Mauritania Employer of Record & Payroll
Africa Deployments Mauritania offers our clients Employer of Record (EOR) services covering all of the regions within. We offer full-time employment or fixed terms contracts based on your requirements in Mauritania for locals or expatriates. ADS will take care of the work permit under our umbrella and will issue local work contracts to your contractors. We will also advise our client’s on best Human Resource (HR) practices when setting up the employee’s locally in Mauritania.
ADS takes care of the local tax & PAYE remittances to the Revenue Services on a monthly basis ensuring that they are fully compliant with the law. We will also ensure that their salaries are paid on time monthly and issue them with their pay slips.
Mauritania, officially the Islamic Republic of Mauritania, is a Muslim sovereign country in Northwest Africa, with an extensive Atlantic Ocean coastline.
The population of ±4.6 million includes ±70% Moors – people of Amazigh (Berber) and Arab descent, and ±30% non-Arabic speaking Africans: Wolof, Bambara, and Fulas. It is one of the least densely populated countries in the world with 4 inhabitants per km².
Although Mauritania is essentially a desert country, with vast expanses of pastoral land and only 0.5% of arable land, it is rich in off-shore oil, fishing, and has abundant mineral resources [iron and ore are 50% of total exports].
Wildlife in Mauritania includes gazelles, panthers, hyenas, sand cats, cheetahs, and warthogs. There are 573 species of birds, over 260 species of mammals, 86 species of reptiles, 30 species of amphibians, and 676 species of fish.
Nouakchott, “place of the winds”, is one of the world’s newest capital cities [designated in 1960].
If you look at Mauritania from space, you can see a clear 30-mile-wide bull’s-eye-like image called “The Eye of Africa”.
Mauritania’s Bay of Nouadhibou, hides one of the biggest ship cemeteries in the world, with more than 300 wrecks from all nations.
What is the main language spoken in Mauritania:
Spoken languages in Mauritania are Arabic (official), Wolof (official), and French.
English is increasingly spoken.
What type of employment contracts can you offer in Mauritania:
- Fixed Term
- Indefinite term
- Be in writing
- Be in the official local language and the local currency
- Include salary/compensation, benefits and termination requirements
- Have specific working terms and conditions
- Can be eligible for organizational perks and/or other benefits
- Tend to be more focused [as only one employer] and familiar with the specific business – due to e.g. ongoing company training etc.
- Probationary period is 6 months [maximum]
WHAT INCOME IS TAXABLE IN Mauritania:
Any income earned in the form of cash, wages, salary, overtime, leave pay or payment in lieu of leave, commissions, gratuity, bonus, or any amount that has benefited the employee. All income will be taxed in accordance with the law and the final payroll issued monthly.
What income is exempt from taxes in Mauritania:
Public and private pensions, as well as life annuities are taxable at progressive rates if any of the following circumstances exist: The beneficiary is domiciled in Mauritania. The beneficiary is domiciled outside Mauritania, and the debtor is established in Mauritania.
The following types of income are exempt from tax: Compensation and allowances relating to governmental or local representative duties. Family allowances, family assistance allowances, and all other allowances added or paid depending on the family situation. A fixed amount of MRU 6,000.
Standard working hours: Number Overtime to be paid?
- The legal working time cannot exceed 40 hours per week, nor 8 hours per day.
- Overtime is paid at a premium of 150% of the hourly pay rate.
Mandatory contributions?
Employee
| Contribution Type | Contribution Rate | Threshold |
|---|---|---|
|
Social Security |
1% |
Gross salary up to MRU 7,000 |
|
Industrial Health |
2% |
Gross salary |
|
Industrial Injury |
5% |
Gross salary |
|
Retirement Plans |
5% |
Gross salary |
|
Family Allowances |
4% |
Gross salary |
Employer
| Contribution Type | Contribution Rate | Threshold |
|---|---|---|
|
Social Security |
15% |
Gross salary up to MRU 7,000 |
|
Industrial Health |
2% |
Gross salary |
|
Industrial Injury |
5% |
Gross salary |
|
Retirement Plans |
5% |
Gross salary |
|
Family Allowances |
4% |
Gross salary |
Social
| Contribution Type | Employers | Employees |
|---|---|---|
|
Social Security |
15% |
1% |
|
Industrial Health |
2% |
2% |
|
Industrial Injury |
5% |
5% |
|
Retirement Plans |
5% |
5% |
|
Family Allowances |
4% |
4% |
What is the Maternity and Paternity policy within Mauritania:
- Entitled up 14 weeks where 8 weeks should be taken after birth
- There is no statutory paternity leave in Mauritania
What type of leave is allowed in Mauritania:
Annual leave
- They are entitled to one and a half days leave for every month.
Sick Leave
- Employees receive 5 fully paid days of sick leave. This equals 1.36% (5/365 days) of annual income
Do I need to pay a mandatory bonus annually OR is it discretionary in Mauritania:
There is no statutory requirement to pay a 13th or 14th month salary / bonus in Mauritania, however, if paid they are generally based on performance and/or length of service.
What Gratuity / Severance payments do you need to provide for Mauritania:
- Calculated based on length of service and employment type
- B. Senior employees get longer notice period/s in Mauritania
- Exact notice period timings not specified
- Prior written notice required
- No statutory severance in Mauritania
- Severance is decided according to negotiation between the employer and employee
CAN YOU GIVE FRINGE BENEFITS IN Mauritania:
Yes you can but keep in mind that Fringe Benefits will be subject to employee PAYE tax. Only benefits that cannot be converted to cash will not be subject to tax. If the employer covers some of the employees expenses i.e. mobile phone then it must be subject to PAYE tax and either the employer will cover this portion for the employee or the employee will bear the PAYE tax.
Mandatory Probation period of Mauritania:
- The mandatory probation period in Mauritania cannot exceed 6 months.
- During the probationary period, employers have the opportunity to assess the employee’s suitability for the job.
- If the employer decides to terminate the employee during the probation period, they must follow the notice requirements as per the employment contract.
- The probationary period allows both the employer and the employee to evaluate the working relationship and make informed decisions about long-term employment.
- The duration of the probationary period should be clearly specified in the employment contract or agreement.
Is 13th month pay (Bonus) mandatory?
Not mandatory, applicable as per contract.
What are the Corporate and VAT / Sales tax rates in Mauritania:
Corporate Tax Rates: 25% [in general]
VAT / Sales Tax Rates: 16% [on most goods and services]
Public Holidays in Mauritania:
- January 1 - New Year's Day
- April 22 - Eid Al Fitr
- April 23 - Eid Al Fitr
- May 01 - Labour Day
- May 25 - Africa Day
- June 29 - Eid Al-Adha
- June 30 - Eid Al-Adha
- July 19 - Awal Muharram
- September 27 - Mouloud
- November 28 - Independence Day
What Industries we support in Mauritania:
- Non-Governmental Organization’s (NGO) / Non- profit
- Engineering & Construction
- Government / Development Agencies
- Oil & Gas
- FMCG & Manufacturing
- Private Equality, Finance, Insurance & Banking
- Mining
- Agriculture
The information provided above is for an “informative decision” and may change at any given time without prior notice. We always suggest speaking to one of our Sales Consultants before engaging in country.
