CSG, NSF, Training Levy and PRGF rates in Mauritius
The current employee and employer rates for CSG, NSF, the HRDC Training Levy and PRGF in Mauritius, how each is applied, and a worked payslip example.
Last reviewed 5 November 2026 · 6 minute read · By the TimePay team
Besides PAYE, a Mauritian payslip carries several other statutory contributions. The employee’s share is deducted from pay and the employer’s share is paid on top, and both are declared to the MRA. Here is each one and how it is applied.
The current rates
| Contribution | Employee | Employer |
|---|---|---|
| CSG, pay up to Rs 50,000 a month | 1.5% | 3% |
| CSG, pay above Rs 50,000 a month | 3% | 6% |
| NSF, on pay up to Rs 29,710 a month | 1% | 2.5% |
| HRDC Training Levy, on basic wage | none | 1.5% |
| PRGF, on monthly remuneration | none | 4.5% |
Figures on this page are the rates TimePay applies to payroll today (in force since 1 July 2026). They are updated here automatically when the rates change.
How each one works
CSG (Contribution Sociale Généralisée)
CSG has two rates, chosen by the employee’s monthly pay. The single rate that applies is charged on the whole amount, so a pay rise that crosses Rs 50,000 moves the whole salary to the higher rate; it is not charged slice by slice like PAYE.
NSF (National Savings Fund)
NSF is charged on pay up to a monthly ceiling of Rs 29,710. Pay above the ceiling does not add to NSF, so the contribution stops growing for higher earners.
HRDC Training Levy
The Training Levy is paid by the employer only, on the employee’s basic wage and not on the full gross pay. It does not appear as a deduction on the payslip.
PRGF (Portable Retirement Gratuity Fund)
PRGF is paid by the employer. TimePay treats an employee whose basic salary is above Rs 200,000 a month as exempt from this contribution. Confirm the exact PRGF conditions for your sector with the MRA.
Worked example
| On a monthly basic pay of | Rs 30,000 | Rs 80,000 |
|---|---|---|
| CSG paid by the employee | Rs 450 | Rs 2,400 |
| CSG paid by the employer | Rs 900 | Rs 4,800 |
| NSF paid by the employee | Rs 297.10 | Rs 297.10 |
| NSF paid by the employer | Rs 742.75 | Rs 742.75 |
| Training Levy (employer) | Rs 450 | Rs 1,200 |
| PRGF (employer) | Rs 1,350 | Rs 3,600 |
These examples treat the whole basic pay as the amount each contribution applies to. Allowances that are not subject to a contribution are left out of its base in real payslips.
Let TimePay do this for you
Every contribution is worked out and shown on the payslip, and the CSG, NSF and Levy returns are produced for you.
This guide is general information for employers. It is not legal or tax advice, and the law and rates change. Confirm important decisions with the Mauritius Revenue Authority (MRA), the Ministry of Labour or your accountant.