Africa Deployments provides Professional Employer Organisation (PEO) services in Mauritius, offering a co-employment arrangement for international companies operating in Mauritius under the Workers’ Rights Act 2019. As a PEO partner in Mauritius, Africa Deployments manages NPF and NSF contributions, PRGF obligations, MRA PAYE withholding, End of Year Bonus (EYB) management, and Workers’ Rights Act-compliant contracts, while your business retains direct workforce management and operational direction.
Quick facts: PEO Mauritius at a glance
- NPF: 6% employer + 3% employee of monthly remuneration
- NSF: 2.5% employer + 1% employee
- PRGF: 4.5% of monthly earnings (employer contribution from 2022)
- PAYE: Progressive 0% to 20%; 15% flat option for high earners
- Minimum wage: MUR 14,000/month from January 2024
- Annual leave: 20 working days per year
What Is PEO in Mauritius?
A PEO in Mauritius is a co-employment arrangement where Africa Deployments shares the statutory employer responsibilities for your Mauritius-based workforce. Africa Deployments manages monthly NPF, NSF, and PRGF contributions, MRA PAYE withholding and remittance, End of Year Bonus calculation, payslip generation in English or French, and Workers’ Rights Act 2019-compliant contract administration. Africa Deployments’ Mauritius PEO service is suited to businesses with an existing Mauritius entity – including those operating under the Mauritius Global Business, Management Company, or investment holding structures – that want payroll compliance managed externally.
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 |
| End of Year Bonus | Equivalent to 1 month’s salary; paid by 31 December |
Payroll, Tax and MRA Compliance in Mauritius
Mauritius payroll is administered through the Mauritius Revenue Authority (MRA), which oversees PAYE withholding and the employer registration system. PAYE operates under a progressive schedule from 0% on annual income below MUR 390,000 to 20% on income above MUR 975,000. NPF contributions of 6% employer and 3% employee are remitted monthly to the Ministry of Social Security, alongside NSF at 2.5% employer and 1% employee. The PRGF – introduced in 2022 for employers without an approved occupational pension scheme – adds a 4.5% of monthly earnings employer-only obligation. The End of Year Bonus (EYB), equivalent to one month’s salary, is a statutory obligation under the Workers’ Rights Act 2019 and must be paid by 31 December each year.
Mauritius is widely used as a gateway holding structure for Africa investment, making MRA PAYE compliance for locally employed staff a common requirement for international businesses with Mauritius holding companies or regional offices.
Why Companies Choose Africa Deployments for PEO in Mauritius
- Workers’ Rights Act 2019-compliant co-employment 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 PEO as part of Africa Deployments’ Indian Ocean and continental employer platform
Frequently Asked Questions
What is the NPF contribution rate in Mauritius?
NPF (National Pension Fund) contributions are 6% employer and 3% employee of monthly remuneration, remitted monthly to the Ministry of Social Security. The NSF (National Savings Fund) adds a further 2.5% employer and 1% employee on top of NPF.
What is the PRGF in Mauritius?
The Portable Retirement Gratuity Fund (PRGF) is a mandatory employer contribution of 4.5% of monthly earnings for employers that do not already contribute to an approved occupational pension scheme. It was introduced in 2022 to ensure portable retirement benefits for all Mauritius workers.
What is the End of Year Bonus in Mauritius?
The EYB is a statutory 13th-month payment equivalent to one month’s salary, required under the Workers’ Rights Act 2019. It must be paid by 31 December each year. Africa Deployments manages EYB calculation and payment as part of its Mauritius PEO service.
What is Mauritius’s PAYE rate?
Mauritius PAYE is progressive from 0% on annual income up to MUR 390,000 to 20% on income above MUR 975,000. A solidarity levy applies at 25% on income above MUR 3,000,000 per year. A 15% flat rate option is available for employees earning above MUR 3,000,000 annually.
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’s multi-contribution payroll environment – NPF, NSF, PRGF, MRA PAYE, and the statutory End of Year Bonus – requires accurate monthly and annual administration. Africa Deployments’ PEO Mauritius service provides the co-employment infrastructure, MRA compliance capability, and contribution management that international businesses operating through Mauritius structures need to manage local staff compliantly.
Reviewed by: Africa Deployments Compliance Team
