Mauritius

Impact date: 1 July 2025

The first and third schedule to the National Savings Fund (Collection of Contributions) Regulations 1997 are amended to provide the threshold for the basic wage or salary that determines whether National Savings Funds contributions are payable or not.

Under the First Schedule

Contribution payable

The following represents the maximum basic wage or salary on which contributions are payable:

• in respect of a monthly pay period, a wage or salary not exceeding MUR 28,570
• in respect of a half monthly pay period, a wage or salary not exceeding MUR 14,285
• in respect of a fortnightly pay period, a wage or salary not exceeding MUR 13,186
• in respect of a weekly pay period, a wage or salary not exceeding MUR 6,593
• in respect of a daily pay period, a wage or salary not exceeding MUR 1099
• in respect of any other pay period, a wage or salary not exceeding the sum arrived at by multiplying MUR 1099 by the number of days in that pay period, excluding Sundays

Under the Third Schedule

Contribution not payable

No contribution is payable when an employee earns a basic wage or salary less than the amounts specified below.

In respect of an employee other than in the domestic service, for:

• one day's work – MUR 108
• one week's work – MUR 645
• one fortnight's work – MUR 1,290
• half a month's work – MUR 1,398
• one month's work – MUR 2,795

In respect of an employee in the domestic service, for:

• one day's work – MUR 196
• one week's work – MUR 1,015
• one fortnight's work – MUR 2,031
• half a month's work – MUR 2,200
• one month's work – MUR 4,400

Impact date: 1 December 2025

Residence permit for retired non-citizens

Section 10 of the Immigration Act (IA) now allows retired non-citizens to apply for a residence permit to the Director-General of Immigration through the National Electronic Licensing System (NELS) and accompanied by such fee as applicable. Completeness of applications will now be checked by the Economic Development Board (EDB) and the Passport and Immigration Office.

The Joint Committee, established under the IA, will examine the application as referred by the EDB and shall make recommendations to the Ministry for approval.

Where the Ministry approves the application, an Approval in Principle shall be issued via NELS. The residence permit shall be granted upon production of the required documents, payment of the prescribed fees, and subject to any conditions imposed by the Director-General of Immigration.

The revised section now provides that a residence permit issued to retired non-citizens shall be valid for a period of ten years from the date of issue. The right of a retired non-citizen to invest in a business remains unchanged. The permit holder may invest in any business, providing they are not employed in the business and do not receive any salary or employment-related benefits from it.

Eligibility for permanent residence permit

The provisions relating to permanent residence permits for non-citizens have been revised under section 11 of the IA to expand eligibility, clarify conditions, and adjust validity periods.

Criteria

A non-citizen qualifies if they:

• meet the criteria in Part IV of the First Schedule to the Economic Development Board Act
• are the spouse of such a person
• are the parent or dependent child of such a person
• are the other dependent of such a person (limited to two persons maximum)

A non-citizen also qualifies if they:

• are a member of the Mauritian Diaspora Scheme
• are the spouse of such a person
• are the dependent child of such a person

Special rule for retired non-citizens:

• an investor, professional, or self-employed PRP holder may convert to a retired non-citizen PRP for the remaining validity period, if they have a disposable annual income of at least $40,000 USD (or equivalent foreign currency)

Application process

• the application must be made to the Minister in the prescribed form and manner
• the Minister may grant the PRP on payment of the fee, subject to conditions

Validity period

• 20 years for PRPs issued under the EDB criteria
• ten years for PRPs issued under the Mauritian Diaspora Scheme

Eligibility for occupation permit

Amendments have been made under section 12 of the IA:

Eligibility

• non-citizen investors, self-employed persons, and the employers of professionals or young professionals may apply for an occupation permit
• the spouse of an occupation permit holder may also apply
• all applicants must be registered with the EDB

Application process

• applications must be made through NELS and accompanied by the prescribed fee
• for professionals/young professionals, the employer must provide a written undertaking to cover any expenses (maintenance, support, removal)
• for investors, a separate application must be made for each shareholder who is also a director, with EDB criteria applied individually
• the EDB and the Passport & Immigration Office verify applications; complete applications are referred to the Joint Committee, which makes recommendations to the Ministry
• if approved, an approval in principle is issued via NELS, followed by the permit once conditions are met and fees are paid

Validity

• investor / self-employed: ten years
• professional: duration of contract or maximum ten years (whichever is less)
• young professional: duration of contract or maximum three years (whichever is less)

Rights and Restrictions (Professionals)

• may invest in a business, provided they are not employed in it and do not receive salary or employment benefits
• may hold shares in a business where employed, provided they are not the majority shareholder

Eligibility for short-term

Amendments have been made under section 13 of the IA:

• a non-citizen may now apply directly to the Director-General of Immigration for a short-term occupation permit (not exceeding nine months) to work in Mauritius
• the requirement to apply through the EDB has been removed

Application process

• all applications must be made through NELS
• a prescribed fee is payable at the time of application
• upon submission, the EDB and the Passport & Immigration Office will jointly verify the application to confirm completeness
• complete applications are referred to the Joint Committee, which examines and makes recommendations to the Ministry for approval

Approval and Communication If approved:

• an approval in principle is issued through NELS
• the final permit is issued after verification of documents and payment of fees

If not approved:

• the rejection is notified to the applicant via NELS

The entire process has been digitized, streamlining communication and decision-making.

