Country guide · 9 min read · Updated October 2026
Hiring in Mauritius: the permit, the contract and a salary worked through, step by step
How you hire in Mauritius without an entity of your own: the permit step by step, moving someone already in Mauritius, the contract, the employee test, what a salary costs and pays, leave, and what changed this year.
What does it take to hire a foreign national in Mauritius?
A foreign professional can work in Mauritius on an Occupation Permit, which needs basic pay of at least MUR 50,000 a month. It takes the place of a work permit. Most other foreign nationals need a Work Permit from the Minister responsible for employment, issued in their name and naming the employer. Through Global Kinect EOR, the permit is arranged without an entity of your own.
Follow the steps for a foreign national
A foreign national works in Mauritius on one of two permits: an Occupation Permit, or a Work Permit. The other steps lead up to it or follow from it.
| Step | What happens |
|---|---|
| 1. The offer | A role and its basic pay. A professional earning at least MUR 50,000 a month can apply for an Occupation Permit |
| 2. The application | An Occupation Permit is applied for through the Economic Development Board. A Work Permit is applied for to the Minister responsible for employment, through the National Electronic Licensing System, following the Ministry's guidelines |
| 3. The decision | The Minister decides a Work Permit at their discretion. A complete application not decided within 21 working days is deemed granted, unless the Ministry has said it is still under consideration |
| 4. The permit | The fee is paid within 30 days of the grant, or the application lapses. The Work Permit is then issued, electronically or as a card |
| 5. The first month's pay | CSG, NSF, the training levy and income tax from the first month |
The holder of an Occupation Permit can work without a separate Work Permit for as long as it runs. Through Global Kinect EOR, the permit is arranged where the role needs it.
Move someone who is already in Mauritius
A Work Permit is issued in the holder's name and names the employer. A move to a new employer needs a permit for the new employment. The holder may not stay in Mauritius once the permit is no longer valid, unless another is issued.
A citizen of Mauritius needs no permit. Their move turns on the notice their current agreement sets, which is at least 30 days from either side.
Check the role is open to a non-citizen
No non-citizen can work in Mauritius, or be employed there, without a valid permit. The Minister responsible for employment decides each Work Permit application at their discretion, against the guidelines the Ministry publishes.
An Occupation Permit as a professional turns on pay: basic pay of at least MUR 50,000 a month, the criterion from August 2026. A professional who already holds an Occupation Permit is assessed on the criteria in force before then at its first renewal.
Set the contract up right
Anyone engaged for more than a month is given a written statement of particulars on the prescribed form. It is written in French or Creole, and given within 14 days of the end of the first calendar month. A copy goes to the Ministry within 30 days.
A fixed term is only for the temporary needs the Act lists, such as a specific piece of work that does not recur, seasonal work, or cover for someone on leave. The worker is told in writing the skills required, the tasks and how long it lasts. A worker other than a migrant worker, in a permanent position, is not put on a fixed term for the business's permanent, recurring needs. Fixed terms with a break of no more than 28 days between them count as continuous employment.
Pay is monthly, unless both sides agree to shorter intervals. It is paid in legal tender, or into the worker's bank account where both sides agree in writing. A bank payment is made by the last working day of the pay period. Each payslip shows the employer's contribution to the Portable Retirement Gratuity Fund.
The normal week is 45 hours. No one works more than 12 hours in a day except in special circumstances. Every worker has at least 11 hours' rest in a day, and a rest day of at least 24 hours in every seven days, normally a Sunday. Overtime is paid at one and a half times the normal rate. Work on a public holiday is paid at twice the rate in normal hours, and three times after them.
These terms on hours, like most of the Act's, cover staff on basic pay up to MUR 600,000 a year. Above that, the agreement sets them.
Know the employee test before you engage a contractor
The Workers' Rights Act treats as a worker anyone who works under an agreement, however they are paid. Someone an employer classes as a service provider, or under any other such name, is a worker too where they personally do the same or similar work as a comparable worker. That holds whether or not they have a business registration number, unless they are a consultant.
A non-citizen cannot engage in any occupation in Mauritius for reward, or be employed there, without a valid permit. A role that needs a permit goes through employer of record.
Work out what a salary costs you and what the employee takes home
Take a citizen of Mauritius on basic pay of MUR 60,000 a month, claiming no reliefs.
| The employee | You | |
|---|---|---|
| Basic pay | MUR 60,000 | |
| CSG | MUR 1,800 | MUR 3,600 |
| NSF | MUR 297.10 | MUR 742.75 |
| Training levy | Nothing | MUR 900 |
| Retirement gratuity | Nothing | MUR 2,700 |
| Income tax | MUR 2,153.85 | Nothing |
| The month's total | Takes home MUR 55,749.05 | Pays MUR 67,942.75 in all |
Basic pay here is above MUR 50,000 a month, so the CSG is 3% from the employee and 6% from you, on all of it. The NSF counts basic pay up to MUR 29,710 a month. The training levy and the retirement gratuity are on all of it.
