The Mauritian payslip is comprised of three key deductions.<\/p>\n
PAYE is income tax withheld at source, CSG is a social contribution shared between employee and employer, and NSF is a separate contribution calculated on the basic salary. On most private sector payslips, the logic is simple: the employee's share is deducted from the net pay, while the MRA also distinguishes a share payable by the employer.mra.mu<\/a>)<\/p>\n The thresholds and rates cited here are those published by the Mauritian authorities at the time of writing. The current tax brackets were revised by the 2025\/2026 Budget and subsequently adopted by the MRA, while the monthly NSF ceiling was adjusted from 1 July 2026. To place these withholdings in a broader tax context, the guide on the Mauritian taxation in 2026<\/a> is a good starting point.mof.govmu.org<\/a>)<\/p>\n Key points to remember: the net amount withheld is not the same for all lines on the payslip. PAYE (Pay As You Earn) is calculated using a cumulative tax system, CSG (General Social Contribution) depends on salary or bonus level, and NSF (National Solidarity Fund for Family Allowances) is capped on the base salary.<\/p>\n<\/blockquote>\n Before looking at the percentages, identify the calculation basis. On a Mauritian payslip, the basic salary serves as the reference for several deductions, but bonuses, certain allowances, and benefits in kind are not always treated the same way. This is precisely why you need to read the gross pay, employee deductions, employer contributions, and net pay separately.mra.mu<\/a>)<\/p>\n If you then wish to place these considerations within the overall context of an installation in Mauritius, you can also consult the France-Mauritius tax treaty<\/a>, especially if you compare your situation with a French system. <\/p>\n PAYE stands for "Pay As You Earn." In Mauritius, the employer calculates the tax to be withheld from each paycheck, deducts it from the employee's salary, and then remits it to the MRA (Mauritius Revenue Authority). The tax scale applied to individuals is progressive, with 0 % on the first Rs 500,000 of annual taxable income, 10 % on the next Rs 500,000, and 20 % on any amount exceeding that. The 2025\/2026 Budget formalized this scale, which is also published on the MRA website.<\/p>\n In practice, employees whose monthly earnings do not exceed Rs 38,462 are generally exempt from PAYE, except in certain specific cases such as company directors or some members of public body boards. The calculation is done on a cumulative basis, taking into account exemptions and reliefs declared via the Employee Declaration Form, and the end-of-year bonus counts as additional pay. An employee can also submit a new EDF during the year if their reliefs change, in order to adjust the remaining deductions.<\/p>\n The most important thing is not to confuse a stated rate with the amount actually owed. Pay depends on the annual total, the number of pay periods, and the declared deductions, which explains why two employees with similar gross salaries can have different deductions. <\/p>\n If you compare your Mauritian salary with a French payslip, a tax comparison Mauritius France<\/a> can help you visualize the differences in logic between withholding tax, social security contributions and payroll deductions. <\/p>\n The CSG (General Social Contribution) replaced the National Pensions Fund in September 2020. For private sector employees, excluding specific cases, the employee's share is 1.5 times % when the salary or prescribed bonus does not exceed Rs 50,000 per month, and 3 times % above that amount. The employer's share is 3 times % and 6 times % respectively. For public sector employees, specific rules apply, but the basic principle remains the same: one part is deducted from the salary and the other is paid by the employer.<\/p>\n The CSG (General Social Contribution) is calculated on the base salary or on the prescribed bonus, where applicable, and the end-of-year bonus is treated separately from the monthly salary. Monthly declarations and payments must be made no later than the end of the following month, with penalties and interest applied for late payments.<\/p>\n On a basic salary of Rs 30,000, the employee CSG is Rs 450 and the employer's share is Rs 900. On Rs 60,000, the employee CSG increases to Rs 1,800 and the employer's share to Rs 3,600, because the rate increases beyond Rs 50,000 per month.<\/p>\n The NSF, or National Savings Fund, is a separate contribution from the former NPF. The MRA indicates that the CSG replaced the NPF from September 2020 and that the last month covered by the NPF was August 2020. The NSF therefore remains a separate line item on the payslip, with a contribution of 1 % for the employee and 2.5 % for the employer.<\/p>\n\n
What to look for first on a Mauritian bulletin<\/h2>\n
Understanding PAYE on a Mauritian payslip<\/h2>\n
How does PAYE work?<\/h3>\n
The right reflex when you live or work between several tax systems<\/h3>\n
Understanding the CSG on a Mauritian payslip<\/h2>\n
Which rates appear most often?<\/h3>\n
Simple example of CSG on a salary<\/h3>\n
Understanding the NSF on a Mauritian payslip<\/h2>\n
NSF and NPF: do not confuse them<\/h3>\n
On what basis is the NSF calculated?<\/h3>\n