Source-cited draft: payroll & social contributions for Mauritius (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Every figure is drawn from this Guide and cited to its source.
CSG — employee rate (monthly remuneration up to Rs 50,000)
1.5%Social Contribution and Social Benefits Act — https://www.mra.mu/business/csg
CSG — employee rate (monthly remuneration above Rs 50,000)
3%Social Contribution and Social Benefits Act — https://www.mra.mu/business/csg
CSG — employer rate (monthly remuneration up to Rs 50,000)
4.5%Social Contribution and Social Benefits Act — https://www.mra.mu/business/csg
CSG — employer rate (monthly remuneration above Rs 50,000)
9%Social Contribution and Social Benefits Act — https://www.mra.mu/business/csg
National Savings Fund (NSF) — employee rate
1% of basic salaryNational Savings Fund Act — https://www.mra.mu/employers/npf-nsf-contributions
National Savings Fund (NSF) — employer rate
2.5% of remunerationNational Savings Fund Act — https://www.mra.mu/employers/npf-nsf-contributions
Training levy (HRDC) — employer
1.5% of remunerationHuman Resource Development Act — https://www.mra.mu/download/GuideToEmployersNPFNSF.pdf
PAYE withholding
Employers withhold income tax from emoluments under the PAYE system using the employee's exemption/relief detailsIncome Tax Act — https://www.mra.mu/employers/paye
PAYE exempt-person monthly threshold
38,462Income Tax Act — https://www.payspace.com/blog/mauritius-tax-table-updates-2025-2026
Monthly PAYE/CSG/NSF return & payment deadline
By the end of the month following the month in which contributions/tax were withheld (May and November returns are due 2 working days before end of June and December respectively)Income Tax Act — https://www.mra.mu/eservices1/individual/monthly-paye-csg-nsf-return
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
Employers operate PAYE withholding and remit social contributions (CSG, NSF) and a training levy via the monthly MRA return. Rates below reflect the 2025/26 year; bands and ceilings should be confirmed against the current MRA employer guide.
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Other Mauritius computations in the OpenAccountants Tax Library.
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