Monthly, and more than PAYE
Payroll & HR Administration in Mauritius
Mauritius payroll carries several parallel contributions. They are reported together, monthly, and late filing is penalised.
GCC business setup specialists
One monthly return, several obligations
Pay-as-you-earn tax, the social contribution, the savings fund, the gratuity fund and the training levy are all employer obligations running monthly alongside salary. They are reported to the Mauritius Revenue Authority on a combined return, and the statutory bonus lands at year end on top.
- Every contribution calculated, not just PAYE
- Monthly returns filed on time, every month
- Year-end statements and the bonus handled
20+
Mainland, free zone and offshore jurisdictions we file in — so the recommendation is based on your activity, not on which authority we happen to be registered with.
7,000+
Companies successfully established.
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What runs monthly
Payroll obligations in Mauritius
All of them, every month.
| Item | Who pays | Frequency |
|---|---|---|
| PAYE | Withheld from the employee | Monthly |
| Contribution Sociale Généralisée | Employer and employee | Monthly |
| National Savings Fund | Employer and employee | Monthly |
| Portable Retirement Gratuity Fund | Employer | Monthly |
| Training levy | Employer | Monthly |
| End-of-year bonus | Employer | Annually |
Contribution rates, thresholds and return formats are set by the Mauritius Revenue Authority and revised. Yours are applied as currently in force.
How it works
Running payroll properly
Set up once, then it is a monthly rhythm.
01
Set up
Employer registrations confirmed, employee records built and contribution bases established correctly.
02
Run the month
Payroll calculated, payslips issued, contributions computed and the combined return filed with the Mauritius Revenue Authority.
03
Close the year
Statements of emoluments issued, the statutory bonus calculated and payroll reconciled to the accounts.
- Employee details and start dates
- Contracts and agreed salaries
- Bank details for salary payment
- Occupation Permit details for non-citizens
- Hours and overtime worked
- Leave taken
- Allowances and benefits provided
- Joiners and leavers in the month
- Any salary changes
- Prior payroll records on transfer
- Financial year end
- Access or authorisation for filings
Scope
What is included, and what is not
Stated plainly, so nothing is added once the engagement starts.
Included in the service fee
- Employer registrations
- Monthly payroll calculation
- Payslip preparation
- PAYE and contribution computation
- Combined monthly return filing
- Statements of emoluments at year end
- Statutory bonus calculation
- Reconciliation to the accounting records
Not included, quoted separately
- Taxes and contributions themselves, paid at cost
- Salary and bonus payments
- Bank transaction charges
- Penalties for periods before engagement
- Payroll software licences
- Recruitment
- Medical insurance administration
- Employment dispute handling
Verify independently
Official Mauritian authorities
We file directly with these bodies on your behalf.
Corporate and Business Registration DepartmentFinancial Services CommissionMauritius Revenue AuthorityEconomic Development BoardMinistry of Labour and Industrial RelationsTourism Authority
Questions
Mauritius payroll — FAQs
Is payroll monthly in Mauritius?
Yes. PAYE and the social contributions are reported and paid monthly, with year-end statements and the statutory bonus in addition.
What is the training levy?
A levy payable on the payroll base towards training funding. It is an employer cost often missed in budgets.
Is the gratuity fund part of payroll?
Yes. Portable Retirement Gratuity Fund contributions run monthly alongside the other obligations.
What happens if a return is late?
Penalties and interest apply. Monthly discipline is the only protection.
Can you take over payroll mid-year?
Yes. We need the prior records to carry forward correctly, and we reconcile before taking over.
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