CSG Contributions in Mauritius: What Employers & Employees Must Know
The Contribution Sociale Généralisée (CSG) replaced the NPF. Learn the rates, thresholds, monthly filing rules and how it interacts with PAYE.
The Contribution Sociale Généralisée (CSG) replaced the National Pensions Fund in September 2020 and funds Mauritius’ social pension system. Every employer, employee and self-employed individual is impacted, and the monthly return runs on the same 20th-of-the-month cycle as PAYE.
Who pays CSG
CSG applies to salaried employees, non-executive directors and self-employed persons. Rates differ depending on whether the employee earns above or below the monthly salary threshold set by regulation.
Employer and employee rates
For employees below the threshold, the employer contributes a lower percentage and the employee a matching share. Above the threshold, the rates increase. Non-citizens working under an Occupation Permit currently have specific carve-outs — always confirm with MRA guidance.
Filing and payment
CSG is filed together with the monthly PAYE return through the MRA portal. Late submission is treated with the same penalty regime as PAYE — a monthly penalty plus interest.
Self-employed CSG
Self-employed individuals compute CSG on their annual net income and pay it alongside their personal income tax. Filing.mu can automate both computations in a single workflow.
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