Good to know
Local Currency: the ouguiya (MRU)
Minimum Salary: 3,000 ouguiya/month for adult workers.
Salary Calculation: gross to net
The worker’s remuneration is determined either by collective agreement or by decree, or by agreement of the parties in compliance with the minimum provided for by the regulations or the collective agreement in force.
Legal Working Hours: in all non-agricultural businesses, the legal working hours may not exceed 40 per week and 8 per day.
Paid Leave: All workers, whether or not they have their usual residence in Mauritania, acquire the right to paid leave after twelve months of effective service.
The number of days of leave varies according to the worker’s age, place of residence, family status, travel time and seniority.
About Mauritania
Mauritania is a West African country bordered by the Western Sahara to the north, Algeria to the northeast, Mali to the east and south and Senegal to the southwest.
The economy of the Sahel region of Mauritania is characterised by livestock, agriculture, handicrafts and small-scale trade. The economy of the Sahara region is a modern export economy based on the exploitation of iron ore and copper resources and the rich fishing waters of the continental shelf.
Fun fact: Mauritania has one of the largest trains in the world. It is almost three kilometres long and runs from Zouerate to the coast of Nouadhibou.
Do you want to settle in Mauritania? Do you need help with payroll or human resources management? Our Mauritanian payroll and human resources experts will ensure that your company complies with the legislation in Mauritania.
Ready to Benefit from Mauritanian HR & Payroll Experts?
The Mauritanian Social Security System (for employees)
The Mauritanian social security system for salaried workers is composed of the following branches:
- Sickness
- Old age, disability, death (survivors)
- Occupational accidents and diseases
- Family benefits
The unemployment risk is not covered.
Under labour law, the employer is obliged to pay daily allowances in the event of illness.
Daily maternity benefits are paid as part of family benefits.
Since 22 February 2021, Law 2021-007 makes affiliation to the social security compulsory for workers subject to the provisions of the Labour Code or the Merchant Navy Code as well as for:
- Employees of the State, administrative establishments and local authorities who do not benefit from a special social security plan,
- Students in vocational schools, trainees and apprentices,
- Temporary or occasional workers.
Source : The Cleiss
Administrative Organisation and Collection
National Social Security Fund (CNSS)
The National Social Security Fund (CNSS) is under the supervision of the Ministry of Public Service and Labour and is in charge of the following branches :
- Old age, disability, death (survivors)
- Occupational accidents and diseases
- Family benefits
In addition, the CNSS has 9 regional agencies located in Aioun, Akjoujt, Atar, Kaédi, Kiffa, NDB, Rosso, Sélibabi, Zouerate.
The CNSS collects contributions for old age, disability, death, occupational accidents and diseases and family benefits.
National Health Insurance Fund (CNAM)
The National Health Insurance Fund (CNAM) manages the health insurance system under the supervision of the Ministry of Health.
The CNAM collects health insurance contributions.
National Office of Occupational Medicine (ONMT)
The National Office of Occupational Medicine (ONMT), in charge of occupational medicine, supervises the program of company or inter-company medical services provided to employees of all companies subject to the Labour Code.
The ONMT collects contributions for occupational medicine.
Source : The Cleiss
Contributions in Mauritania for salaried workers
Contributions as of January 1, 2022 | ||||
| Branches | Employer’s share | Employee share | Monthly ceiling in MRU | |
| Sickness | 5% | 5% | On the full salary | |
Old age – Disability – Death (survivors) Occupational accidents – occupational diseases Family benefits in cash including maternity | 13% | 1% | 15 000 (1) | |
| National Office of Occupational Medicine | 2% | – | 15 000 | |
| Total | 20% | 5% | ||
(1) In accordance with the provisions of Executive Order 186-2021 of November 2, 2021, the contribution limit that was previously set at MRU 7,000 was increased to MRU 15,000 effective January 1, 2021.
Contributions are to be paid quarterly.
Withholding Tax
All salaries and wages paid in the context of a remunerated activity carried out in Mauritania will be subject to the Tax on Salaries and Wages (ITS)
The basis of assessment of this tax extends to all income, allowances, bonuses, gratuities and benefits in kind and all other accessory elements of the remuneration coming from the exercise of a salaried activity.
