Employer of Record Guide in 

Mauritius

Vacation Leave

• Minimum Entitlement: 20-22 days of paid annual leave
• Accrual: Earned monthly throughout the year
• Carry Forward: Limited carry-forward to following year (typically 5 days maximum)
• Payout: Unused leave must be paid out upon termination

Sick Leave

• Entitlement: 15 days of paid sick leave per calendar year
• Medical Certificate: Required for absences exceeding 3 consecutive days
• Chronic Conditions: Extended sick leave may be available for serious illnesses
• Accumulation: Unused sick leave typically does not carry forward

Maternity Leave

• Duration: 14-16 weeks of paid maternity leave
• Eligibility: Available to all female employees
• Payment: Funded through National Pension Scheme
• Job Protection: Position must be held during leave period

Parental Leave

• Paternity Leave: 4-5 days of paid leave for fathers
• Adoption Leave: Similar provisions for adoptive parents
• Timing: Must be taken within specified period after birth/adoption

Bereavement Leave

• Duration: 3 days of paid leave for immediate family members
• Extended Family: Additional unpaid leave may be granted
• Documentation: Death certificate may be required

Personal & Family Leave

• Family Responsibility: Limited paid leave for family emergencies
• Special Circumstances: Additional leave may be granted at employer discretion
• Advance Notice: Required where possible

Summary

Termination Types

Termination With Cause:

• Serious misconduct, theft, or breach of contract
• No notice or severance required
• Must be substantiated with evidence

Termination Without Cause:

• Redundancy, restructuring, or performance issues
• Requires proper notice and severance payments
• Must follow fair dismissal procedures

Notice Period Requirements

Notice periods based on length of service:

Severance Pay

• Calculation: Based on length of service and final salary
• Minimum: 15 days' pay per year of service
• Maximum: Varies by employment contract and circumstances
• Payment: Must be paid within 30 days of termination

Probationary Periods

• Duration: 3-6 months for most positions
• Notice: Reduced notice requirements during probation
• Extension: May be extended with mutual agreement
• Performance: Regular evaluation required during probation

Final Pay Requirements

• Timeline: Final pay must be issued within 7 days of termination
• Components: Includes salary, accrued leave, and severance
• Deductions: Only lawful deductions permitted

Anti-Discrimination & Retaliation Laws

Protected characteristics include:

• Race, colour, and ethnic origin
• Gender and pregnancy
• Religion and political beliefs
• Disability and age
• Trade union membership

National Holidays (2025)

Holiday Pay Rules

• Eligibility: All employees entitled to holiday pay
• Rate: Normal daily wage for each public holiday
• Working on Holidays: Double pay plus compensatory day off
• Religious Observances: Employees may substitute religious holidays

Required Documents for Employment

• Employment Contract: Must include salary, duties, working hours, and termination clauses
• Work Permit: Required for non-Mauritian citizens
• Tax Registration: National Identity Card or Tax Identification Number
• Bank Details: For salary payments
• Educational Certificates: Verification of qualifications
• Medical Certificate: For certain positions

Language Requirements

• Official Languages: English and French
• Working Language: English predominantly used in business
• Local Language: Mauritian Creole widely spoken
• Documentation: Contracts may be in English or French

Background Checks & References

• Criminal Record: Police clearance certificate may be required
• Employment History: Previous employer references
• Educational Verification: Degree and certificate authentication
• Professional Licences: Industry-specific certifications where applicable

Data Protection & Privacy

• Data Protection Act: Governs collection and processing of personal data
• Consent: Required for data collection and processing
• Storage: Secure storage and limited retention periods
• Cross-Border: Restrictions on data transfer outside Mauritius

IP Assignment & Confidentiality

• Work Product: Employer owns work created during employment
• Confidentiality: Non-disclosure agreements commonly used
• Non-Compete: Limited enforceability under Mauritian law
• Trade Secrets: Protection of proprietary information

Onboarding Timeline

Worker Classification: Employee vs Contractor

Employees:

• Work under employer control and supervision
• Receive regular salary and benefits
• Subject to employment law protections
• Employer withholds taxes and contributions

Independent Contractors:

• Operate independently with minimal supervision
• Invoice for services provided
• Responsible for own taxes and social contributions
• No employment law protections

Classification Tests:

• Level of control and supervision
• Integration into business operations
• Financial risk and investment
• Exclusivity of relationship

Unionisation & Collective Agreements

• Trade Union Rights: Protected under Mauritian law
• Collective Bargaining: Common in certain industries
• Strike Rights: Legal with proper procedures
• Union Membership: Cannot be compulsory

Cultural Norms & DEI Expectations

• Multicultural Society: Respect for diverse backgrounds and religions
• Work-Life Balance: Family time highly valued
• Communication Style: Polite and respectful approach preferred
• Hierarchy: Moderate respect for authority and seniority

Remote Work Considerations

• Legal Framework: Limited specific remote work legislation
• Equipment: Employer responsibility for work tools
• Health & Safety: Duty of care extends to home offices
• Tax Implications: May affect tax residency status

What Borderless AI Handles

When you hire through Borderless AI in Mauritius, we manage:

• Local employment contracts and compliance
• Payroll processing and tax withholdings
• Mandatory social contributions
• Leave management and statutory benefits
• Termination procedures and documentation
• Local HR support and guidance