As from 1 September 2020, the National Pension Fund has been abolished and replaced by the Contribution Sociale Généralisée (“CSG”). The CSG is an uncapped contribution and it aims to aid the low earning, including self-employed individuals as well as Small and Medium Enterprises (SMEs).

Every participant and every employer of a participant are liable to pay CSG to the Mauritius Revenue Authority (“MRA”) on the participant’s remuneration at the below prescribed rates. The deadline for submitting CSG payments electronically to the MRA is the last day of the month following the end of the month for which the payment was due. Failure to make payment will result in a penalty of 10% and an interest of 1% per month or part of a month.

There is an exclusion of non-citizen employees, who are not tax resident in Mauritius in line with the definition provided by the Income Tax Act 1995 (“ITA”), from CSG and employees falling in this  category are not required to contribute CSG.

An individual is considered to be tax resident in Mauritius under the ITA if he/she:

  1. has his domicile in Mauritius unless his permanent place of residence is outside Mauritius;
  2. has been present in Mauritius in that income year, for a period of, or an aggregate period of, 183 days or more; or
  3. has been present in Mauritius in that income year and the 2 preceding income years, for an aggregate period of 270 days or more.

Mauritian companies who have foreign nationals employed will have to monitor the tax residency status of its employees and make the relevant salary adjustments.

The rate of CSG contribution is as follows;

Participant earning remuneration less than MUR 50,000

Private Sector

Public Sector

Employee Rate


Employer Rate



Participant earning remuneration more than MUR 50,000

Employee Rate


Employer Rate



Self Employed

MUR 150 per month