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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /Mauritius /2. Mechanics of payroll /2.2 Withholding of social security / 2.2.1 Social contributions (CSG)
Commentary

2.2.1 Social contributions (CSG)


Mauritius

Contributions are required to:

  1. Ìý

    •ÌýÌýÌýÌý Contribution Sociale Généralisée (CSG) (2.2.1)

  2. Ìý

    •ÌýÌýÌýÌý National Savings Fund (NSF) (2.2.2)

  3. Ìý

    •ÌýÌýÌýÌý Portable Retirement Gratuity Fund (PRGF) (2.2.3)

2.2.1ÌýÌýÌýÌý Social contributions (CSG)

The social contribution, known as the 'Contribution Sociale Généralisée' (CSG), was introduced from September 2020 and replaced the National Pension Fund. Individuals in employment and their employers are required to make contributions to the CSG fund at a prescribed rate.

Under Social Contributions and Social Benefits Act 2021, s 2, every participant and every employer of a participant shall, in respect of every month, pay a social contribution in accordance with the prescribed rates.

Under the Act, a 'participant' refers to:

  1. Ìý

    •ÌýÌýÌýÌý persons who are employed on a full-time/part-time basis

  2. Ìý

    •ÌýÌýÌýÌý persons who are employed on a fixed-term/indeterminate contract

  3. Ìý

    •ÌýÌýÌýÌý a share worker entitled to a share of profits in an enterprise

  4. Ìý

    •ÌýÌýÌýÌý private household employees

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