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/