Employer of Record Mauritius: Hire in Mauritius Without a Local Entity
Africa Deployments provides Employer of Record (EOR) services in Mauritius, enabling international companies to engage Mauritius-based employees under the Workers’ Rights Act 2019 without incorporating a local company. As the EOR partner in Mauritius, Africa Deployments manages employment contracts, NPF and NSF contributions, PRGF obligations, MRA PAYE withholding, and payroll processing in Mauritian rupees – providing a fully compliant employment infrastructure from the date of hire.
Quick facts: EOR Mauritius at a glance
- NPF (National Pension Fund): 6% employer + 3% employee of monthly remuneration
- NSF (National Savings Fund): 2.5% employer + 1% employee
- PRGF (Portable Retirement Gratuity Fund): 4.5% of monthly earnings (from 2022)
- PAYE: Progressive 0% to 20%; 15% flat rate option for employees earning above MUR 3M/year
- Minimum wage: MUR 14,000/month from January 2024
- Annual leave: 20 working days per year
What Is an Employer of Record in Mauritius?
An Employer of Record in Mauritius is a locally registered company that formally employs workers on behalf of a foreign business. Africa Deployments’ EOR services in Mauritius cover Workers’ Rights Act-compliant employment contract drafting, NPF and NSF registration and monthly contributions, PRGF calculation and remittance, PAYE withholding and MRA filing, and payslip generation in English or French.
Mauritius is frequently used as a regional hub for Africa-focused operations given its favourable tax treaty network, OECD-compliant financial services environment, and business-friendly regulation. Africa Deployments’ Mauritius EOR service is well-suited to businesses using Mauritius as a holding or gateway structure while engaging staff there.
Mauritius Employment Law at a Glance
| Requirement | Detail |
|---|---|
| Governing law | Workers’ Rights Act 2019; Employment Rights Act 2008 |
| Minimum wage | MUR 14,000/month from January 2024 |
| NPF | 6% employer + 3% employee of monthly remuneration |
| NSF | 2.5% employer + 1% employee |
| PRGF | 4.5% of monthly earnings (employer-funded from 2022) |
| Tax authority | Mauritius Revenue Authority (MRA) |
| Annual leave | 20 working days per year |
Payroll, Tax and MRA Compliance in Mauritius
Mauritius payroll is administered through the Mauritius Revenue Authority (MRA), which oversees PAYE withholding and the End of Year Bonus (EYB) obligation. PAYE in Mauritius operates under a progressive schedule from 0% (income up to MUR 390,000 per year) to 20% on income above MUR 975,000 per year, with a solidarity levy above MUR 3,000,000. Employers must also manage NPF at 6% employer / 3% employee and NSF at 2.5% employer / 1% employee, remitted monthly to the Ministry of Social Security.
The PRGF introduced in 2022 adds a 4.5% of monthly earnings obligation for employers not covered by an approved pension scheme. The End of Year Bonus (13th month payment) equivalent to one month’s salary is a statutory obligation under the Workers’ Rights Act and must be paid by 31 December each year.
Why Companies Choose Africa Deployments for EOR in Mauritius
- Workers’ Rights Act 2019-compliant contracts in English and French
- Monthly NPF, NSF, and PRGF contribution management and payment
- MRA PAYE withholding, monthly remittance, and annual reconciliation
- End of Year Bonus (EYB) calculation and December payroll management
- Mauritius payroll processing as part of Africa Deployments’ continental multi-country EOR network
Frequently Asked Questions
What is the minimum wage in Mauritius?
The national minimum wage in Mauritius is MUR 14,000 per month from January 2024. The Government reviews it annually and adjustments are announced through the Remuneration Orders issued by the Ministry of Labour.
What is the PRGF in Mauritius?
The Portable Retirement Gratuity Fund (PRGF) is a mandatory employer contribution of 4.5% of monthly earnings, introduced in 2022 for employers not already contributing to an approved occupational pension scheme. It ensures portable retirement benefits for all Mauritius-based workers.
Is a local entity required to hire in Mauritius?
Not with an EOR arrangement. Africa Deployments acts as the legal employer under Mauritius law, managing all employment and statutory obligations, so foreign companies do not need to register a branch or subsidiary in Mauritius to hire there.
What is the End of Year Bonus in Mauritius?
The End of Year Bonus (EYB) is a statutory 13th-month payment equivalent to one month’s salary, required under the Workers’ Rights Act 2019. It must be paid to employees by 31 December of each year.
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 offers a strategic base for Africa-focused operations, but its payroll obligations – spanning NPF, NSF, PRGF, MRA PAYE, and the statutory End of Year Bonus – require precise monthly and annual compliance management. Africa Deployments’ EOR Mauritius service provides the registered employer infrastructure, statutory contribution management, and MRA compliance capability that international businesses need to hire in Mauritius without entity establishment.
Reviewed by: Africa Deployments Compliance Team
