4. Types of leave

There is no information about the types of leave for this country.
Learn more about types of leave >

Paid time off

Employees get entitled to 20 working days of yearly leave.

Public holidays

New Year’s Day

New Year Holiday

Thaipoosam Cavadee

Abolition of Slavery

Chinese New Year

Maha Shivaratree

National Day

Ugadi

Labour Day

Eid al-Fitr

Assumption Day

Ganesh Chaturthi

Arrival of Indentured Labourers

Divali

Christmas Day

Sick days

After 12 months of continuous employment, every employee, excluding part-time employees, is entitled to 15 days of paid sick leave. If the employee has not taken sick leave in the previous year, any unused sick leave is accrued up to a maximum of 90 working days.

Maternity leave

A woman who has worked for one year is entitled to 14 weeks of paid maternity leave, of which she can use up to seven weeks before giving birth. To confirm the pregnancy, the employee must get a medical certificate. Within seven days after her delivery, the employee is entitled to MUR 3,000 in maternity leave.


Employees who miscarry are entitled to two weeks of paid leave immediately following the miscarriage. The two weeks have been paid in full.


Female employees are also entitled to two half-hour breaks or one hour break to nurse their children. The break is permitted for six months after the delivery, or longer if a medical practitioner recommends it.


A female employee who has worked for the same company for at least 12 months and adopts a child under the age of 12 months is eligible to 14 weeks of paid leave. A certified copy of the court order as well as a copy of the child's birth certificate must be shown by the employee.

Paternity leave

After 12 months of continuous employment, every employee, excluding part-time employees, is entitled to 15 days of paid sick leave. If the employee has not taken sick leave in the previous year, any unused sick leave is accrued up to a maximum of 90 working days.

Parental leave

Other than the already mentioned terms for maternity leave, there are no other provisions in the law in Mauritius regarding parental leave.

Other leave

5. Employment termination

There is no information about employment information for this country.

Termination process

Employment contracts can be terminated with or without cause by either the employer or the employee. The parties to the agreement may terminate it verbally or in writing.

Employers are not permitted to terminate an employment contract based on race, color, national origin, place of birth, age, pregnancy, religion, political opinion, sex, sexual orientation, HIV status, disability, marital status, or family responsibilities.

Employers have the authority to terminate an employee for willful wrongdoing or poor performance. An employee may terminate an employment relationship with an employer if the employer is abusive, the employer fails to pay the remuneration due under the contract, the employer fails to provide work and pay remuneration, or the worker is forced to resign through fraud or duress or is forced to sign a letter of resignation or other written document.

Fixed-term contracts expire at the conclusion of the agreement or at the conclusion of its renewal. Unless the parties agree otherwise, no severance payout is necessary in this scenario.

Notice period

Verbal or written notice of at least 30 days is required for permanent or indefinite-term contracts. In lieu of notice, either party may pay the other party the amount of the employee's remuneration earned during the notice period. During the notice period, the employer must allow the employee reasonable time off without loss of pay to seek additional employment at their request.

Probation period

Generally, the probationary or trial period lasts between three and six months. However, this may exceed six months depending on the length of the employment contract if it is a contract for a definite duration and particular field of business activity.

Severance pay

When an employer terminates an indefinite term contract without cause or at the employee's request, severance payment is required. This begins with three months' pay for every 12 months of continuous employment.

6. Working hours

There is no information about the working hours for this country.

General working schedule

The standard working week in Mauritius is 45 hours, excluding meal and tea breaks.

Every seven consecutive days, the employee must take a rest day of at least 24 hours. Sundays must be rest days unless the employer's operations require a seven-day workweek. In this case, the rest day must occur on Sundays at least twice a month. Except for caregivers, no employee may work more than 12 hours per day except in exceptional circumstances.

Night work is defined as work performed between 6:00 p.m. and 6:00 a.m. for at least five consecutive hours. Workers on night shifts are entitled to a higher wage. In Mauritius, shift work is also permitted.

Overtime

Employers and employees can agree on the number of hours worked outside of normal business hours. Wherever possible, employers must provide the employee with 24 hours' notice of the overtime.

On a public holiday, work is compensated at a percentage of the regular rate.

7. Minimum wage

There is no information about the working hours for this country.

The minimum wage rate for export workers is 9000 Mauritius rupees, while non-export workers earn 9700 rupees. Additionally, workers can receive an additional 1200 rupees per month for export workers and 500 rupees per month for non-export workers.

8. Employee benefits

There is no information about the working hours for this country.

Mauritius' healthcare system is a hybrid of state and private providers. It is usual to have private health insurance.

Benefits such as a corporate vehicle, a housing allowance, and school expenses are common.

9. Taxes

There is no information about the working hours for this country.

Corporate tax

A Mauritius-based company gets taxed on its global revenue. A non-resident company is subject to tax on any income derived from Mauritius, subject to any relevant tax treaty terms.

Corporations are subject to income tax on their net income, which is presently set at a fixed rate of 15%. Companies involved in the export of products are subject to a 3% tax on the chargeable revenue related to exports based on a specified formula.

Mauritius has a tax credit system under which foreign tax credit is granted on any foreign-source income reported in Mauritius on which a foreign tax of a comparable kind to Mauritian tax has been levied.

Except for some authorized funds and organizations, all corporate entities established in Mauritius are liable to income tax. Local partnerships' (resident sociétés') income is divided and taxed in the hands of the partners. Foreign companies doing business in Mauritius or having a place of business in Mauritius, as well as Authorized Companies, are subject to income tax on revenue generated from Mauritius.

