Foreign nationals must secure both an Occupation Permit and a Residence Permit to work legally in Mauritius.

• Occupation Permit: Typically valid for 3 years; applicants are usually between 20–60 years old, though exemptions may be granted for specialists. Applications are submitted by the employer.
• Residence Permit: Grants legal residency and is distinct from the Occupation Permit.

• Payroll Frequency: Payroll can be weekly, bi‑weekly, fortnightly, or monthly.
• Income Components: Salary, bonuses, overtime, allowances, taxable benefits, trust income, and company profits.
• Deductions: Approved pension contributions, medical and educational expenses, life insurance premiums, and certain loan interest payments.
• Employer Contributions: Include the Contribution Sociale Généralisée, National Savings Fund, National Training Fund, and the Portable Retirement Gratuity Fund (for local employees).
• Bonuses: A 13th‑month payment is standard. Employees earning up to MUR 50,000/month as of December 31, 2024, are entitled to a 14th‑month bonus.
• Social Security Contributions:
  
  • Employee: 1.5% or 3% depending on salary level
  • Employer: 3% or 6%

• Types:
  
  • Part‑Time: Reduced hours but with proportional benefits.
  • Fixed‑Term: For seasonal or project‑based work, typically specifying skills and duration.
  • Indefinite Contracts: Permanent positions with greater job security.
• Probation Period: 1–3 months, capped at half the fixed‑term contract’s duration.
• Notice Period:
  
  • 3 months for employees with over 3 years of service.
  • For others, at least 14 days or one pay interval, depending on pay frequency.
• Termination: Can be employer‑ or employee‑initiated. Severance is payable in many cases under the Workers’ Rights Act 2019.
• Working Hours: 45 hours per week.
• Overtime Pay: Applies beyond 90 hours in two weeks; generally at 150% of normal rate, with Sundays and holidays at 200%.
• Minimum Wage: MUR 15,000/month (2025).

• Annual Leave: 20 working days per year, plus 2 additional days.
• Sick Leave: 21 paid days per year; unused leave can accumulate up to 110 days.
• Maternity Leave: 14 weeks for employees with at least 12 months of service, split before and after birth.
• Paternity Leave: 5 consecutive working days (unpaid).
• Other Leave: Includes bereavement and special leave for jury duty or representing Mauritius in cultural/sporting events.
• National Holidays: 15 paid days annually.
• Social Security: Contributions fund pensions, health care, and workers’ compensation.

• Tax Residency: Residents are those domiciled in Mauritius, present ≥183 days in a year, or present ≥270 days over the current and 2 preceding years.
• Tax Year: July 1 – June 30.
• System: Progressive income tax with rates from 0% to 20%.
• Capital Gains: Not subject to tax.
• Double Taxation: Mauritius has multiple treaties in place.
• VAT: 15% on goods and services unless exempt.