Payroll
Hiring Your First Employee in Mauritius
Contracts, PAYE, CSG, NSF — the checklist for going from one to two.
Employer registration
Register as an employer with the MRA. Obtain an Employer Reference Number for PAYE and CSG.
Employment contract
Written contract is mandatory. Include job description, salary, working hours, notice period and probation clause.
Statutory benefits
Annual leave (22 days minimum), sick leave, maternity/paternity leave, and end-of-year bonus (13th month equivalent).
Payroll setup
Choose a payroll solution (in-house, outsourced or SaaS). Ensure MRA e-Filing integration for monthly returns.
Insurance
Workmen's Compensation Insurance is mandatory. Health insurance is a strong retention lever, though not compulsory.
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