Mauritius
Statutory payroll, versioned by effective date
Rates change. Mobiz Payroll treats every statutory rule as dated data rather than as code, so a payroll run always uses the rules that applied to its own period — even years later.
Contributions
What the engine calculates
Each rule carries an effective-from date, an optional effective-to date, a version, an employee category, a calculation basis and a source reference.
| Contribution | Borne by | How it is calculated | Configuration |
|---|---|---|---|
| PAYE | Employee | Progressive monthly bands applied to taxable earnings. | Bands, thresholds and effective dates are configurable. |
| CSG | Employee & employer | Percentage of contributory earnings, with a rate pair that switches above a monthly threshold. | Separate categories can be configured for different employee groups. |
| NSF | Employee & employer | Percentage of the insurable wage, with an optional floor and ceiling. | Prescribed floor and ceiling are set by an administrator, not hard-coded. |
| HRDC training levy | Employer | Employer-only levy on the configured basis. | Reduced rates for particular employer categories are supported as separate rules. |
| PRGF | Employer | Employer contribution on contributory earnings. | Applicability is set per employee, since exemptions apply. |
Employer responsibility
Payroll regulations may change. Mobiz Payroll provides configurable tools based on applicable payroll rules, but employers remain responsible for reviewing and approving payroll before submission to the relevant authorities.
End of year
The statutory end-of-year bonus is its own component
It is not treated as a generic allowance. It is a separate payroll component with its own contributory treatment, its own reporting line and its own rule versioning — so it can be handled correctly and reported separately.