Individual income tax

Individuals of any nationality who derive income from Mauritius are liable to Mauritian income tax on all such income, whether or not they are residents.

Mauritian income tax is levied on resident persons' global income from all sources. Income earned outside of Mauritius, on the other hand, is taxed only to the degree that it is received in Mauritius.

Even if the relevant compensation is obtained outside Mauritius, income from employment responsibilities performed in Mauritius is considered to have been generated from Mauritius.

As of July 1, 2018, the tax rate of 15% was lowered to 10% on yearly net income of up to 650,000 Mauritian rupees earned by an individual (MUR). Net income in excess of MUR 650,000 will be taxed at a rate of 15%.

VAT, GST and sales tax

VAT-registered businesses charge VAT at the normal rate of 15% on all goods and services provided in Mauritius (excluding those taxed at 0%), with the exception of the following exempt supplies:

(1) Wheat and cereal flours (excluding wheat flour);

(2) Medical, hospital, and dental services, including clinical laboratory services, services provided in a health institution, and veterinary services;

(3) Educational and training services provided by institutions approved by the Mauritius Qualification Authority;

(4) Sale or transfer of building for residential purpose; and

Banking services.

If an entity's annual turnover reaches MUR 6 million, it must register for VAT. Certain service providers (for example, accountants and auditors, lawyers and solicitors, consultants, surveyors, and valuers) must register for VAT regardless of their revenue.

VAT-registered individuals having an annual taxable turnover of more than MUR 10 million must file their VAT returns monthly and electronically by the end of the month after the end of the taxable month. Otherwise, VAT returns are filed quarterly (i.e. within 20 days following the end of a taxable quarter). The taxable quarter is a three-month period ending in March, June, September, or December. Furthermore, VAT-registered individuals who submit PAYE returns online under the Income Tax Act (ITA) are obliged to file VAT returns electronically by the end of the month following the taxable period.

10. VISA and work permits

There is no information about the working hours for this country.

Mauritius, formed around 10 million years ago by a volcanic explosion, possesses perfect beauty that has drawn a rising number of foreign visitors throughout the years. As a result, the Mauritian authorities have devised a highly unique Mauritius visa policy.

A visa is an official document/letter/stamp issued by the Mauritius Immigration Office/Embassy/Consular that recognizes that your application to visit Mauritius has been evaluated by an Immigration Officer and that you are eligible to enter or transit in Mauritius for a certain reason. Mauritius embassies and consulates across the world provide a variety of visas to foreign citizens, and visa holders are permitted to enter the country under the terms of the Mauritius visa policy.

Mauritius provides many sorts of visas that enable foreign citizens to enter the country. Foreigners who wish to travel for pleasure may get a tourist visa. Visa on arrival or eVisa are additional options for this. For people who desire to visit Mauritius for business, a business visa is available, as is a transit visa for connecting flights. An applicant may choose one of these short-term visa alternatives based on the purpose of their trip. Any visitor who desires to remain in Mauritius for more than three months must additionally apply for a long-term visa at an embassy.

The Mauritius visa policy, on the other hand, is quite permissive. Holders of passports issued by 115 countries or territories are free from visa requirements for a 90-day stay. Australia, Argentina, France, Germany, and India are among them. Only inhabitants of the 16 countries and territories listed below need a visa to visit Mauritius.

For tourist reasons, a Visa on Arrival or an eVisa are also available. It is a simple approach to enter the nation since it may be applied for online. Travelers who do not match the criteria for an online visa may schedule an interview at an embassy, where they can present their case for a Mauritius tourist embassy visa.

Travelers may also get a transit visa for connecting flights. Nationals of more than 9 countries, however, may travel without a transit visa, while citizens of more than 115 countries are visa-free. The possibilities available to passengers are determined on their nationality.

11. Employer Of Record service terms

There is no information about the working hours for this country.

Employment contracts

In Mauritius, employment contracts may be either permanent or fixed-term, and they can be either verbal or written. If the job arrangement is for more than one month, it must be in writing. Employment contracts may be written in French or Creole and must be signed within 14 days after the end of a month's employment.

Minimum assignment length

A fixed-term contract may be used for certain forms of employment, such as a specific piece of work, the replacement of another worker, temporary, seasonal, or short-term labor that offers workforce training for a specific contract. The contract must include particular job-related information. When there is a gap of no more than 28 days between any two fixed-term contracts, the contract is considered permanent.

Payment currency

Mauritian Rupee

13.Opening a subsidiary in Mauritius

There is no information about the working hours for this country.

How to set up a subsidiary

Subsidiary laws

13. Why choose Rivermate as your Employer of Record / PEO in Mauritius

Establishing an entity in

Mauritius

to hire a team takes time, money, and effort. The labor law in

Mauritius

has strong worker employment protection, requiring great attention to details and a thorough awareness of local best practices. Rivermate makes expanding into

Mauritius

simple and effortless. We can assist you with hiring your preferred talent, managing HR and payroll, and ensuring compliance with local legislation without the hassle of establishing a foreign branch office or subsidiary. Our PEO and Global Employer of Record solutions in

Mauritius

give you peace of mind so you can focus on running your business.

Please contact us if you'd like to learn more about how Rivermate can help you hire employees in

Mauritius

via our Employer of Record / PEO solution.

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