Mauritius Statutory social-insurance contributions

What this value means

WHAT A PAYROLL ENGINE GETS WRONG IN MAURITIUS. 1. THE NATIONAL PENSIONS FUND WAS ABOLISHED AS A CONTRIBUTION IN 2020. This is the country's headline trap. The last NPF pay period was August 2020; from September 2020 the Contribution Sociale Généralisée replaced it entirely. Serving the old NPF rates — 3%/6% for an ordinary employee, 5%/8.5% at the higher rate, 3%/10.5% in the sugar industry, all subject to the NPF ceiling — produces a number that has been wrong for six years, at the wrong rate, on the wrong base, with a ceiling that no longer exists. MRA still publishes the historic NPF table on its own website for pre-September-2020 periods, which is exactly how the stale figures keep propagating. 2. THE COMPLETE MANDATORY SET FOR AN ORDINARY PRIVATE-SECTOR EMPLOYEE IS FOUR THINGS: CSG (1.5% + 3%, or 3% + 6% above Rs 50,000 of basic pay, uncapped), NSF (1% + 2.5%, capped and floored), the HRDC Training Levy (1.5% employer-only, uncapped) and the PRGF (4.5% employer-only, subject to eight exclusions). Employer cost for an employee under Rs 50,000 basic is up to 11.5% of basic pay; the employee's deduction is 2.5% of basic pay, capped on the NSF component only. 3. ONE BASE, THREE DIFFERENT TREATMENTS. All four branches start from BASIC wage or salary, but CSG and the Training Levy are uncapped, NSF is capped at Rs 29,710 a month and floored at Rs 4,580 (Rs 2,910 for private household employees), and PRGF adds productivity bonus, attendance bonus and payment for extra work to the base while switching off entirely above Rs 200,000 of basic pay. An engine that computes one base and applies four rates to it will be wrong three times. 4. THE CSG Rs 50,000 THRESHOLD IS A CLIFF ON BASIC PAY. Both sides double on the whole base, not on the excess, and the test is on basic wage or salary — allowances, overtime and commission do not count towards it. Testing gross pay against Rs 50,000 over-charges; testing the excess only under-charges. 5. THE PRGF Rs 200,000 FIGURE IS AN EXCLUSION, NOT A CEILING. Above it, nothing is payable at all — the opposite of how the NSF ceiling behaves. Two Mauritian rupee thresholds on the same payslip, working in opposite directions. 6. THE FSC PRIVATE-PENSION CARVE-OUT IS A PER-WORKER FLAG THAT CANNOT BE INFERRED. Where the employer contributes to an FSC-approved private pension scheme for a worker, no PRGF is payable for that worker, and the worker must be identified as such on the monthly return. Whole workforces sit in this exclusion. Never default it either way. 7. EXPATRIATES ARE IN FOR CSG AND OUT FOR PRGF. The Social Contribution and Social Benefits Act's "participant" definition expressly includes a non-citizen employee; the PRGF guide expressly excludes "a non-Mauritian citizen worker or a migrant worker". A separate NSF rule excludes a non-citizen employee of an export manufacturing enterprise for the first two years only. 8. THREE DIFFERENT AGE RULES. PRGF starts at 16. NSF and the Training Levy start at 18. NSF stops at retirement age (65). The Training Levy runs to final retirement age (70). CSG has no age exclusion of its own on the employer side. 9. NSF CEILINGS MOVE ON 1 JULY, NOT 1 JANUARY, and are published as five separate pay-period rows (daily, weekly, fortnightly, half-monthly, monthly) which are not proportional to one another. Use the row that matches the pay frequency. 10. ONE RETURN, TWO FILINGS. CSG, NSF and the Training Levy go on a single monthly contribution return to the MRA, due one month after the end of the pay period. PRGF is a SEPARATE monthly return, also to the MRA but for a fund administered by the Ministry of Social Security, prefilled for the first month from the latest social contribution return. SUB-NATIONAL VARIATION: none in rate or base. Rodrigues and the Outer Islands fall under the same national scheme; the Rodrigues Regional Assembly appears in the legislation only as an employer paying allowances to participants, not as a separate rate jurisdiction. The only differentiations are by SECTOR (public versus private for CSG; export manufacturing enterprises for the NSF non-citizen rule; sugar industry and statutory bodies for PRGF), by OCCUPATION (private household and domestic-service employees have their own NSF floor and their own CSG treatment) and by PAY LEVEL. Do not model regions as a rate dimension. WHAT WE DO NOT PUT A NUMBER ON: NPF RATES — deliberately absent, not omitted. The NPF contribution ceased with the August 2020 pay period and there is nothing live to serve. Including a nulled NPF branch would wrongly suggest a dormant obligation. SME INTRODUCTORY PRGF RATES — not served. A progressive scale below 4.5% applied to small and medium enterprises over calendar years 2022 to 2024 as the rate phased up to the single 4.5%; that phase-in is complete and the steady-state rate is what is served. The historic scale is not priced. PUBLIC SECTOR CSG — not served as a branch. This record prices an ordinary private-sector employee. Public sector employees have their own CSG rows, which differ according to whether the employer falls under the purview of the Pay Research Bureau and, for non-PRB employers, are expressed by reference to "the month preceding a salary review becoming effective" — a moving target that should be read off the MRA table directly rather than cached. PRIVATE PENSION SCHEME CONTRIBUTIONS — not statutory. FSC-approved occupational pension contributions are contractual; their only statutory consequence here is that they switch PRGF off for the worker concerned. SOURCING CAVEATS, STATED PLAINLY: every rate, base, threshold, ceiling, floor and exclusion served above is taken from the Mauritius Revenue Authority's own current pages and published guides — the authority that collects all five items — and the operative wording is quoted. The underlying instruments (the Social Contribution and Social Benefits Act 2021, the National Savings Fund Act, the Human Resource Development Act, the Workers' Rights Act 2019 and the PRGF Regulations 2020) are named as MRA cites them but their texts were not separately opened. The NSF minimum and maximum contribution wages are the MRA's published table effective 1 July 2026; the Government Notice fixing them was not opened. Employee and employer shares are stated separately: the employee figure is what leaves the payslip, the employer figure is cost of employment and is not a deduction.

Get it programmatically

curl https://afriref.dev/v1/mu/social-contributions
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History:    curl https://afriref.dev/v1/mu/social-contributions/history?from=2020-01-01
# Provenance: curl https://afriref.dev/provenance/mu/social-contributions

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The same figure elsewhere: Morocco · Mozambique · Namibia · Niger · Nigeria · all 34