New regulations for the Contribution Sociale Generalisée(CSG) have been made available. The CSG regulations were introduced by section 42(f) of the Finance (Miscellaneous Provisions) Act 2020 through a new Part in the National Pensions Act. The CSG Regulations are effective from 1 September 2020.

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The contribution rates are as follows:

According to the regulations, “remuneration” means basic wage or salary. However, “basic wage or salary” has the same meaning as in the Workers’ Rights Act 2019; and includes any payable additional remuneration.

The following individuals are exempt from CSG contributions:

• A non-citizen employed by an export manufacturing enterprise who has resided in Mauritius for a continuous period of less than two years, including any period of absence which does not exceed nine consecutive weeks or during which he maintains a residence in Mauritius.
• A non-citizen who holds a work permit and is employed by a foreign contractor engaged in the implementation of a project which is funded by a foreign state up to not less than 50% of the estimated project value, from grant or concessional financing, as the Minister of Finance may determine.
• An individual training under a training scheme set up by the Government or under joint public-private initiative with a view to facilitating the placement of jobseekers in gainful employment.
• A non-executive director of a company.

The monthly return and payment are both submitted at the same time to the Mauritius Revenue Authority(MRA).

The regulations outline the contents of the monthly return. However, the template for the CSG monthly return is not yet available from the MRA.

Note that the CSG replaces the National Pension Fund(NPF) contributions.

Please contact your consultant for assistance with the changes that need to be applied on the system.