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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /Mauritius /6. Globally mobile employees /6.1 Social security for globally mobile employees / 6.1.1 EU social security agreement
Commentary

6.1.1 EU social security agreement


Mauritius

6.1ÌýÌýÌýÌý Social security for globally mobile employees

Under the Social Contributions and Social Benefits Act 2021, a non-citizen employee who is a tax resident under Income Tax Act, s 73(1)(a) falls under the social contribution scheme (2.2.1).

Excluded from the social contribution scheme are:

  1. Ìý

    •ÌýÌýÌýÌý non-citizens who holds a premium visa issued by the passport officer on the recommendation of the Economic Development Board established under the Economic Development Board Act

  2. Ìý

    •ÌýÌýÌýÌý non-citizen

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