Operating a Business

flag Mauritius Mauritius: Operating a Business

In this page: Setting Up a Company | The Active Population in Figures | Working Conditions | Cost of Labour | Social Partners

 

Setting Up a Company

Private company
Number of partners: limited to 50 shareholders and cannot offer shares to the public.
Capital (max/min): minimum USD 1 per partner
Shareholders and liability: private companies can be:
- Limited by shares, when the liability of its shareholders is limited to any amount unpaid on the shares respectively held;
- Limited by guarantee, when the liability of its members is limited to such amount as the members may respectively undertake to contribute to the assets of the company;
- Unlimited, if no limit is placed on the liability of its shareholders
Public company
Number of partners: may have more than 25 shareholders and may offer to sell its shares to the public
Capital (max/min): no minumum capital required
Shareholders and liability: limited to the amount of the shares
Global Business company
Number of partners: minimum one shareholder and two directors, both ordinarily residing in Mauritius
Capital (max/min): minimum USD 1
Shareholders and liability: may be incorporated as a company limited by shares, a company limited by  guarantee, a company limited by shares and guarantee, an unlimited liability company or a limited life company
Limited Partnership
Number of partners: at least one general partner and one limited partner
Capital (max/min): no minumum capital required
Shareholders and liability: general partners are liable for all the debts and obligations of the partnership
limited partners are liable only up to the maximum amount of their commitment
The Competent Organisation
Corporate and Business Registration Department
 
Setting Up a Company Mauritius Sub-Saharan Africa
Procedures (number) 4.0 7.5
Time (days) 4.5 21.3

Source: Doing Business.

 
Business Setup Procedures
Mauritius Chamber of Commerce and Industry
Mauritius Financial Services Commission

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The Active Population in Figures

201820192020
Labour Force 605,789606,150593,317

Source: International Labour Organization, ILOSTAT database

 
201720182019
Total activity rate 66.34%66.20%66.17%
Men activity rate 80.53%79.98%79.51%
Women activity rate 52.12%52.39%52.81%

Source: International Labour Organization, ILOSTAT database

 

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Working Conditions

Legal Weekly Duration
45 huors per week
Retirement Age
65 years
Working Contracts
Employment contracts in Mauritius may be for either a permanent or fixed-term and have to be in writing if the agreement to work is for more than a month.
A fixed-term contract is deemed to be a permanent contract when there is a break not exceeding 28 days between any two fixed-term contracts.
Labour Laws
International Labour Organization (ILO),
Information System on International Labour Standards - Mauritius

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Cost of Labour

Minimum Wage
MUR 3,986 per month (source: ILO, 2011).
Social Contributions
Social Security Contributions Paid By Employers: For an employee, other than a public sector employee, earning a basic wage or salary not exceeding MUR 50,000 in a month, the social contributions rate payable by the employer is 3% (4.5% for public employees).
For an employee, other than a public sector employee, earning a basic wage or salary exceeding MUR 50,000 in a month, the social contributions rate payable by the employer is 6% (9% for public employees).
For an employee who is in the domestic service earning a basic wage or salary not exceeding MUR 3,000 in aggregate in a month from one or more employers, the social contributions rate payable by the employer is 3%.
Social Security Contributions Paid By Employees: For an employee, other than a public sector employee, earning a basic wage or salary not exceeding MUR 50,000 in a month, the social contributions rate payable by the employer is 1.5% (0% for public employees).
For an employee, other than a public sector employee, earning a basic wage or salary exceeding MUR 50,000 in a month, the social contributions rate payable by the employer is 3% (0% for public employees).

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Social Partners

Labour Unions
Mauritius Labour Congress (MLC)
Mauritius Trade Union Congress (MTUC)
National Trade Union Confederation (NTUC)
Unionisation Rate
10.1% as of 2022
Labour Regulation Bodies

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Latest Update: December 2023