Mauritius Employer of Record & Payroll
Africa Deployments Mauritius 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 Mauritius 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 Mauritius.
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
WHAT INCOME IS TAXABLE:
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 TYPE OF LEAVE IS ALLOWED:
- Annual leave – 20 days, full pay per annum.
- Public Holiday – 13 Public Holidays per annum as per leave law of Mauritius.
- Sick leave – entitled to up to 15 days of sick leave every year.
- Maternity leave – Employees are entitled to 14 weeks of leave at full pay.
- Paternity leave – Immediately after delivery or miscarriage entitled to 5 working days leave from work.
CAN YOU GIVE FRINGE BENEFITS:
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.
WHAT ARE THE EMPLOYER & EMPLOYEE CONTRIBUTIONS:
Employer – 2.5% as Pension contribution
Employee Pension Contribution:
- For a gross salary of MUR 50,000 a month or less: 1.5% of such salary
- For a gross salary exceeding MUR 50,000 a month: 3% of such salary
- An employer must withhold taxes from an employee’s earnings under the PAYE system
IS THERE GRATUITY PAYMENTS FOR TERMINATION:
Employment contracts can be terminated with or without cause by either the employer or the employee. The parties to the agreement may terminate it verbally or in writing and agree on gratuity payments.
When an employer terminates an indefinite term contract without cause or at the employee’s request, severance payment is required.
WHAT DOUBLE TAX TREATIES ARE IN PLACE:
- South Africa
- Sri Lanka
- United Kingdom
Get in touch with one of our consultants should you have any further questions regarding our Employer of Record solutions or only require a payroll solution in Mauritius.