Income tax is worked out on the year. The year has thirteen pay periods: twelve months, and the month the end-of-year bonus is paid. The bonus is a twelfth of the year's earnings, a month's pay here, so the year's pay is MUR 780,000. The bands take nothing on the first MUR 500,000 and 10% of the next MUR 280,000, MUR 28,000 in all. It is withheld on a cumulative basis over the thirteen pay periods, so each comes to about a thirteenth of the year's tax. Each period's withholding is rounded down to the rupee.
The bonus is paid in December. CSG is due on it at the same rates.
CSG, NSF and the training levy are paid by the end of the next month. So is the retirement gratuity.
Know the leave your people are entitled to
Annual, sick, vacation, special and care leave cover staff on basic pay up to MUR 600,000 a year. Maternity, paternity and menstrual leave apply whatever the pay.
| Leave | What the law gives |
|---|---|
| Annual leave | 20 working days after twelve months in a row, and two days more each year. After six months with full attendance, a day a month until the twelfth. Leave not taken is paid at the end of the twelve months, or carried forward if the worker chooses |
| Sick leave | 15 working days on full pay after twelve months, building up when not taken. After six months with full attendance, a day a month until the twelfth. A medical certificate for an illness of more than three working days |
| Vacation leave | Up to 30 days for every five years in a row, for staff other than migrant workers |
| Special leave | After twelve months, on full pay: six working days for the worker's first marriage, three for a child's, and three on the death of a spouse, child, parent, brother or sister |
| Care leave | Paid leave to care for a child, parent, grandparent or spouse with health issues, counted against the worker's own leave. Up to 10 days for a parent, grandparent or spouse |
| Maternity leave | 16 weeks on full pay, at least eight of them after the birth, and two weeks more for twins or more, or a premature baby |
| Nursing | Two breaks of 30 minutes, or a single break of an hour, each working day for six months after the birth |
| Paternity leave | Four weeks in a row, with pay after twelve months and without pay before |
| Menstrual leave | One day a month on full pay |
End employment on the law's terms
Either side can end an open-ended agreement on notice of at least 30 days, or pay the remuneration for the notice instead. An employer gives the reason when it gives notice. During the notice, the worker has reasonable paid time off to look for work.
A dismissal for misconduct follows a set procedure. The worker is told of the charge within 10 days of the employer learning of it. They have at least seven days' notice of an oral hearing. The termination follows within seven days of the answer. A dismissal for poor performance needs a hearing on the same notice. The worker can bring a trade union representative or a lawyer.
Where a court finds a termination unjustified, after at least twelve months' continuous employment, it can order severance of three months' remuneration for each year of service. The worker can claim reinstatement instead, within 15 days of the termination.
An employer of at least 15 workers, or with a turnover of at least MUR 25,000,000 a year, negotiates a reduction of workforce with the union or the workers' representatives first. Without an agreement, it gives the Redundancy Board written notice at least 30 days before. Where the Board finds the reduction justified, each worker is owed 30 days' wages in lieu of notice.
A non-citizen on fixed terms is owed no severance when the last term ends. Before repatriating a migrant worker, the employer gives the Ministry 20 working days' written notice and pays everything due.
A certificate of employment is given within seven days of the employment ending.
See what changed this year, and what is next
| When | What changes |
|---|---|
| 1 January 2026 | Full-time staff on basic pay up to MUR 50,000 a month are owed additional remuneration of MUR 635 a month |
| 1 July 2026 | The income tax bands for the year: income above MUR 12,000,000 is taxed at 35%. The NSF counts basic pay up to MUR 29,710 a month |
| August 2026 | Every female worker is owed one day's menstrual leave a month on full pay. A professional's Occupation Permit needs basic pay of at least MUR 50,000 a month |
| 1 January 2027 | Maternity leave becomes 26 weeks on full pay, at least 14 of them after the birth, with up to 26 weeks more on half pay. Paternity leave becomes six weeks in a row |
Common questions.
Does a foreign national need a new permit to change employer in Mauritius?
Can someone work for us in Mauritius as a contractor?
Is the end-of-year bonus owed to every employee in Mauritius?
Hiring where you have no entity? Name the country and the role.
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