Applicable rates
The applicable rate is progressive.
| Monthly remuneration | Applicable rate | Calculation formula |
| Less than or equal to 9000 MRU | 25% | taxable income x 0,15 |
| Between 9,001 and 21,000 MRU | 25% | (taxable income x 0,25) – 900 |
| Greater than 21,001 MRU | 40% | (taxable income x 0,40) – 4 050 |
For tax calculation purposes, the tax base is rounded down to the nearest 10 MRU.
Tax collection
Any individual or legal entity that pays income is required to withhold tax on behalf of the Treasury for each payment.
Employees whose employer is domiciled or established outside Mauritania are required to declare and pay the tax on their taxable income no later than the 15th of the month following their collection, to the cashier of the Treasury accountant of their domicile. The declaration must be made on a form that conforms to the model of the tax administration.
Source : https://impots.gov.mr:8080/DGI/
Our HR & Payroll Experts are Ready to Help
Payroll and HR are different in each country and to each business. Trust one of our local experts to ensure your company’s compliance in Mauritania.
Our Payroll and HR services in Mauritania
- Implementation and testing of the software
- An understanding of your individual business payroll processes
- Online payslips & payments
- A dedicated payroll expert
- Data entry & processing
- Payslip distribution
- Personnel & document production
- Legislation compliance
- Highly secure
HR & Payroll in Mauritania
HR & Payroll in Mauritania
Good to know
Local Currency: the ouguiya (MRU)
Minimum Salary: 3,000 ouguiya/month for adult workers.
Salary Calculation: gross to net
The worker’s remuneration is determined either by collective agreement or by decree, or by agreement of the parties in compliance with the minimum provided for by the regulations or the collective agreement in force.
Legal Working Hours: in all non-agricultural businesses, the legal working hours may not exceed 40 per week and 8 per day.
Paid Leave: All workers, whether or not they have their usual residence in Mauritania, acquire the right to paid leave after twelve months of effective service.
The number of days of leave varies according to the worker’s age, place of residence, family status, travel time and seniority.
Ready to Benefit from Mauritanian HR & Payroll Experts?
About Mauritania
Mauritania is a West African country bordered by the Western Sahara to the north, Algeria to the northeast, Mali to the east and south and Senegal to the southwest.
The economy of the Sahel region of Mauritania is characterised by livestock, agriculture, handicrafts and small-scale trade. The economy of the Sahara region is a modern export economy based on the exploitation of iron ore and copper resources and the rich fishing waters of the continental shelf.
Fun fact: Mauritania has one of the largest trains in the world. It is almost three kilometres long and runs from Zouerate to the coast of Nouadhibou.
Do you want to settle in Mauritania? Do you need help with payroll or human resources management? Our Mauritanian payroll and human resources experts will ensure that your company complies with the legislation in Mauritania.
The Mauritanian Social Security System (for employees)
The Mauritanian social security system for salaried workers is composed of the following branches:
- Sickness
- Old age, disability, death (survivors)
- Occupational injuries and diseases
- Family benefits
The unemployment risk is not covered.
Under labour law, the employer is obliged to pay daily allowances in the event of illness.
Daily maternity benefits are paid as part of family benefits.
Since 22 February 2021, Law 2021-007 makes affiliation to the social security compulsory for workers subject to the provisions of the Labour Code or the Merchant Navy Code as well as for:
- Employees of the State, administrative establishments and local authorities who do not benefit from a special social security plan,
- Students in vocational schools, trainees and apprentices,
- Temporary or occasional workers.
Source : The Cleiss
Administrative Organisation and Collection
National Social Security Fund (Caisse nationale de sécurité sociale)
The National Social Security Fund (CNSS) is under the supervision of the Ministry of Public Service and Labour and is in charge of the following branches :
- Old age, disability, death (survivors)
- Occupational accidents and diseases
- Family benefits
In addition, the CNSS has 9 regional agencies located in Aioun, Akjoujt, Atar, Kaédi, Kiffa, NDB, Rosso, Sélibabi, Zouerate.