Procedural Structure

The short-term occupation permit procedure now follows the framework introduced under new section 14A (Joint Committee), ensuring consistent verification and approval across all types of occupation permits.

Annual fee The amended section 15 of the IA introduces a new requirement for employers. It requires every employer who employs a non-citizen worker to pay an annual non-refundable prescribed fee to the Director-General of Immigration for each non-citizen worker employed. This fee is in addition to other statutory obligations and applies per non-citizen worker. The Minister has the discretion to exempt an employer from paying the non-refundable annual fee.

The repeal removes the previous requirement for the holder of a residence permit to make a deposit or provide a guarantee of up to MUR 100,000 (or a prescribed amount) to cover governmental expenses for maintenance, support, or removal. The deposit system under the old provisions has been replaced by the annual fee structure.

Impact date: 1 December 2025

The Immigration (Permits) (Prescribed Fees, Guarantees and Application Form) Regulations 2011 have been amended to include a definition for term "non-citizen worker" being "a worker in relation to whom a work permit is issued under the Non-Citizens (Employment Restriction) Act."

Regulations 3 and 4 have been amended by adding the underlined categories of applicants.

Regulation 3 provides that every person who makes an application for a permanent residence permit, an occupation permit, a residence permit as retired non-citizen, a short-term occupation permit or an extension of a short-term occupation permit shall pay a non-refundable application fee of $50 USD.

Regulation 4 provides that every person to whom a permanent residence permit, an occupation permit, a residence permit as retired non-citizen or a short-term occupation permit is issued shall pay the appropriate fee specified in the Schedule to the Immigration Act 2011 to the immigration officer or such other public officer as the Minister may authorize.

The Regulations now provide, under Regulation 5, that an employer shall, in respect of each non-citizen worker, pay an annual non-refundable fee of Rs 500 for each year of the duration of the worker's permit.

Impact date: 1 January 2026

The Workers’ Rights (Additional Remuneration) (2026) Regulations 2026 provide for the payment of additional remuneration to employees to compensate for increase in cost of living. The increase applies to every employee in employment on 1 January 2026.

The additional remuneration is payable as follows:

• full-time employees earning a monthly basic wage or salary up to MUR 50,000 are entitled to:
  • MUR 635 per month
• part-time employees, who earn a monthly basic wage or salary:
  • below MUR 17,110: 3.7% of the monthly basic wage or salary, rounded up to the next rupee
  • of not less than MUR 17,110 and not more than MUR 50,000: MUR 635 per month

For employees remunerated on a piece rate basis at the rates prescribed in the relevant laws and enactment, such rates are increased by 3.7%, but the amount paid as additional remuneration shall not exceed MUR 635 per month.

Impact date: 1 January 2026

Pursuant to the National Minimum Wage (Amendment) Regulations 2026, the National Minimum Wage has been increased to MUR 17,745 for all full-time employees, employees employed in an export enterprise or for those employed in any other enterprise

For part-time employees, employed in an export enterprise or in any other enterprise, the national minimum wage has been increased as per the following formula:

• (MUR 17,745/195) x number of hours worked in a month x 1.10

It is important to note that the revised national minimum wage of MUR 17,745 is inclusive of the additional remuneration payable to a full-time employee under the Workers’ Rights (Additional Remuneration) Regulations 2026. Any agreement with an employee to forego their right to receive the minimum wage as per the regulations will be null and void.

Impact date: Date to be fixed by Proclamation.

The way in which the Board makes recommendations for the review of pay and the definition of a worker have been amended and are awaiting implementation. Once in force, the Board will have to make its recommendations to the Minister for the review of pay and grading structures on an occupational basis every five years and will have to take as baseline the rate of wages prescribed in the Wages Regulations in force.

For the purposes of section 28(f) of the ERAA, a worker means:

• a worker whose basic wage or salary is at a rate not exceeding MUR 30,000/- in a month or
• a person who has been awarded a bachelor’s degree, recognized by the Higher Education Commission

However, the definition of worker excludes:

• a public officer, a local government officer or a worker of a statutory body
• a job contractor
• a person taking part in a training scheme set up by the Government or under a joint public-private initiative with a view to facilitating the placement of jobseekers in gainful employment

Section 28(f)(6) of the ERAA has been revised given the new definition of a worker and states that “worker”, subject to subsection (1A), has the same meaning as in the Workers’ Rights Act 2019.