CSG, NSF and PRGF for household staff in Mauritius: 2026 rates

Current rates

Three contributions apply to a household employee's pay. CSG and NSF each have an employee share (deducted from gross pay) and an employer share; PRGF is paid by the employer alone.

Contribution rates for a household employee in Mauritius
Contribution	Employee share	Employer share	Basis
CSG	1.5%	3%	Basic salary up to Rs 50,000
CSG, above	3%	6%	Basic salary above Rs 50,000
NSF	1%	2.5%	Basic salary, between Rs 2,910 and Rs 29,710
PRGF	None	4.5%	Remuneration (basic pay, bonuses, overtime)
Training levy	None	Not due	Does not apply to household employees

Example: Rs 13,333.33 gross a month

Take a household employee paid Rs 13,333.33 gross (a part-time job, for instance). Here is what you deduct, what you pay and what you declare.

Net paid to the employee

Rs 13,000.00

Gross less employee CSG and NSF

Total payable to the MRA

Rs 1,666.66

Employee and employer shares, PRGF

Total cost to employer

Rs 14,666.66

Gross, employer contributions and PRGF

Breakdown for Rs 13,333.33 gross
Item	Rate	Amount
Gross salary		Rs 13,333.33
Employee CSG (deducted)	1.5%	- Rs 200.00
Employee NSF (deducted)	1%	- Rs 133.33
Net salary		Rs 13,000.00
Employer CSG	3%	Rs 400.00
Employer NSF	2.5%	Rs 333.33
PRGF	4.5%	Rs 600.00
Total declared to the MRA		Rs 1,666.66

The MRA total adds up both shares of CSG and NSF plus the PRGF. To try another salary, either way round, use the gross to net calculator.

CSG (Contribution Sociale Généralisée)

CSG is calculated on the salary. Up to a basic monthly salary of Rs 50,000, the rate is 1.5% for the employee and 3% for the employer; above that, it rises to 3% and 6%.

No employee share up to Rs 3,000

A household employee earning no more than Rs 3,000 a month across all employers pays no employee CSG. The employer share is still due. If your employee works a few hours for you and for other families, ask for their total earnings so you can apply this rule correctly.

NSF (National Savings Fund)

NSF is 1% for the employee and 2.5% for the employer, calculated on the basic salary within two monthly limits:

A floor specific to household employees: Rs 2,910. For a small part-time job paid less than this, NSF is calculated on Rs 2,910, so at least Rs 29.10 is deducted and Rs 72.75 is payable by you.
A ceiling: Rs 29,710. Above it, NSF stops increasing: at most Rs 297.10 deducted and Rs 742.75 payable by you.

Floor and ceiling applicable since 1 July 2026, based on the information published on that date. Lakazone updates them whenever the rates change.

PRGF (Portable Retirement Gratuity Fund)

The PRGF funds a retirement gratuity that the employee keeps from one employer to the next. It is 4.5%, paid entirely by the employer, and appears on the payslip (item 16 of the payslip template). It is calculated on remuneration: basic salary, bonuses and overtime.

How the PRGF applies to household employers (its exact scope and payment date) is worth confirming with the MRA. To be on the safe side, Lakazone includes it in the calculation and in the monthly summary.

What about the end-of-year bonus?

The end-of-year bonus is subject to CSG and NSF, calculated separately from the month's salary, but not to PRGF.

When and how to pay?

Each month's contributions are declared and paid to the MRA by the end of the following month at the latest, through the MRA e-Services using your Employer Registration Number (ERN). Late payment attracts surcharges. It is all explained in the guide to MRA returns for household employers.

Sources

Good to know: Lakazone helps you apply the Workers' Rights Act 2019, the Domestic Workers (Remuneration) Regulations 2019 and the MRA rates, but it is not personalised legal advice. If in doubt, or in the event of a dispute, contact the Ministry of Labour or a professional adviser.

CSG, NSF and PRGF: contributions for a household employee