Employment taxes

• Income tax: Mauritius has a progressive income tax system. Up to MUR 325,000/year (€6,800 / $7,100) - 0% (personal allowance). Above allowance - 15% flat on taxable income
• Employee contribution to National Pension Fund (NPF): 3% of gross salary

Leave policy

• Annual vacation: Full-time employees are entitled to 20 days of paid annual leave.
• Sick leave: Up to 15 days paid sick leave for employees with at least one year of service.
• Maternity leave: 14 weeks fully paid by the employer.
• Paternity leave: 5 days fully paid by the employer.
• Parental leave: In Mauritius, no law covers parental leave.

Employment termination

• Valid grounds: Misconduct, redundancy, by mutual agreement, voluntarely by the employee.
• Notice period: 1-3 months, depending on tenure.
• Severance payments may apply for employees who are terminated due to unfair dismissal. The calculation of severance allowance is based on the length of service and the monthly remuneration.

Hiring and contracts

• Written contracts are required. Contracts must be in English or French and can be bilingual.
• Contracts must detail salary, benefits, and working hours.
• Probation periods are common, up to 6 months.

Payroll and salary payments

• Paid monthly in Mauritian Rupees (MUR).
• Minimum wage: MUR 15,000/month (EUR 285/ USD 333).
• Overtime: 150% of hourly rate, 200% on Sundays/public holidays.

Benefits

• Mandatory: Social security contributions, annual leave, sick leave, maternity/paternity leave.
• Optional: Private health insurance, pension schemes, training programs, meal and transport allowance. 

Monthly living cost (Port Louis Edition)

• Rent (1BR apartment, city center): €350–550 / $370–580
• Utilities: €50–70 / $55–75
• Food & groceries: €200–350 / $210–370
• Transport: €50–100 / $55–105
• Internet: €20–30 / $22–32

Total estimate: €670–1,100 / $710–1,160

How to get a local ID number

• In Mauritius, employees and residents receive a National Identity Card (NID) and a Tax Account Number (TAN) for official identification and tax purposes.
• Remote workers may need a tax number if working for a local company or earning income in Mauritius.
• Apply for NID at the Civil Status Office. Bring your passport, proof of residence, and work contract if applicable.
• For the tax number, apply at the Mauritius Revenue Authority (MRA) online or in person. Your employer may assist with this if you are being hired locally.

Social security registration

• Your employer registers you automatically with the Social Security Office when you start work.
• You will receive a Social Security Number (SSN), which tracks your contributions over time.
• If you are working remotely for a non-Mauritian company but living in Mauritius, you may need to self-register and contribute voluntarily depending on your residency status.

Banking

• Popular banks: Mauritius Commercial Bank (MCB), SBM, HSBC Mauritius, Barclays
• Opening an account is straightforward for residents with your passport, proof of address, employment contract, and NID or Tax Number.

Housing and rental process

Standard lease: usually 1 year, renewable.

Agreements are written and signed, detailing rent, deposit, utilities, and notice periods.

Tenant rights:

• Protection against unlawful eviction.
• Landlords must provide proper notice for rent increases (usually 1–3 months).
• Security deposits are refundable at the end of the lease if no damages occur.

Driving and public transport

• Driving is on the left-hand side.
• International driving license is valid for a short period, residents must apply for a local license.
• Public transport includes buses and taxis, but the network is limited outside main cities.

Emergency and important contacts

Police, ambulance, fire service - 999

Work permit and visa requirements

• All foreign citizens must have a work visa and permit to work in Mauritius.
• Usually, your employer sponsors your application, meaning they help submit the documents and support your application. Once approved, you can legally work in Mauritius.
• In addition to a work permit, you’ll need a visa to enter and stay in the country.

Business culture and work norms

• Professional but friendly, hierarchy respected but approachable.
• Standard workweek: Monday–Friday, 9 hours/day.
• Punctuality appreciated, but work-life balance is valued.