Praxima Services Includes
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Full Payroll Outsourcing
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Hybrid Payroll Outsource
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International Payment Management
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Local Filing
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Social Security Filing
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Interact with Local Authorities
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Human Resources Management System
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Integration with all Accounting and Third Party
Software
Benefits of outsourcing to Praxima
Local Tax Compliance
Secure Data Transferring
Responsive Administrators
Increase Productivity
Industry Experts
Running Your Payroll
Focus on Your
Core Business
Full International Quality Payroll Department in Mauritius
Payroll in Mauritius
Individuals deriving an income from a Mauritian source, irrespective of their nationality or residency, are subject to Mauritian income tax. The flat tax rate of 15% has been reduced to 10% on the 1st of July 2018 for individuals earning up to 650 000 Mauritian rupees. Mauritius' tax year runs from 1 July to 30 June.
TAX RATES | 2024
Note that Mauritius works on a progressive tax system.
MUR Tax Rates
0 - 390,000 0%
390,001 - 430,000 2%
430,001 - 470,000 4%
470,001 - 530,000 6%
530,001 - 590,000 8%
590,001 - 890,000 10%
890,001 - 1,190,000 12%
1,190,001 - 1,490,000 14%
1,490,001 - 1,890,00 16%
1,890,001 - 2,390,000 18%
2,390,001 - And above 20%
STATUTORY FILING | 2024
The tax year is a fiscal year. Tax year is from 1st July to 30th June.
SOCIAL SECURITY | 2024
Employers are required to make the following Social Security contributions
Contribution Rates
Sector Remuneration Employer's Contribution Employee's Contribution
Private Sector ≤ MUR 50,000 3% 1.5%
Private Sector > MUR 50,000 6% 3%
Public Sector ≤ MUR 50,000 4.5% N/A
Public Sector > MUR 50,000 9% N/A
Taxable Income
Individuals, regardless of nationality, must pay Mauritian income tax on any income earned within Mauritius, whether they are residents or not. Residents, however, are taxed on their global income from all sources. Income earned outside Mauritius is only taxable if it is received in Mauritius.
Additionally, income from work performed in Mauritius is considered to be sourced from Mauritius, even if the payment is received elsewhere.
Tax Residents
An individual will be considered a resident in Mauritius if he/she:
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Is domiciled in Mauritius, unless he/she has a permanent home outside Mauritius.
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Is present in the country for a minimum of 183 days in the fiscal year; or
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Has been present in the country for 270 days or more in total in the fiscal year and the prior two years.
Your HRMS is Standard
PAYMENTS, REPORTING & FILING
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Direct payment into employee bank accounts. Emailed password protected pay slips.
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Payment of taxes, benefit providers and other creditors.
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Filing of returns to the authorities.
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Generation and filing of statutory reports.
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General ledger and 100's of customisable reports.