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Mauritius Payroll Processing: End-to-End Guide for SMEs (2025)
How to run monthly payroll for a Mauritian SME — from time capture to bank upload, PAYE/CSG/NSF returns and PRGF contributions.
Anexa Biz Apr 17, 2025 14 min read
The monthly payroll cycle
- Day 20 — Freeze timesheets, overtime, leave and expense claims.
- Day 22 — Run gross-to-net; check YTD tax, CSG, NSF and pension.
- Day 23 — Approver signs off, generate pay slips (Employment Rights Act requires an itemised pay slip).
- Day 25 — Upload salary batch to bank (MCB, SBM, ABSA, HSBC formats).
- Following month — File the joint monthly return (PAYE, CSG, NSF, PRGF) with MRA and pay by the end of the month.
What goes on a compliant pay slip
- Employer name, employee name and NPF/NIC number.
- Period, days worked and normal working days.
- Basic pay, overtime, allowances, bonuses.
- Deductions: PAYE, CSG, NSF, pension, loan repayments.
- Net pay and mode of payment.
- Cumulative YTD figures for tax and social security.
Year-end tasks
- Distribute Statement of Emoluments to each employee by 15 August.
- File the Return of Employees (ROE) with the MRA by 15 August.
- Reconcile PRGF contributions and payslip totals.
- Update EDFs for the new year of assessment.
Frequently asked questions
Q. Do I need payroll software to run PAYE in Mauritius?
No, but for teams above 5 employees software is strongly recommended because the monthly joint return must be filed electronically via CSV upload to the MRA.
Q. How is overtime calculated in Mauritius?
Under the Workers' Rights Act, overtime is generally paid at 1.5× the basic hourly rate on weekdays and 2× on Sundays and public holidays.