Contribution Sociale Généralisée (CSG)

  1. What is it all about?

    With the changes brought by the Finance (Miscellaneous Provisions) Act 2020 and Contribution Sociale Généralisée (Amendment) Regulations 2021, the Contribution Sociale Généralisée (CSG), has been introduced and is applicable as from the month of September 2020. This new system of social contributions replaces the National Pensions Fund (NPF).

    As from 01 September 2021, the provisions of the Social Contributions and Social Benefits Act 2021 shall apply.

    The last month in respect of which contribution to the National Pensions Fund is applicable was August 2020.

  2. The Contributions

    Under the CSG, employers are required to deduct, where applicable, the employee’s contribution from his wage or salary and pay that contribution together with the employer’s contribution to the MRA.

    Prescribed Bonus

    As from September 2021 under The Social Contribution and Social Benefits Act 2021, social contributions shall apply on end of year bonus prescribed under an enactment. The social contributions payable on end of year bonus shall be computed separately from the contributions payable on the monthly basic wage/salary. The social contribution on end of year bonus shall be calculated on the basic wage/salary component only (excluding any allowance, commission, productivity payment etc).

    Where in a calendar year an employer effects payment of the statutory end of year bonus in more than one month, the social contribution rate applicable in each month shall be determined by cumulating the amount of end of year bonus paid in the respective month.

    The rates of contribution applicable are shown in the table below.
    Category of employee Rate applicable on the basic wage or salary of the employee and to be deducted from the wage or salary of the employee Rate applicable on the basic wage or salary of the employee and payable by the employer
    An employee, other than a Public Sector employee, earning a basic wage or salary or prescribed bonus NOT exceeding Rs 50,000 in a month 1.5 % 3 %
    An employee other than a Public Sector employee earning a basic wage or salary or prescribed bonus exceeding Rs 50,000 in a month 3 % 6 %
    Public Sector employee employed by an employer which falls under the purview of PRB and earning a basic wage or salary or prescribed bonus NOT exceeding Rs 50,000 in a month Not applicable up to pay period Oct 2021 4.5 % up to pay period Oct 2021
    1.5 % as from pay period Nov 2021 3 % as from pay period Nov 2021
    Public Sector employee employed by an employer which falls under the purview of PRB and earning a basic wage or salary or prescribed bonus exceeding Rs 50,000 in a month Not applicable up to pay period Oct 2021 9 % up to pay period Oct 2021
    3 % as from pay period Nov 2021 6 % as from pay period Nov 2021
    Public Sector employee employed by an employer which does not fall under the purview of PRB and earning a basic wage or salary or prescribed bonus NOT exceeding Rs 50,000 in a month Not applicable up to the month preceding a salary review becoming effective 4.5 % up to the month preceding a salary review becoming effective
    Public Sector employee employed by an employer which does not fall under the purview of PRB and earning a basic wage or salary or prescribed bonus exceeding
    Rs 50,000 in a month    		 Not applicable up to the month preceding a salary review becoming effective 9 % up to the month preceding a salary review becoming effective
    An employee who is in the domestic service earning a basic wage or salary NOT exceeding Rs 3,000 in aggregate in a month, from one or more employers Not applicable 3 %

    "employer" means a person:

    1. who employs a participant and is responsible for the payment of remuneration to the participant;

    2. who is responsible for the payment of an allowance to a participant under the National Assembly Allowances Act;

    3. is responsible for the payment of an allowance to a participant under the Rodrigues Regional Assembly (Allowances and Privileges) Act; and

    4. who is responsible for the payment of remuneration to a participant under the Local Government Act

    5. includes -

      1. an individual;

      2. a job contractor;

      3. a person, other than a share worker, who shares the profit or gross earnings of another share worker;

      4. a person who employs a participant who is in the domestic service; and

      5. such other person, or category of person, as may be prescribed

    "participant" means a person –

    1. who enters into, or works under an agreement or a contract of apprenticeship, other than a contract of apprenticeship regulated under the Mauritius Institute of Training and Development Act, whether by way of casual work, manual labour, clerical work, or otherwise, and however remunerated;

    2. employed on a part-time or full-time basis, whether in a position which is of permanent nature or on a contract of fixed duration;

    3. a person who draws an allowance under the National Assembly Allowances Act;

    4. a person who draws an allowance under the Rodrigues Regional Assembly (Allowances and Privileges) Act

    5. a person who is paid remuneration as a Councillor under the Local Government Act 

    6. includes –

      1. a public sector employee;

      2. a share worker as defined in the Workers’ Rights Act 2019;

