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

The Active Population in Figures

	2018	2019	2020
Labour Force	605,789	606,150	593,317

Source: International Labour Organization, ILOSTAT database

	2017	2018	2019
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

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

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).

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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