Since the Workers' Rights Act 2019 introduced the PRGF, payslips in Mauritius have had to carry additional information.
What should appear
Your basic wage or salary
Allowances and any regular additional payments
PAYE deduction
Social security contributions
PRGF contributions where applicable
The requirement that payslips reflect PRGF contributions exists precisely so employees can see that the money is being set aside.
Why the basic salary line matters
Two thresholds turn on your basic wage or salary:
MUR 50,000 monthly — the general coverage threshold of the Act
MUR 200,000 monthly basic — above which PRGF eligibility ends
So the basic figure, not your total package, determines which regime you are in.
PAYE
Employers must register with the Mauritius Revenue Authority and obtain an employer registration number by submitting the Employer Registration Form for approval by the Director-General.
They withhold tax from payments, submit the PAYE return and remit the amount withheld to the MRA by the due date.
The annual statement
Employers must give employees a statement of tax deductions and payments before 15 August each year.
If you have not received one, ask. It is your record of what was withheld on your behalf.
What to check
That your basic salary is stated separately
That PRGF contributions appear, unless you fall into an exclusion
That PAYE has been deducted and the annual statement provided
That regular bonuses and commission are recorded — they count in a severance computation
Why the bonus record matters
Because severance can be computed on a twelve-month average including extra work, productivity bonus, attendance bonus and commission, your payslips are the evidence of those payments.
Keep them.
Frequently asked questions
What should appear on my payslip?
Basic wage or salary, allowances and regular additional payments, PAYE, social security contributions and PRGF contributions where applicable.
Why does the basic salary figure matter?
Because two thresholds turn on it: MUR 50,000 monthly for general coverage of the Act, and MUR 200,000 monthly basic above which PRGF eligibility ends.
When should I receive my annual tax statement?
Employers must give employees a statement of tax deductions and payments before 15 August each year.
Why should I keep records of bonuses?
Because severance can be computed on a twelve-month average including extra work, productivity and attendance bonuses and commission. Your payslips evidence those payments.
What if PRGF contributions do not appear?
Check whether you fall into an exclusion — a certified private scheme, the statutory pension funds, or basic salary above MUR 200,000. Otherwise, ask your employer.