Employer of Record Guide in 

Mauritania

Annual Leave (Vacation)

• Entitlement: 2.5 working days per month of service (30 days annually)
• Minimum Service: Must complete 6 months before taking leave
• Carry-Over: Up to 15 days can be carried to the following year
• Cash-Out: Unused leave must be paid upon termination
• Scheduling: Employer approval required, but cannot be unreasonably denied

Sick Leave

• Duration: Up to 6 months with proper medical certification
• Pay Structure:
  • First 15 days: 100% of salary
  • Days 16-90: 75% of salary
  • Days 91-180: 50% of salary
• Medical Certificate: Required from day 3 of absence
• Chronic Illness: Extended leave possible with specialist medical approval

Maternity Leave

• Duration: 98 days (14 weeks) total
• Distribution: Typically 6 weeks before birth, 8 weeks after
• Pay: 100% of salary funded by social security
• Job Protection: Position must be held open
• Nursing Breaks: 1 hour per day for 12 months post-birth

Paternity Leave

• Duration: 3 days following birth
• Pay: 100% of salary
• Timing: Must be taken within 15 days of birth
• Documentation: Birth certificate required

Religious Leave

• Hajj Pilgrimage: Up to 30 days unpaid leave (once per career)
• Daily Prayers: Reasonable accommodation for prayer times
• Ramadan: Flexible scheduling during fasting month
• Eid Celebrations: Additional time off often granted

Bereavement Leave

• Immediate Family: 3 days paid leave
• Extended Family: 1 day paid leave
• Definition: Spouse, children, parents, siblings, grandparents
• Documentation: Death certificate may be required

Summary

Termination Types

Termination for Cause:

• Serious misconduct, theft, or breach of contract
• No notice or severance required
• Must be documented and justified
• Employee has right to appeal through labour courts

Termination Without Cause:

• Economic reasons, restructuring, or performance issues
• Requires proper notice and severance payments
• Must follow consultation procedures

Notice Period Requirements

Notice periods vary based on employee category and length of service:

Payment in Lieu: Employers may pay salary instead of providing working notice.

Severance Pay

• Calculation: 1 month of salary per year of service
• Minimum: 1 month for employees with 1+ years of service
• Maximum: No legal maximum
• Basis: Average salary of last 12 months
• Exclusions: Termination for cause, voluntary resignation

Probationary Periods

• Duration: Up to 6 months for all positions
• Renewal: Cannot be extended beyond 6 months
• Termination: 48 hours notice during probation
• Benefits: Full benefits apply during probationary period

Final Pay Requirements

• Timeline: Within 8 days of termination
• Components: Final salary, accrued vacation, severance (if applicable)
• Deductions: Outstanding loans, advances, or damages (with employee consent)

Legal Protections

Employees cannot be terminated for:

• Pregnancy or maternity leave
• Trade union activities
• Filing labour complaints
• Refusing illegal orders
• Religious practices

National Public Holidays

Mauritania observes both Islamic and secular holidays:

Note: Islamic holidays follow the lunar calendar and dates change annually.

Holiday Pay Rules

• Eligibility: All employees with 3+ months of service
• Pay Rate: 100% of regular daily wage
• Work on Holidays: 200% of regular rate plus compensatory day off
• Part-Time Employees: Proportional holiday pay based on hours worked

Regional Variations

• Nouakchott: May observe additional municipal holidays
• Regional Capitals: Local governors may declare additional observances
• Border Areas: May observe neighbouring countries' holidays informally

Required Documentation

Employment Contract Elements:

• Job title, duties, and reporting structure
• Salary, benefits, and working hours
• Probationary period terms
• Termination clauses and notice periods
• Confidentiality and non-compete provisions

Government Registration:

• National ID card or passport
• Social Security registration (CNSS)
• Tax identification number
• Work permit (for foreign nationals)
• Medical certificate of fitness

Work Authorization

Mauritanian Citizens: No additional authorization required

Foreign Nationals:

• Work permit from Ministry of Labour
• Residence permit from Ministry of Interior
• Medical examination and certificate
• Police clearance from home country
• Proof of qualifications and experience

Language Requirements

• Official Language: Arabic (required for government contracts)
• Business Language: French widely used in private sector
• Contracts: Must be in Arabic or Arabic translation provided
• Safety Materials: Must be in Arabic and local languages

Background Checks

• Criminal Record: Required for sensitive positions
• Education Verification: Certificates must be authenticated
• Employment History: Reference checks permitted with consent
• Medical Examination: Required for certain industries

Data Protection

• Personal Data: Employee consent required for collection
• Storage: Must be secure and access-limited
• Transfer: Restrictions on data transfer outside Mauritania
• Retention: Employment records kept for 5 years post-termination

Onboarding Timeline

What the EOR Handles

Borderless AI manages:

• Employment contract drafting and compliance
• Social security and tax registration
• Work permit assistance for foreign hires
• Payroll processing and contributions
• Labour law compliance monitoring
• Arabic language documentation

Worker Classification

Employee vs. Independent Contractor:

• Control Test: Level of supervision and direction
• Integration Test: How integral work is to business
• Economic Reality: Who bears financial risk
• Tools and Equipment: Who provides work materials

Misclassification Risks:

• Back payment of social security contributions
• Penalties and interest charges
• Automatic conversion to employee status
• Labour court proceedings

Islamic Labour Principles

Mauritanian employment law incorporates Islamic principles:

• Fair Wages: Prohibition against exploitation
• Working Conditions: Safe and dignified work environment
• Prayer Time: Accommodation for daily prayers
• Ramadan: Adjusted schedules during fasting month
• Interest (Riba): Restrictions on certain financial arrangements

Collective Bargaining

• Union Rights: Workers can form and join trade unions
• Collective Agreements: Sector-wide agreements common
• Strike Rights: Legal with proper notice and procedures
• Dispute Resolution: Labour courts handle employment disputes

Cultural Considerations

Business Practices:

• Relationship Building: Personal relationships crucial for business success
• Hierarchy: Respect for authority and seniority important
• Communication Style: Indirect and diplomatic approach preferred
• Gender Considerations: Mixed-gender workplace policies may need adjustment

Work-Life Balance:

• Family Time: Family obligations highly respected
• Religious Observance: Prayer times and religious holidays prioritised
• Social Events: Team building often includes traditional elements

Remote Work Framework

Legal Status: Remote work not specifically regulated but permitted under general employment law

Requirements:

• Written remote work policy required
• Equipment and internet provided by employer
• Regular check-ins and performance monitoring
• Health and safety standards apply to home office
• Data security measures mandatory

Cross-Border Considerations:

• Foreign remote workers need work permits
• Tax implications for international remote work
• Social security coverage for remote employees abroad