The payslip for a household employee in Mauritius

Who has to issue a payslip?

Any private individual who employs someone in their home: a housekeeper or maid, a nanny, a cook, a gardener, a driver, a watchman or a carer. These jobs are covered by the Domestic Workers (Remuneration) Regulations 2019, which sit alongside the Workers' Rights Act 2019 (WRA). A payslip goes with every payment of wages.

Wages are paid at least once a month, no later than the last working day of the pay period (WRA, s. 27). They are paid in cash unless the employee agrees in writing to a bank transfer or cheque. When paying in cash or by cheque, the employee signs the wages register (s. 27(3)(b)).

The required items (Second Schedule)

The model in the Second Schedule of the WRA numbers the information the payslip must show. An incomplete payslip leaves you exposed in an inspection or a dispute.

1. The employer's name.
2. The employer's MRA registration number (ERN): see registering with the MRA.
3. The employee's name.
4. The employee's National Identity Card number (NIC).
5. The date the employee started.
6. The employee's job category (for example household employee, gardener, driver).
7. The basic rate of pay.
8. The number of days worked.
9. The number of days of leave taken.
10. Overtime, broken down by rate (x1.5, x2 and x3).
11. Allowances paid (meals, travel and so on).
12. Piece-rate pay, if any.
13. Total remuneration.
14. Deductions made and the reason for each (employee CSG and NSF, unpaid absence).
15. Net pay.
16. The employer's contribution to the Portable Retirement Gratuity Fund (PRGF).

Employer contributions (employer CSG and NSF, PRGF) are never deducted from wages: they come on top of the cost of employment. They are explained in the guide to CSG, NSF and PRGF.

Sample payslip

Here is a simplified payslip for a household employee earning Rs 13,333.33 gross a month (a part-time job, for instance). Amounts are calculated at the rates in force on 1 July 2026.