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Social security in Mauritius 2026
Mauritian payroll charges are unusually light: the social contribution takes 1.5% of monthly pay up to MUR 50,000 and 3% beyond, with a further 1% to the national savings fund.
The self-employed pay a token MUR 150 a month at low incomes, rising to 3% of 90% of net income above MUR 50,000 a month.
At a glance
- top rate
- 3% + 1% savings fund
- entry band
- 1.5% up to MUR 50,000/month
- tax year basis
- Monthly, withheld by the employer
- filing deadline
- Employer remits monthly
- residency basis
- Private-sector employees; public servants use a separate scheme
- regime flag
- Funds a guaranteed basic pension system
Rates
Employee contributions (2025/26)
| Rate | Base | Applies to |
|---|---|---|
| 1.5% | Monthly wage up to MUR 50,000 | Social contribution — employees |
| 3% | Monthly wage above MUR 50,000 | Social contribution — higher earners |
| 1% | Basic salary | National savings fund |
| MUR 150 – 3% of 90% of net income | Monthly net income tiers | Self-employed — fixed MUR 150 up to 10,000; 1.5% of 90% to 50,000; 3% of 90% above |
Thresholds & allowances
- Public servantsSeparate family protection scheme
Government employees contribute to their own fund instead
- Low-earner top-upMUR 100-1,000 a month
The negative income tax supports salaries up to MUR 9,900 a month
Residency
Residency trigger
Employment in Mauritius triggers the contribution, withheld through payroll; social-benefit allowances paid under the contribution system are themselves exempt income.
Non-resident treatment
Employer-side contributions run separately; expat employees in licensed global-business roles follow the same light regime.
Notes
- The social contribution replaced the old pension-fund contribution in September 2020.
- Employer payments into approved superannuation funds are not taxable for the employee.
- Personal pension contributions attract a deduction of up to MUR 50,000 a year on the income tax side.
- Basic retirement pensions are part of gross income but the pensioner deductions typically shelter modest pensions entirely.
FAQ
How much social security do employees pay in Mauritius?
1.5% of monthly pay up to MUR 50,000 (3% above) plus 1% to the national savings fund — a fraction of European payroll charges.
What do the self-employed pay in Mauritius?
MUR 150 a month at incomes up to MUR 10,000, then 1.5% of 90% of net income, and 3% of 90% above MUR 50,000 a month.
Figures: tax year 2025/26 (July–June), compiled from public sources. Not tax advice.