Employer of record in Mauritius: costs and rules for 2026
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The confirmed portion of a Mauritius employee's cost on top of salary is 8.0%, MUR 151,637.10 a year on MUR 1,902,988, and most of it is the employer's Contribution Sociale Generalisee (CSG) at 6%, according to the Mauritius Revenue Authority (MRA); the Portable Retirement Gratuity Fund (PRGF) and any end-of-year bonus are not yet included. Provider fees run separately, from $199 a month at Payoneer Workforce Management (formerly Skuad) to $699 at Oyster on October 2026 pricing. The rule US companies get wrong is the CSG threshold: the employer rate is 3% up to a basic wage of MUR 50,000 a month and 6% above it, applied to the whole wage, so a raise across the line doubles the employer's CSG.
An employer of record in Mauritius is a Mauritian company that employs your worker, pays CSG, the NSF and the training levy to the MRA, and runs payroll, while you direct the work.
- Currency
- MUR
On this page
Mauritius's employer contributions, item by item
Mauritius has three employer charges confirmed on MRA pages, each with a different base.
- CSG: employer 3% of monthly basic wage up to MUR 50,000, or 6% above it, with no ceiling. The employee pays 1.5% or 3%. CSG replaced the National Pensions Fund contribution in September 2020, and since September 2021 it is also due on the prescribed end-of-year bonus, computed on basic pay.
- National Savings Fund (NSF): employer 2.5% and employee 1% of basic wage, on a ceiling of MUR 29,710 a month and a floor of MUR 4,580 from July 1, 2026.
- Training Levy: 1.5% of total basic wage, paid to the Human Resource Development Council (HRDC) through the MRA, with no ceiling.
On the employee side, PAYE income tax for 2025/26 is 0% on the first MUR 500,000, 10% on the next MUR 500,000 and 20% above that.
Left out, because no official source in our data covers them yet: the PRGF contribution and who it covers, the end-of-year bonus rules, the 2026 national minimum wage, leave, public holidays, probation, notice and severance under the Workers' Rights Act 2019, and the working week. Each one belongs as a line in the EOR quote, checked against the labor ministry.
Employment costs and rules in Mauritius
| Item | Mauritius |
|---|---|
| Employer social contributions | 7.5% plus NSF on the capped wage (about 8% for a mid-level salary): CSG 6% (pay above MUR 50,000 a month), Training Levy 1.5%, NSF 2.5% on pay up to MUR 29,710 a month; plus PRGF where applicable (unconfirmed) |
| What the employer pays | Contribution Sociale Generalisee (CSG) employer 3% (monthly basic wage up to MUR 50,000) or 6% (above MUR 50,000), also due on the prescribed end-of-year bonus; National Savings Fund (NSF) employer 2.5% of basic wage up to MUR 29,710 a month (from 1 Jul 2026); Training Levy (HRDC) 1.5% of total basic wage, no ceiling; Portable Retirement Gratuity Fund (PRGF) contribution not confirmed today |
| Caps and ceilings | NSF insurable basic wage ceiling MUR 29,710 a month and floor MUR 4,580 from 1 Jul 2026. CSG has no ceiling; the MUR 50,000 threshold sets the 3% or 6% rate (whole wage). Training Levy has no ceiling |
| Employee contributions | CSG 1.5% (basic wage up to MUR 50,000) or 3% (above), plus NSF 1% up to the ceiling; plus PAYE income tax (0% on first MUR 500,000, 10% on next MUR 500,000, 20% above, 2025/26) |
| Sample salary used | MUR 1,902,988 a year (MUR 158,582 a month) = USD 40,000 at Bank of Mauritius weighted dealt selling rate 47.5747 MUR per USD (Oct 15 2026) |
Checked October 17, 2026. Source type: official. Sources are listed at the end of this page.
What an EOR charges to employ someone in Mauritius
| Provider | EOR fee per employee per month | Deposit | Entity model (provider claim) |
|---|---|---|---|
| Payoneer Workforce Management | from $199 | None listed | Claims owned entities across APAC, MEA, Europe and the Americas |
| Pebl | $399 | Not listed | About 90% of employees on Pebl-owned entities |
| Playroll | from $399 | One month's salary per employee, refundable | No clear owned-entity claim |
| Rivermate | $319 to $639 | Not stated | Claims 38 owned entities |
| Multiplier | $459 (annual) or $499 (monthly) | Sized from costs, fees and notice period (method published, no fixed amount) | Claims owned entities in 160+ countries |
| Rippling EOR | Quote only (third-party reference: $499) | Not listed | Claims Rippling entities; no partner mention |
| Deel | $599 | Not stated by Deel | Claims owned entities in 130+ countries |
| Remote | from $599 | Waived for startups; otherwise not stated | Claims 100% owned entities in 90+ countries |
| Atlas | from $599 | Not published | Claims owned entities in 160+ countries |
| Papaya Global | from $650 | Refundable deposit, amount not stated | Uses in-country partners |
| Oyster | $699 | At least one month of total service cost, refundable (per its terms) | Owned entities and partners |
| Globalization Partners (G-P) | Quote only | Not stated | Information page claims 100+ wholly owned entities |
Source: each provider’s pricing page, checked October 16, 2026. Fees are the provider’s charge on top of salary and the employer contributions above. Some providers adjust prices by country.
