Insight · 30 October 2026

End-of-year bonus Mauritius: the 2026 employer checklist

Section 54 of the Workers' Rights Act 2019 sets out the end-of-year bonus rules for eligible private sector workers in Mauritius. It covers entitlement, calculation and payment.

Indian Ocean Millenium Partners, also trading as JNP Recruiting Services, is a manpower consultancy. It advises employers on HR planning and payroll preparation. The employer checks eligibility, approves calculations and makes payments.

Last reviewed October 2026. Rules change, so confirm the current requirements with the authorities before you apply.

HR team planning end-of-year bonus payments for staff in Mauritius

Who belongs on the bonus checklist?

Section 54 covers workers whose monthly basic wage or salary does not exceed Rs 100,000. This threshold applies to basic pay, not annual earnings. For workers above it, check the separate rules under the End of Year Gratuity Act 2001.

Include eligible foreign Work Permit holders and part-time workers. Nationality or reduced hours alone do not remove entitlement. New starters and fixed-term workers also qualify if they have worked continuously for all or part of the calendar year and remain with the same employer on 31 December.

Check which sector rules apply first. Section 54(2) excludes specified categories in sugar, field crops and orchards, livestock, and bank fishing and freezer-vessel work from subsection (1). Ask the Labour Office which sector bonus rules apply.

How should payroll calculate the amount?

Divide the worker's qualifying earnings for the calendar year by 12. Under section 2, earnings include more than basic wages. Include overtime, commission, productivity payments, specified paid leave and leave refunds, statutory additional remuneration, and allowances under Remuneration Regulations or Wages Regulations, as applicable. Ask the Labour Office how to treat unusual reimbursements or discretionary payments.

Use actual qualifying earnings for new starters and part-time workers. Do not reduce the result again for shorter service or fewer hours. For example, Rs 240,000 in qualifying annual earnings gives a bonus of Rs 20,000. Estimate outstanding December earnings, then adjust the balance to reflect actual earnings.

Need workers for your business? Tell us the roles and numbers and we will come back with a plan.

What if someone leaves before December?

Section 54(3) provides for a proportionate bonus when employment is terminated for any reason, a contract ends, or a worker retires under the conditions it sets out. No eight-month minimum applies when a fixed-term contract expires. Pay eligible workers by the last working day of the month they leave.

For resignation, the Act requires at least eight months of continuous employment. The 2025 communiqué describes this as eight months in the current year with the same employer. If service spans calendar years, ask the Labour Office to confirm entitlement before withholding payment. Keep a record of service dates and reasons for leaving.

December 2026 payment calendar

Section 54(1)(b) requires payment of 75% of the expected bonus no later than five clear working days before 25 December. Pay the balance by the last working day of the year. Apart from Sundays, Christmas on Friday 25 December 2026 is the only public holiday listed for December.

Monday to Friday schedule. Pay by Thursday 17 December: the five intervening working days are 18, 21, 22, 23 and 24 December.
Monday to Saturday schedule. Pay by Friday 18 December: the five intervening working days are 19, 21, 22, 23 and 24 December.
Balance. Thursday 31 December is the last working day for these schedules. Reconcile actual earnings and pay the remainder by then.

Use these calculated dates to plan payments while awaiting the Ministry's 2026 notice. Count the intervening working days, excluding the payment day and Christmas. Confirm other work schedules with the Labour Office and allow time for bank payments to clear.

What should the employer retain and recheck?

Eligibility records. Record basic pay, sector, contract, service dates and any documents relating to departure.
Calculation records. Keep the earnings breakdown, supporting payroll and attendance records, estimate, reconciliation and approval.
Payment records. Keep payslips and dated proof of payment for each instalment. Section 116 requires you to retain the worker register and remuneration records for at least three years. You may keep electronic records.

As at 30 October 2026, the Ministry's notices page does not list a 2026 bonus communiqué. The latest listed bonus communiqué is dated 12 December 2025. Check for the 2026 notice or ask the Labour Office for guidance. For the bonus rules, use section 54 of the consolidated Act, which includes the 2026 amendments.

Frequently asked questions

Do new starters need eight months to qualify?

No. Eligible workers still employed on 31 December qualify based on their earnings for that year. The eight-month requirement concerns resignation.

Is the bonus simply December's basic salary?

Not under section 54. Use one twelfth of qualifying annual earnings.

Does a Work Permit remove entitlement?

No. Apply the same eligibility and service checks to eligible foreign workers.

Official sources

* About this information: the content on this page is based on official sources that were checked in October 2026 and was accurate at that time. Government rules, fees and processing times change, sometimes at short notice. Before relying on any point on this page, confirm it with the Ministry of Labour and Industrial Relations, the Economic Development Board or the Passport and Immigration Office. This page is general information, not legal advice.