Payroll
NPF, NSF & CSG: Mauritian Social Contributions Explained
Employer and employee social contributions — rates, ceilings and payroll mechanics.
From NPF to CSG
The National Pensions Fund (NPF) was replaced in 2020 by the Contribution Sociale Généralisée (CSG), a differently-structured social contribution.
Employer & employee rates
CSG rates: 1.5% employee / 3% employer on salaries up to Rs 50,000 monthly; 3% / 6% above. NSF and training levy apply on top.
Filing
Contributions are due monthly with PAYE, by the 20th of the following month, via the MRA e-Filing portal.
Foreign employees
Non-citizens on OPs are exempt from CSG. Confirm status in payroll — over-deducting for expats is a common error.
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