Mauritius (MU)
Indian Ocean island state with bilingual English-French administration, strong financial services, occupation permits, premium visa options, beaches, private healthcare and a high-trust but paperwork-heavy expat environment.
Social Security in Mauritius
Benefits, contributions, and how the system works for expats.
Mauritius has pension, CSG and targeted social benefits, but expats should not treat it like a full EU-style safety net. Eligibility depends on citizenship, residence, employment and contribution rules.
National Identity / permit and MRA identifiers
National ID / Tax Account Number
Through residence/permit, employer and MRA registration processes where eligible.
- PAYE
- CSG
- Pension/social contributions
- Bank KYC
- Permit renewal
- Healthcare/school records
Benefits & Support Payments
Basic Retirement Pension
BRP
Non-contributory state old-age pension paid to eligible residents aged 60+. Funded from general government revenue, not from payroll contributions.
Citizens aged 60+ with 12 years residence in Mauritius since age 18 (3 years immediately preceding application for ages under 70). Non-citizens: 15 years residence since age 40, including 3 years immediately before application. Must reside in Mauritius.
Apply at nearest Social Security Office with birth certificate, national ID, bank account details and proof of address.
CSG social protection
Contribution Sociale Généralisée (CSG)
Mandatory payroll contribution replacing the National Pensions Fund (NPF) from September 2020. Funds social protection benefits. Administered by the Mauritius Revenue Authority (MRA).
All employees in the formal sector. Self-employed contribute on 90% of net monthly income (1.5% up to MUR 50,000; 3% above).
Deducted automatically from payroll by employer and remitted to MRA with monthly PAYE/CSG return.
Maternity/social benefits
Maternity / social aid
Targeted benefits for eligible persons.
Status-dependent
Employer/ministry process
Work injury protection
Work injury compensation
Protection for employment-related injury.
Employees under labour law
Employer/insurer/ministry process
Contribution Overview
Main payroll obligations in Mauritius: 1. CSG (Contribution Sociale Généralisée): Employee 1.5% (salary ≤ MUR 50,000/month) or 3% (> MUR 50,000). Employer 3% (≤ MUR 50,000) or 6% (> MUR 50,000). Source: mra.mu/business/csg, Social Contribution and Social Benefits Act 2021. 2. PAYE (income tax): Withheld monthly by employer under Pay As You Earn. No separate mandatory unemployment insurance or health insurance premiums. Public healthcare funded by general government taxation. Contributions remitted monthly to MRA.
International Social Security Agreements
Mauritius has selected social security/tax treaty relationships, but portability is much narrower than EU coordination. Check home-country agreement position.
For expats, practical protection is private insurance, emergency savings, home-country pension continuity and clean payroll/tax records.
Social Security
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