Mauritania: Operating a Business

Setting Up a Company

General Partnership: Number of partners: No limitation on the number of partners
Capital (max/min): No minimum capital required
Shareholders and liability: Joint and indeterminate liability for the company's debt
Limited Partnership: Number of partners: Minimum two partner.
Two types of partners: general partners and limited partners
Capital (max/min): No minimum capital required
Shareholders and liability: Liability of general partners is joint and indeterminate. Liability of silent partners is limited to the amount of their contribution.
Limited Liability Company (SARL): Number of partners: Minimum one partner, maximum 50 partners
Capital (max/min): No minimum capital required
Shareholders and liability: Liability limited to the amount of contribution
Public Company (SA): Number of partners: Minimum five partners
Capital (max/min): Around USD 17,000
Shareholders and liability: Liability limited to the amount of contribution

The Competent Organisation: Since 1998, trying to encourage foreign investments, the Mauritanian government has created a single office in order to simplify the process of business establishment. This office is attached to the Ministry of Economy and Finances. It serves for the orientation of investors and all their projects, which are then studied by the Council of Ministries. In general they are all accepted.

Setting Up a Company	Mauritania	Sub-Saharan Africa
Procedures (number)	4.0	7.5
Time (days)	6.0	21.3

Source: Doing Business.

Business Setup Procedures: Consult Doing Business Website, to know about procedures to start a Business in Mauritania.
Register a company.

	2018	2019	2020
Labour Force	1,196,744	1,234,266	1,249,658

Source: International Labour Organization, ILOSTAT database

Source: International Labour Organization, ILOSTAT database

Legal Weekly Duration: 40 hours. However, in reality it is not rare for a worker to work a 56 hour week.
Retirement Age: 60 years for men, 55 years for women.
Working Contracts: The Mauritanian work legislation is defined by the Law no 2004-015 concerning the Labour Code. It recognizes two types of contracts: non-fixed term contracts and fixed term contracts (renewable twice in the limit of two consecutive years). It lays down the conditions of dismissal, of women's and children's work. It established the modality of inspection control, occupational medicine and subjects offences to penalties. The disputes are treated by the Labour Court which can be reached after a tentative at reconciliation has been made. The Direction of Labour of the Ministry of Labour has the responsibility of applying the law, but in fact, respect for labour law is limited.
The right to collective negotiation is guaranteed by the Labour Code. A tripartite consultation process also exists: it joins the State, trade union representatives and the Economical and Social Council.
Labour Laws: Consult Doing Business Website, to obtain a summary of the labor regulations that apply to local entreprises.

Minimum Wage: 30,000 MRU per month (Source: Minimum-Wage.org).
Average Wage: 238,900 MRU per year (Source: World Salaries)
Social Contributions: Social Security Contributions Paid By Employers: 15%
Social Security Contributions Paid By Employees: 1%

Social Dialogue and Involvement of Social Partners: Trade union organization is divided into five centrals and four autonomous trade unions. The centrals are the Union of Mauritanian Workers (UTM), the General Confederation of Mauritanian Workers (CGTM), The Free Confederation of Mauritanian Workers (CLTM), The Union of Free Trade Unions of Mauritania (USLM) and the General Union of Mauritanian Workers (UGTM). The autonomous trade unions concern the dockers profession and education. Mauritania is also a member of the Arab Maghreb Union of Workers' Trade Unions. Different factors limit the unions' action power: they lack unity of action, they are subject to pressure and are victims of political intimidations. Faced with the boom of the informal sector, which completely escapes work legislation, they do not know how to intervene.
Mauritania also includes one employers' organisation: the National Employers' Union of Mauritania (in Arabic and French)(CNPM).
Labour Unions: General Confederation of Mauritanian Workers (In French)
Unionisation Rate: Between 25 and 30% but these figures must be handled with care.
Labour Regulation Bodies: Center of European and International Social Security Relations and its summary of Mauritanian social security regime
Mauritanian Labour Code (French text)
The Law No 2004-017 concerning the Labour Code (French text)
That text of the Mauritanian inter professional collective contract (French text)

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