MUR 1.9 million a year, worked through
USD 40,000 at the Bank of Mauritius weighted dealt selling rate of 47.5747 MUR per USD (October 15, 2026) is MUR 1,902,988 a year, MUR 158,582 a month, treated here as all basic wage.
| Line | Rate and base | Per year |
|---|---|---|
| Gross salary (treated as basic wage) | MUR 158,582 a month | MUR 1,902,988.00 |
| CSG, employer (pay above MUR 50,000 a month) | 6% of full wage | MUR 114,179.28 |
| Training Levy (HRDC) | 1.5%, no ceiling | MUR 28,544.82 |
| National Savings Fund (NSF) | 2.5% x MUR 29,710 cap x 12 | MUR 8,913.00 |
| Salary plus confirmed contributions | 8.0% | MUR 2,054,625.10 |
| EOR fee at $599 a month | $7,188 x 47.5747 | MUR 341,966.94 |
| Confirmed portion with the fee | MUR 2,396,592.04 | |
| PRGF and end-of-year bonus | not yet confirmed | not priced |
Source: Mauritius Revenue Authority (MRA) pages on CSG and NPF/NSF contributions and its Starting a Business guide; Bank of Mauritius weighted dealt selling rate of 47.5747 MUR per USD on Oct 15, 2026; the $599 fee matches Deel and Remote list prices on Oct 16, 2026.
The arithmetic: 6% x MUR 1,902,988 = MUR 114,179.28, because MUR 158,582 a month is above the MUR 50,000 threshold. The levy is 1.5% x MUR 1,902,988 = MUR 28,544.82. NSF stops at the ceiling: 2.5% x MUR 29,710 = MUR 742.75 a month, MUR 8,913 a year. The three come to MUR 151,637.10, which is 8.0% of salary.
The fee converts at the same rate: $599 is MUR 28,497.25 a month, and $7,188 a year is MUR 341,966.94. At $199 (Payoneer WFM) it is MUR 113,608.38 a year; at $399 (Pebl, Playroll), MUR 227,787.66; at $699 (Oyster), MUR 399,056.58. The MUR 2,396,592.04 total is the confirmed portion only. PRGF and an end-of-year bonus would come on top, and CSG and the levy would then also apply to the bonus. Try other salaries in the international cost calculator.
Where the CSG threshold bites
Because CSG switches rate on the whole wage, a basic wage of MUR 50,000 a month costs the employer 3% x 50,000 = MUR 1,500 in CSG, while MUR 50,001 costs 6% = MUR 3,000.06. If you are setting pay near that level, check with the EOR which side of the line the basic wage falls on, and whether allowances are counted as basic.
Choosing an EOR for Mauritius
Under our rating system, Multiplier comes out on top with 79 and Oyster second with 64. Ask whether the provider pays PRGF and how it budgets the end-of-year bonus, since those are the two open items in our data. Owned entity or local partner is the third question; Multiplier says it uses its own everywhere, Oyster mixes the two.
Our EOR rankings cover the whole field. For individual terms, see Oyster, Remote and Deel, and for deposits, what EOR deposits cost.
Contractors and a local company in Mauritius
Contracting with a Mauritian freelancer removes CSG, NSF and the levy, MUR 151,637.10 a year at this pay level. Treat the person like staff, though, with set hours and your managers in charge, and that saving can be clawed back as unpaid contributions. Use contractor management tools or a contractor of record for project work. A Mauritian company of your own would handle MRA filings directly; our EOR versus entity guide covers when that is worth it. Compare South Africa and the EOR cost index.
Frequently asked questions
How much does an employer of record cost in Mauritius?
What is the employer CSG rate in Mauritius?
What is the NSF ceiling in Mauritius in 2026?
Does Mauritius have a training levy?
Is PRGF included in these Mauritius costs?
Sources (11)
- Payoneer Workforce Management (formerly Skuad): Skuad pricing (checked Oct 16, 2026)
- Pebl: Pebl EOR pricing (checked Oct 16, 2026)
- Playroll: Playroll pricing (checked Oct 16, 2026)
- Multiplier: Multiplier pricing (checked Oct 16, 2026)
- Deel: Deel pricing (checked Oct 16, 2026)
- Remote: Remote pricing (checked Oct 16, 2026)
- Oyster: Oyster pricing (checked Oct 16, 2026)
- mra.mu/business/csg (checked October 17, 2026)
- mra.mu/employers/npf-nsf-contributions (checked October 17, 2026)
- mra.mu/download/StartingBusinessGuide.pdf (checked October 17, 2026)
- bom.mu/markets/foreign-exchange/fx-dealt (checked October 17, 2026)
This page is general information, not tax, legal or accounting advice. Rules and rates change, so check the official source linked above before you file or sign a contract. Read our disclaimer.