---
name: mu-payroll-social
description: "Source-cited draft: payroll & social contributions for Mauritius (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/mu-payroll-social"
  jurisdiction: "MU"
  tax_year: "2025"
  last_updated: "2026-07-13"
  review_status: "pending_review"
---

# Mauritius Payroll & Social Contributions

## Payroll contributions and PAYE

Employers operate PAYE withholding and remit social contributions (CSG, NSF) and a training levy via the monthly MRA return. Rates below reflect the 2025/26 year; bands and ceilings should be confirmed against the current MRA employer guide.

- **CSG — employee rate (monthly remuneration up to Rs 50,000)** — 1.5% percent  _(Social Contribution and Social Benefits Act — https://www.mra.mu/business/csg)_
- **CSG — employee rate (monthly remuneration above Rs 50,000)** — 3% percent  _(Social Contribution and Social Benefits Act — https://www.mra.mu/business/csg)_
- **CSG — employer rate (monthly remuneration up to Rs 50,000)** — 4.5% percent  _(Social Contribution and Social Benefits Act — https://www.mra.mu/business/csg)_
- **CSG — employer rate (monthly remuneration above Rs 50,000)** — 9% percent  _(Social Contribution and Social Benefits Act — https://www.mra.mu/business/csg)_
- **National Savings Fund (NSF) — employee rate** — 1% of basic salary percent (Subject to a monthly ceiling (approx Rs 28,570 for the standard sector — confirm))  _(National Savings Fund Act — https://www.mra.mu/employers/npf-nsf-contributions)_
- **National Savings Fund (NSF) — employer rate** — 2.5% of remuneration percent (Subject to a monthly ceiling — confirm)  _(National Savings Fund Act — https://www.mra.mu/employers/npf-nsf-contributions)_
- **Training levy (HRDC) — employer** — 1.5% of remuneration percent  _(Human Resource Development Act — https://www.mra.mu/download/GuideToEmployersNPFNSF.pdf)_
- **PAYE withholding** — Employers withhold income tax from emoluments under the PAYE system using the employee's exemption/relief details  _(Income Tax Act — https://www.mra.mu/employers/paye)_
- **PAYE exempt-person monthly threshold** — 38,462 MUR per month  _(Income Tax Act — https://www.payspace.com/blog/mauritius-tax-table-updates-2025-2026)_
- **Monthly PAYE/CSG/NSF return & payment deadline** — By the end of the month following the month in which contributions/tax were withheld (May and November returns are due 2 working days before end of June and December respectively)  _(Income Tax Act — https://www.mra.mu/eservices1/individual/monthly-paye-csg-nsf-return)_

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## Talk to a verified accountant

This guide is maintained by the OpenAccountants network — accountants who put
their name behind the tax answers AI gives people. The live, always-current
version (and the professional behind it) is at
[openaccountants.com](https://www.openaccountants.com).

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> **General reference only.** This document does not constitute tax, legal, or
> financial advice. Verify figures against the cited primary sources or with a
> licensed professional before relying on them.

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `mu-payroll-social` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/mu-payroll-social. If neither is available, confirm every figure against the official source pages cited above before relying on it.