Mauritius Social Contributions Guide 2026

Overview — Social Security in Mauritius

Mauritius has a comprehensive social security system managed by the Ministry of Social Integration, Social Security and National Solidarity. The system comprises mandatory contributions to the Social Security Fund, the National Savings Fund (NSF), and the Payroll Levy (Training Levy). Contributions are calculated on the employee's basic salary and are deducted by employers through the PAYE system.

Social Security Contributions — 3% Employee + 6% Employer

The Social Security Fund provides old-age pensions, invalidity benefits, survivors' benefits, unemployment assistance, and other social benefits. Contribution rates for 2026:

• Employee: 3% of gross salary
• Employer: 6% of gross salary
• Total: 9%
• Contribution ceiling: Contributions are capped at a maximum insurable earnings level (adjusted periodically)

Self-employed individuals contribute at a rate of 9% (covering both employee and employer portions) on declared income, subject to the same ceiling. Contributions are collected by the MRA through the PAYE system.

National Savings Fund (NSF) — 2.5% Employee + 2.5% Employer

The National Savings Fund (NSF) is a mandatory savings scheme designed to encourage savings for retirement, home ownership, and other approved purposes. Contribution rates:

• Employee: 2.5% of gross salary
• Employer: 2.5% of gross salary
• Total: 5%
• Contribution ceiling: Contributions are capped at a maximum insurable earnings level

NSF contributions are credited to individual employee accounts and earn interest at a rate declared annually by the NSF Board. Employees can withdraw accumulated savings for specific purposes including retirement, home purchase, education, or medical emergencies.

Payroll Levy (Training Levy) — 3.5% Employer

The Payroll Levy (also known as the Training Levy) is payable by employers only at a rate of 3.5% of total payroll. This levy funds the Mauritius Human Resource Development Council (HRDC) and supports training and skills development programmes. The levy applies to all employers with a total payroll exceeding a specified threshold. Exemptions or reduced rates may apply for small businesses and companies that provide approved in-house training programmes.

Contribution Summary Table

• Social Security: Employee 3% + Employer 6% = 9% total
• National Savings Fund: Employee 2.5% + Employer 2.5% = 5% total
• Payroll Levy: Employer 3.5%
• Total minimum employee contribution: 5.5% of gross salary
• Total employer cost (on top of salary): 9% + 2.5% + 3.5% = 15% additional payroll cost

FAQs

Are contributions tax-deductible?

Yes, employer contributions to Social Security, NSF, and the Payroll Levy are deductible business expenses for corporate tax purposes. Employee contributions to Social Security and NSF are deductible from gross income for personal income tax purposes.

Do expatriates pay social contributions in Mauritius?

Expatriates working in Mauritius are generally subject to the same social contribution rules as Mauritian employees. However, certain bilateral social security agreements with other countries may provide exemptions or totalisation of contributions. Expatriates should check whether a social security agreement exists between Mauritius and their home country.

What happens if an employer fails to deduct contributions?

Employers who fail to deduct and remit social contributions are liable for the full amount (both employee and employer portions), plus penalties and interest. The MRA has enforcement powers including fines and legal action.

Disclaimer

This guide provides general information about Mauritian social contributions for the 2026 tax year. Contribution rates and ceilings may change. Always consult with a qualified Mauritian payroll specialist or the MRA for advice specific to your situation. InvestmentKit does not provide tax advice.