Payroll
PAYE & CSG in Mauritius: The Employer's Complete 2025 Guide
Every Mauritian employer must operate PAYE and pay CSG, NSF, HRDC and PRGF on top. Here are the 2025 rates, thresholds and monthly deadlines.
The five payroll levies every Mauritian employer runs
- PAYE — Pay As You Earn income tax withheld from employees.
- CSG — Contribution Sociale Généralisée (replaced NPF in 2020).
- NSF — National Savings Fund contribution.
- HRDC training levy — 1% of basic wages.
- PRGF — Portable Retirement Gratuity Fund contribution (2% of monthly remuneration).
PAYE — 2025 income tax brackets
From 1 July 2025 Mauritius applies a simplified three-bracket structure to individual chargeable income.
| Chargeable Income (annual) | Rate |
|---|---|
| Up to Rs 500,000 | 0% |
| Rs 500,001 – Rs 1,000,000 | 10% |
| Above Rs 1,000,000 | 20% |
Employers must apply the Income Exemption Threshold (IET) and dependants declared on the Employee Declaration Form (EDF) submitted by 15 August each year.
CSG — Contribution Sociale Généralisée
| Category | Employee | Employer |
|---|---|---|
| Monthly basic salary ≤ Rs 50,000 | 1.5% | 3% |
| Monthly basic salary > Rs 50,000 | 3% | 6% |
| Non-citizen (any income) | 0% | 3% |
NSF, HRDC & PRGF
| Levy | Employee | Employer | Cap |
|---|---|---|---|
| NSF | 1.0% | 2.5% | Basic wage ≤ statutory ceiling |
| HRDC training levy | — | 1.0% of basic wage | No cap |
| PRGF | — | 2.0% of monthly remuneration | No cap |
Filing calendar
| Return | Frequency | Deadline |
|---|---|---|
| PAYE/CSG/NSF (joint monthly return) | Monthly | End of the following month |
| Return of Employees (ROE) | Annual | 15 August |
| Employee Declaration Form (EDF) | Annual | Given to employer before end of year of assessment |
| Statement of Emoluments | Annual | 15 August, to each employee |
Frequently asked questions
Q. When must I submit the monthly PAYE return?
By the end of the month following the pay month — for example, June payroll returns are due by 31 July. Filing is electronic through the MRA Employer e-Services portal.
Q. Does CSG apply to expatriate employees?
Only the employer's 3% contribution is due on non-citizens; the employee side is nil.
Q. What is PRGF?
PRGF is the Portable Retirement Gratuity Fund. Employers contribute 2% of monthly remuneration to the MRA-administered fund on behalf of every employee.