      3. a non-citizen employee;

      4. a person employed in the domestic service;

      5. a person aged 65 and above;

      6. a person performing atypical work as defined in the Workers’ Rights Act 2019;

      7. an executive director of a company;

      8. a self-employed;

      9. such other person, or category of person, as may be prescribed

    Participant does not include the following:

    1. a non-citizen employee employed by an export manufacturing enterprise who has resided in Mauritius for a continuous period of less than 2 years, including any period of absence which does not exceed 9 consecutive weeks or during which he maintains a residence in Mauritius;

    2. a non-citizen who holds a work permit and is an employee of a foreign contractor engaged in the implementation of a project which is funded by a foreign State up to not less than 50 % of the estimated project value, from grant or concessional financing, as the Minister may determine;

    3. a person taking part in a training scheme set up by the Government or under a joint public-private initiative with a view to facilitating the placement of jobseekers in gainful employment;

    4. a non-executive director of a company;

    5. a non-citizen employee who is not a resident under section 73(1)(a) of the Income Tax Act;

    6. such other person, or category of person, as may be prescribed

    “Public Sector employee” means –

    1. a public officer or other employee of a Ministry or Government department; or

    2. an employee of a local authority, the Rodrigues Regional Assembly or a statutory body; or

    3. a constituency clerk or a driver employed by a member of the National Assembly paid out of public funds.

    4. an employee of a statutory body specified in the First Schedule to the Statutory Bodies Pension Funds Act;

    5. an employee of the Roman Catholic Education Authority;

    6. an employee of the Hindu Education Authority;

    7. such other person, or category of person, as may be prescribed

    “self-employed” means an individual, working on his own account, including a non-citizen, who is a professional such as an accountant, an architect, an attorney, a solicitor, a barrister, an engineer, a land surveyor, a legal consultant, a medical service provider, a project manager, a property valuer, a quantity surveyor, a tax adviser or any other individual carrying out similar type of activity or a person in business or carrying on a trade or activities such as mason, cabinet maker, plumber, hairdresser, artist or other similar activities but does not include an individual who derives exclusively passive income.

    Passive income means income derived from rent,dividends or interest.

    An individual who is a self-employed is required to pay CSG of Rs 150 per month until August 2021. As from September 2021 the rates applicable for social contributions are as follows-

    Net Income of the Self-employed for the month Social Contribution payable for the month
    Not Exceeding Rs 10,000 Rs 150
    Exceeding Rs 10,000 but not exceeding Rs 50,000 1.5% of 90% of the net income for the month
    Minimum payable – Rs 150
    Exceeding Rs 50,000 3% of 90% of the net income for the month

    A Self-employed individual may opt to compute his net income with respect to a month on the basis of one twelfth of the net income of the preceding financial year, provided the Self-employed has been operating during the corresponding 12 months.

    An individual who is a self-employed may, with respect to a financial year, opt to submit an annual return. In such case the Self-employed individual shall compute his monthly net income on the basis of his net income for the preceding financial year, provided he has been operating during the corresponding 12 months.

    Where a Self-employed individual has already submitted a monthly return with respect to a month of a Financial Year, he cannot submit an annual return with respect to that Financial Year.

    “domestic service” means employment in a private household and includes employment as a cook, driver, gardener, garde malade or maid.

    “remuneration” means –

    1. basic wage or salary;

    2. an allowance paid under the National Assembly Allowances Act; or

    3. remuneration paid to a Councillor under the Local Government Act;

    Basic wage or salary includes any additional remuneration but excludes overtime, bonus and allowances.

    Every employer, other than a person who employs an individual in his domestic service and who has opted to submit his contribution return on an annual basis, is required to submit electronically to the MRA a monthly return giving the details of each of his employees as well as the basic wage or salary and social contribution payable and at the same time pay the social contribution electronically to the MRA.

  3. How to file?

    The facilities for the electronic submission of the return is available on the MRA website, employers are required to use their user name (ERN) and password which was applicable for the NPF return to submit the new return. The new return has the same format as the previous contribution (NPF) return with NPF being replaced by CSG. For any further information or clarification, employers may call us on 207 6000 or e-mail us on This email address is being protected from spambots. You need JavaScript enabled to view it..

  4. Deadline

    The monthly return and payment of CSG with respect to a month is required to be made on or before the end of the following month failing which a penalty of 10 % and interest of 1 % per month or part of a month is applicable.

    The Annual return (Self-Employed) is required to be submitted and the Social Contribution paid in advance at the beginning of the Financial Year, not later than 31 August.

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