale Généralisée (CSG), the Portable Retirement Gratuity Fund (PRGF), the HRDC levy, MRA PAYE withholding and – for context – the National Savings Fund (NSF) that CSG replaced. Getting each one right, at the right rate, by the right deadline, is the job every Mauritius employer faces each month.
Quick facts: Mauritius payroll statutory obligations
- CSG replaced NSF and NHI from September 2020; most NSF obligations ended at that point
- CSG has two rate bands: below and above MUR 50,000 per month basic wage
- PRGF is compulsory for eligible employees under the Workers’ Rights Act 2019
- HRDC levy is 1% of the monthly payroll bill, employer-only, remitted monthly
- MRA PAYE is 15% flat on chargeable income above the income exemption threshold
CSG – Contribution Sociale Généralisée
CSG was introduced under the Finance (Miscellaneous Provisions) Act 2020 and replaced both the National Savings Fund and the National Health Insurance from September 2020. It is the primary social contribution for most private sector employees in Mauritius.
| Basic wage per month | Employee CSG rate | Employer CSG rate |
|---|---|---|
| Up to MUR 50,000 | 1.5% | 3% |
| Above MUR 50,000 | 3% | 6% |
CSG is calculated on basic wage (not gross pay). Both employee and employer contributions are remitted to the MRA monthly, by the end of the following month.
PRGF – Portable Retirement Gratuity Fund
The PRGF was established by the Workers’ Rights Act 2019 to replace the traditional end-of-service gratuity. Employers contribute monthly on behalf of eligible employees. The fund pays a portable gratuity when employment ends – regardless of whether employment ends by resignation, redundancy or dismissal. The monthly PRGF contribution amount follows the schedule published by the Ministry of Labour. Africa Deployments Ltd calculates and remits PRGF for all eligible employees as part of the monthly payroll cycle. Employees can check their accumulation through the Mauritius Revenue Authority employer portal.
HRDC Levy
The Human Resource Development Council levy is an employer-only contribution of 1% of the monthly payroll bill. It is remitted monthly and funds training and skills development programmes in Mauritius. Employers who remit the levy can apply to access HRDC-funded training for their staff through sector-specific programmes.
MRA PAYE
MRA PAYE applies at a flat rate of 15% on each employee’s chargeable income above their Income Exemption Threshold (IET). Chargeable income is gross pay minus CSG employee contribution, minus approved pension deductions and minus the IET. The IET amount varies by employee category (single, married with dependants etc.) and is published annually by the MRA. PAYE is withheld monthly and remitted by the end of the following month.
NSF – The Predecessor to CSG
The National Savings Fund (NSF) and National Health Insurance (NHI) were replaced by CSG from September 2020. Employers with pre-2020 employees may have residual NSF gratuity obligations for service periods before the transition; these are separate from PRGF and are paid directly to the employee at the end of employment for the pre-transition period.
Monthly Compliance Summary
| Obligation | Who pays | Deadline |
|---|---|---|
| MRA PAYE | Employer withholds from employee; remits to MRA | End of following month |
| CSG (employee share) | Employer deducts from employee; remits to MRA | End of following month |
| CSG (employer share) | Employer; remits to MRA | End of following month |
| PRGF | Employer; remits to PRGF administrator | Monthly |
| HRDC levy | Employer; remits to HRDC | Monthly |
Frequently Asked Questions
Is CSG calculated on basic wage or gross pay?
CSG is calculated on basic wage, not on gross pay. Allowances and benefits in kind are excluded from the CSG calculation base. MRA PAYE, by contrast, is calculated on chargeable income which includes most cash allowances.
When did NSF end?
NSF contributions ended in August 2020. CSG replaced NSF from September 2020. Employers still owe pro-rated NSF gratuity for pre-September 2020 service for eligible employees; that obligation remains separate from PRGF.
Can employers access HRDC training credits?
Yes. Employers who have remitted the 1% HRDC levy can apply to the Human Resource Development Council for levy-funded training programmes. Africa Deployments Ltd assists clients in accessing available HRDC training credits for their Mauritius-based workforce.
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
CSG, PRGF, HRDC, MRA PAYE and NSF together define the Mauritius employer compliance landscape. Africa Deployments Ltd manages all five obligations for every client on payroll in Mauritius.
Reviewed by: Africa Deployments Compliance Team