The CNSS collects contributions for old age, disability, death, occupational accidents and diseases and family benefits.
National Health Insurance Fund (CNAM)
The National Health Insurance Fund (CNAM) manages the health insurance system under the supervision of the Ministry of Health.
The CNAM collects health insurance contributions.
National Office of Occupational Medicine (ONMT)
The National Office of Occupational Medicine (ONMT), in charge of occupational medicine, supervises the program of company or inter-company medical services provided to employees of all companies subject to the Labour Code.
The ONMT collects contributions for occupational medicine.
Source : The Cleiss
Contributions in Mauritania for salaried workers
Contributions as of January 1, 2022 |
||||
| Branches | Employer’s share | Employee share | Monthly ceiling in MRU | |
| Sickness | 5% | 5% | On the full salary | |
| Old age – Disability – Death (survivors)
Occupational accidents – occupational diseases
Family benefits in cash including maternity
|
13% | 1% | 15 000 (1) | |
| National Office of Occupational Medicine | 2% | – | 15 000 | |
| Total | 20% | 5% | ||
(1) In accordance with the provisions of Executive Order 186-2021 of November 2, 2021, the contribution limit that was previously set at MRU 7,000 was increased to MRU 15,000 effective January 1, 2021.
Contributions are to be paid quarterly.
Source : The Cleiss
Withholding Tax
Applicable rates
The applicable rate is progressive.
| Monthly remuneration | Applicable rate | Calculation formula |
| Less than or equal to 9000 MRU | 25% | taxable income x 0,15 |
| Between 9,001 and 21,000 MRU | 25% | (taxable income x 0,25) – 900 |
| Greater than 21,001 MRU | 40% | (taxable income x 0,40) – 4 050 |
For tax calculation purposes, the tax base is rounded down to the nearest 10 MRU.
Tax collection
Any individual or legal entity that pays income is required to withhold tax on behalf of the Treasury for each payment.
Employees whose employer is domiciled or established outside Mauritania are required to declare and pay the tax on their taxable income no later than the 15th of the month following their collection, to the cashier of the Treasury accountant of their domicile. The declaration must be made on a form that conforms to the model of the tax administration.
Source : https://impots.gov.mr:8080/DGI/
Our HR & Payroll Experts are Ready to Help
Payroll and HR are different in each country and to each business. Trust one of our local experts to ensure your company’s compliance in Mauritania.
Our Payroll and HR services in Mauritania
- Implementation and testing of the software
- An understanding of your individual business payroll processes
- Online payslips & payments
- A dedicated payroll expert
- Data entry & processing
- Payslip distribution
- Personnel & document production
- Legislation compliance
- Highly secure
Good to know
Local Currency: the ouguiya (MRU)
Minimum Salary: 3,000 ouguiya/month for adult workers.
Salary Calculation: gross to net
The worker’s remuneration is determined either by collective agreement or by decree, or by agreement of the parties in compliance with the minimum provided for by the regulations or the collective agreement in force.
Legal Working Hours: in all non-agricultural businesses, the legal working hours may not exceed 40 per week and 8 per day.
Paid Leave: All workers, whether or not they have their usual residence in Mauritania, acquire the right to paid leave after twelve months of effective service.
The number of days of leave varies according to the worker’s age, place of residence, family status, travel time and seniority.
Ready to Benefit from Mauritanian HR & Payroll Experts?
About Mauritania
Mauritania is a West African country bordered by the Western Sahara to the north, Algeria to the northeast, Mali to the east and south and Senegal to the southwest.
The economy of the Sahel region of Mauritania is characterised by livestock, agriculture, handicrafts and small-scale trade. The economy of the Sahara region is a modern export economy based on the exploitation of iron ore and copper resources and the rich fishing waters of the continental shelf.
Fun fact: Mauritania has one of the largest trains in the world. It is almost three kilometres long and runs from Zouerate to the coast of Nouadhibou.
Do you want to settle in Mauritania? Do you need help with payroll or human resources management? Our Mauritanian payroll and human resources experts will ensure that your company complies with the legislation in Mauritania.
