Mauritius
Capital: Waterloo
Currency: Mauritian Rupee- MUR
Mauritius Labour Laws and Employment Policies Overview
Employment Law Overview
- Key Legislation:
- Labour Act
- Workers' Rights Act (WRA)
- Social Security Act
- Legal Characteristics:
- Aims to protect employee rights and promote harmonious labour relations.
- Regulates matters such as minimum wage, working hours, leave, and severance pay.
Employment Contract Requirements
- Contract Types:
- Fixed-term contracts
- Indefinite-term contracts
- Contractual Provisions:
- Must include details on job description, remuneration, working hours, leave, and termination conditions.
- Language and Currency:
- Contracts must be in English or French.
- Currency is the Mauritian Rupee (MUR).
Working Hours Regulations
- Standard Working Hours:
- 9 hours/day, 45 hours/week, Monday to Friday.
- Rest Days and Breaks:
- At least one rest day per week.
- Employers must provide a free meal or meal allowance after 2 hours of work.
Leave Policies
- Annual Leave:
- 20 days of paid annual leave after one year of service.
- Public Holidays:
- 15 national public holidays.
- Special Leave:
- Sick Leave: 15 days of paid sick leave per year after 12 months of service.
- Maternity Leave: 12 weeks of paid maternity leave after one year of service.
- Paternity Leave: 5 days of paid paternity leave.
- Parental Leave: No specific legal provisions.
- Other Leave:
- Marriage: 6 days of paid leave
- Child's Marriage: 3 days of paid leave
- Bereavement Leave for Immediate Family: 3 days of paid leave
Employee Severance and Termination of Contract
- Notice Period:
- Minimum of 30 days' notice, but contracts may specify longer notice periods.
- Severance Pay:
- Calculated based on years of service and reason for termination.
- Unfair dismissal may entitle employees to a severance allowance equivalent to three months' pay for each year worked.
- Protection Against Unfair Dismissal:
- Employers must provide notice and written explanation.
Taxation
-
Personal Income Tax:
-
Salary Range (MUR) Tax Rate 0 - 700,000 10% 700,000 - 975,000 12% 975,000 and above 15%
-
-
Social Security Contributions:
- Contribution Sociale Généralisée (CSG): 3% - 6%
- National Savings Fund (NSF): 2.5%
- National Pension Fund: 6%
- Training Levy: 1%
Health Insurance
- Insurance Policy:
- Employees are required to participate in the National Health Insurance Scheme.
- Coverage:
- Basic healthcare services, including hospitalization, outpatient care, and medication.
Compensation and Benefits
- Minimum Wage:
- MUR 10,875 per month
- Salary Structure:
- Monthly salary packages, including basic pay, bonuses, and allowances.
Work Permits and Visas
- Permit Requirement:
- Foreigners require a work permit to work in Mauritius.
- Application Process:
- Employers apply for work permits on behalf of employees through the Immigration Office.
Confidentiality and Non-Compete Clauses
- Enforceability:
- Confidentiality and non-compete clauses are enforceable in Mauritius.
- Common Provisions:
- Restrict employees from using or disclosing confidential information after leaving employment.
- Restrict employees from working for competitors after leaving employment.
Training and Development
- Legal Requirements:
- Safety training and skills development.
- Government Support:
- Government funding and incentives for corporate training.
Workplace Diversity and Inclusion
- Legal Requirements:
- Prohibits discrimination based on race, religion, gender, age, or disability.
- Enforcement Measures:
- Companies must establish policies and procedures to ensure compliance.
Remote Work Policies
- Legal Framework:
- Remote work is permitted, subject to compliance with labour laws.
- Tax and Insurance Implications:
- Tax and social security implications of remote work depend on specific circumstances.
Authoritative Website Addresses
- Ministry of Labour, Mauritius: https://www.mlss.govmu.org/