Household staff in Mauritius: your questions answered

Yes. As soon as you employ someone in your home, you register with the MRA as a household employer to obtain an Employer Registration Number (ERN), then declare and pay your employee's CSG, NSF and PRGF every month.

The MRA return step by step

The National Minimum Wage is Rs 17,745 gross a month for a full-time job of 48 hours a week.

The minimum wage in detail

Pro rata to the hours, with an hourly rate at least 5% higher (Workers' Rights Act 2019, s. 28): full-time minimum wage x hours per week / 48 x 1.05.

Examples at 15, 24 and 48 hours

Employee CSG (1.5% on a basic salary up to Rs 50,000) and employee NSF (1%). On top of that you pay employer CSG (3%), employer NSF (2.5%) and PRGF (4.5%).

CSG, NSF and PRGF explained

For Rs 13,333.33 gross a month, your employee receives Rs 13,000.00 net and the total cost to you is Rs 14,666.66, of which Rs 1,666.66 is paid to the MRA.

Calculate with your own salary

By the end of the month following the pay month at the latest, through the MRA e-Services using your ERN. If you are late, CSG carries a 10% surcharge plus 1% a month, and NSF 5% a month, capped at 100%.

Deadlines and penalties

Yes, with every payment, even for part-time work (Workers' Rights Act 2019, s. 27(3)(a)). It shows the items listed in the Second Schedule: employer and ERN, employee and NIC, attendance, leave, overtime, deductions, net pay and the PRGF contribution.

The required items

Yes, as soon as the employment lasts more than one month. It must be handed over no later than 14 days after the end of the first month, in French or Creole, and a copy sent to the Ministry of Labour within 30 days (WRA, s. 11).

The hiring checklist

Normal hours are 48 a week, 8 hours a day between 6 am and 10 pm, with one rest day a week (a Sunday at least twice a month). Beyond 8 hours or after 10 pm, hours are paid at time and a half.

Working hours and rest

20 working days a year after 12 months' service, plus 2 days provided for every worker by s. 45(2). Between month 6 and month 12, 1 day per month. For part-time work, the entitlement is calculated pro rata to the hours.

Leave and absences

Yes, when they fall on a normal working day (other than a Sunday). If your employee works on a public holiday, the first 8 hours before 10 pm are paid at double time, then triple time.

The public holiday calendar

Yes. It is worth 1/12 of the calendar year's earnings (WRA, s. 54). Pay at least 75% no later than 5 working days before 25 December, and the balance no later than the last working day of the year.

Calculation and example

Yes, with their written consent. Without it, the salary is paid in cash. When paying in cash or by cheque, the employee signs the wages register.

How to pay

The Workers' Rights Act 2019 does not provide for a probation period for a household employee. To be on the safe side, assume the rules on notice and dismissal apply from day one, and check with the Ministry of Labour if in doubt.

The rules on ending employment

No. The training levy does not apply to household employees. Only CSG, NSF and PRGF need to be declared.

The contributions due

At least 30 days (WRA, s. 63). Amounts owed, including untaken leave and the pro rata bonus, are paid at the end of the notice period, and a certificate of employment is provided within 7 days (s. 68).

Ending employment