Free Payslip Generator (Mauritius)

Section 27(3)(a) of the Workers' Rights Act 2019 requires every employer to give each worker a payslip at the time of paying remuneration, in the form in the Second Schedule, showing the employer's contribution to the Portable Retirement Gratuity Fund. Remuneration is paid at monthly intervals unless the parties agree shorter ones (s.27(1)), in legal tender unless there is a written agreement for payment by cheque or into the worker's bank account (s.27(2)(a)).

The Second Schedule form shows: the pay period; the employer's name and National Pensions Fund registration number; the worker's name, National Identity Card number, date of entry and category; basic rate of pay; days present and days of leave taken; accumulated leave as at January; hours of extra work at 1.5, 2 and 3 times the rate with the extra payment; allowances; piece-rate earnings; total remuneration; deductions and the reasons for them; net pay; and the Portable Retirement Gratuity Fund contribution.

A worker paid in cash or by cheque also signs, or affixes a thumbprint in, a remuneration book (s.27(3)(b)). The employer keeps a register of workers and a record of remuneration paid for at least 3 years, which may be electronic (s.116).

The social contribution under the Social Contribution and Social Benefits Act 2021 is set by monthly remuneration (s.4(1)). Where it does not exceed Rs 50,000 (First Schedule, Part II) the employee pays 1.5% and the employer 3%. Where it exceeds Rs 50,000 the employee pays 3% and the employer 6% of the remuneration. For a domestic worker earning up to Rs 3,000 a month the employee pays nothing and the employer pays 3%. An end-of-year bonus counts as remuneration for an additional month (s.3(2)).

The employer deducts the employee's share when paying remuneration and may not deduct its own share (s.5). The total is remitted electronically to the MRA by the end of the month following the month it relates to (s.6(2)(a)). Late payment costs a 10% penalty plus interest of one per cent per month or part of a month (s.10(1)).

The National Savings Fund Act 1995 (s.5 and First Schedule) adds 2.5% of basic wage or salary from the employer and 1% from the employee. Under the Human Resource Development Act 2003 (s.18 and First Schedule) the employer alone pays a training levy of 1.5% of basic wage or salary, excluding overtime, bonuses and allowances, for every employee other than a household worker. The levy is paid together with the National Pensions Fund and National Savings Fund contributions, electronically by the end of the following month.