毛里求斯で従業員を雇用する企業は、所得税の源泉徴収（PAYE）、国民年金基金（NPF）への拠出、国家貯蓄基金（NSF）への拠出などの雇用主義務を遵守する必要があります。当社の給与管理サービスは、月次給与処理から規制当局への月次申告、年次の従業員税務申告まで、雇用主コンプライアンスの全側面を管理します。
Payroll and Salary Management Services
Employment Contract Preparation
We draft employment contracts compliant with the Workers' Rights Act 2019, specifying remuneration, working hours, leave entitlements (annual leave, sick leave, maternity/paternity leave), notice periods and termination provisions. Contracts can be in English or French as required.
Monthly Payroll Calculation
We calculate each employee's monthly gross and net pay, applying the applicable income tax withholding under PAYE, employee NPF contributions (3% of basic salary), employee NSF contributions, and any other authorised deductions. A payslip is generated for each employee.
Employer Contributions
We calculate employer contributions to the NPF (6% of basic salary), NSF, and the National Training and Co-operation Levy (NTCL) where applicable, and include these in the monthly payroll cost summary provided to the company.
PAYE and Social Contribution Filings
We prepare and submit monthly PAYE returns to the MRA and NPF/NSF contribution schedules to the National Pensions Fund, ensuring timely payment by the applicable deadlines (15th of the following month). Year-end employer declarations (PAYE Annual Return) are prepared and filed with the MRA.
End-of-Year Bonus (Thirteenth Month Pay)
Mauritius law entitles employees to an end-of-year gratuity payment (equivalent to one twelfth of annual remuneration). We calculate and process this payment in December each year and ensure it is properly reflected in the annual payroll return.
Employee Records Management
We maintain a complete payroll register and individual employment records for each employee, including contracts, salary history, leave balances, and MRA correspondence. Records are maintained for the statutory minimum period and are available for inspection on request.
Payroll Management Process
Employee Onboarding
When a new employee is engaged, we collect their NIC (National Identity Card), TAN, bank account details and other personal information required for payroll, and register them with the MRA and NPF.
Monthly Payroll Run
By the agreed date each month, the client confirms any changes to hours, bonuses, commissions or deductions. We process the payroll, produce payslips and a payroll report, and prepare the bank payment file for the client's approval.
Statutory Payments
Upon client approval of the payroll, we process the net salary payments to employees, prepare and submit PAYE and NPF/NSF contribution filings, and process the statutory payments to the relevant authorities.
Monthly Payroll Report
We provide the client with a monthly payroll summary showing gross pay, all deductions, employer costs and net payments, suitable for posting to the company's accounts.
Year-End Compliance
We prepare the annual PAYE employer return, issue employee income tax certificates, calculate and process the 13th month pay, and prepare any year-end statutory filings with the MRA and NPF.
Employer Compliance Obligations in Mauritius
- Monthly PAYE return filed with MRA by 15th of following month
- Monthly NPF (employer 6%, employee 3%) and NSF contributions
- Written employment contract for all employees required within 7 days of commencement
- End-of-year bonus (thirteenth month pay) paid in December
- Annual PAYE employer return filed by 15 August for preceding tax year
- Registration as an employer with MRA and NPF upon hiring first employee
- Workers' Rights Act compliance: minimum notice periods, severance pay, leave entitlements
- Where payroll exceeds MUR 3.5 million per year, National Training and Co-operation Levy applies
Indicative Payroll Service Fees
| Item | Indicative range |
|---|---|
| Payroll management (1–5 employees, per month) | USD 200 – 400 |
| Payroll management (6–20 employees, per month) | USD 400 – 800 |
| Payroll management (21–50 employees, per month) | USD 800 – 1,500 |
| Employment contract drafting (per contract) | USD 300 – 600 |
| Year-end compliance package (per entity) | USD 500 – 1,200 |