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Mauritius: New pension regime effective September 2020

Mauritius: New pension regime effective September 2020

The National Pension Fund has been repealed and replaced by the Contribution Sociale Généralisée (CSG), effective 1 September 2020.


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Employees (participants) and employers of a participant are required to pay their share of CSG to the Mauritius Revenue Authority. The amounts payable are based on the remuneration paid to employees, at prescribed rates.

Employers are required to submit a monthly return, but in certain instances annual CSG returns can be filed. The amounts of CSG to be remitted at the end of each month to the tax authority are to be transferred electronically.

Read a September 2020 report [PDF 363 KB] prepared by the KPMG member firm in Mauritius 

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