The Mauritanian Social Security System (for employees)
The Mauritanian social security system for salaried workers is composed of the following branches:
- Sickness
- Old age, disability, death (survivors)
- Occupational injuries and diseases
- Family benefits
The unemployment risk is not covered.
Under labour law, the employer is obliged to pay daily allowances in the event of illness.
Daily maternity benefits are paid as part of family benefits.
Since 22 February 2021, Law 2021-007 makes affiliation to the social security compulsory for workers subject to the provisions of the Labour Code or the Merchant Navy Code as well as for:
- Employees of the State, administrative establishments and local authorities who do not benefit from a special social security plan,
- Students in vocational schools, trainees and apprentices,
- Temporary or occasional workers.
Source: The Cleiss
Administrative Organisation & Collection
National Social Security Fund (Caisse nationale de sécurité sociale)
The National Social Security Fund (CNSS) is under the supervision of the Ministry of Public Service and Labour and is in charge of the following branches :
- Old age, disability, death (survivors)
- Occupational accidents and diseases
- Family benefits
In addition, the CNSS has 9 regional agencies located in Aioun, Akjoujt, Atar, Kaédi, Kiffa, NDB, Rosso, Sélibabi, Zouerate.
The CNSS collects contributions for old age, disability, death, occupational accidents and diseases and family benefits.
National Health Insurance Fund (CNAM)
The National Health Insurance Fund (CNAM) manages the health insurance system under the supervision of the Ministry of Health.
The CNAM collects health insurance contributions.
National Office of Occupational Medicine (ONMT)
The National Office of Occupational Medicine (ONMT), in charge of occupational medicine, supervises the program of company or inter-company medical services provided to employees of all companies subject to the Labour Code.
The ONMT collects contributions for occupational medicine.
Source: The Cleiss
Contributions in Mauritania for salaried workers
Contributions as of January 1, 2022 |
||||
| Branches | Employer’s share | Employee share | ||
| Sickness | 5% | 5% | ||
| Old age – Disability – Death (survivors)
Occupational accidents – occupational diseases
Family benefits in cash including maternity
|
13% | 1% | ||
| National Office of Occupational Medicine | 2% | – | ||
| Total | 20% | 5% | ||
(1) In accordance with the provisions of Executive Order 186-2021 of November 2, 2021, the contribution limit that was previously set at MRU 7,000 was increased to MRU 15,000 effective January 1, 2021.
Contributions are to be paid quarterly.
Source: The Cleiss
Withholding Tax
All salaries and wages paid in the context of a remunerated activity carried out in Mauritania will be subject to the Tax on Salaries and Wages (ITS)
The basis of assessment of this tax extends to all income, allowances, bonuses, gratuities and benefits in kind and all other accessory elements of the remuneration coming from the exercise of a salaried activity.
Applicable Rates
The applicable rate is progressive.
| Monthly remuneration | Applicable rate | Calculation formula |
| Less than or equal to 9000 MRU | 25% | taxable income x 0,15 |
| Between 9,001 and 21,000 MRU | 25% | (taxable income x 0,25) – 900 |
| Greater than 21,001 MRU | 40% | (taxable income x 0,40) – 4 050 |
For tax calculation purposes, the tax base is rounded down to the nearest 10 MRU.
Tax Collection
Any individual or legal entity that pays income is required to withhold tax on behalf of the Treasury for each payment.
Employees whose employer is domiciled or established outside Mauritania are required to declare and pay the tax on their taxable income no later than the 15th of the month following their collection, to the cashier of the Treasury accountant of their domicile. The declaration must be made on a form that conforms to the model of the tax administration.
Source : https://impots.gov.mr:8080/DGI/
Our HR & Payroll Experts are Ready to Help
Payroll and HR are different in each country and to each business. Trust one of our local experts to ensure your company’s compliance in Mauritania.
Our Payroll and HR services in Mauritania
- Implementation and testing of the software
- An understanding of your individual business payroll processes
- Online payslips & payments
- A dedicated payroll expert
- Data entry & processing
- Payslip distribution
- Personnel & document production
- Legislation compliance
- Highly secure