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Contribution Sociale Genéralisée Regulations

September 2020

The Contribution Sociale Genéralisée Regulations 2020 (Regulations) has been gazetted on 8 September 2020 and provides for details on how CSG will be charged and collected as from the month of September 2020 onwards.

Participants in non-public sector earning monthly remuneration not exceeding MUR 50,000 will be required to contribute at the rate of 1.5% while their employers will contribute 3%. The rates for both participants and employers shall double to 3% and 6% respectively where monthly remuneration of employees exceeds MUR 50,000. It is also notable that conversely to previous contributions under NPF, contributions under CSG are not subject to any cap except for self-employed individuals who are required to contribute a fixed amount of MUR 150 per month.

Our alert provides salient features contained in the Regulations.

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