Country Payroll Guide Mauritania

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Key Facts

Capital
Nouakchott
Date format
dd/m/yyyy
Currency
Mauritanian ouguiya (UM)
VAT
the standard rate is 16%

Contributions

Employers

Social Security
Social Security - 13%
Medical
Medical - 2%
Caisse Nationale d’Assurance Maladie
Caisse Nationale d’Assurance Maladie - 5%
Total Employment Cost
Total Employment Cost - 20%

Employees

Social Security
Social Security - 1%
Caisse Nationale d’Assurance Maladie
Caisse Nationale d’Assurance Maladie - 4%
Total Employee Cost
Total Employee Cost - 5%

Minimum Wage

Minumum Wagę
The minimum wage in Mauritania is 30000 Mauritanian ouguiya per month.

Payroll

Payroll Cycle
Monthly
13th Salary

There are no provisions in the law regarding 13th salaries.

Income Tax

Employee Income Tax (1)
6000 - 9000 UM - 15%
Employee Income Tax (2)
9000 - 21000 UM - 25%
Employee Income Tax (3)
Over 21000 UM - 40%

Working Hours

General Working Hours

40 hours per week.

Overtime

Overtime pay is determined by collective agreement.

Leave

Paid Time Off

Employees with at least one year of service are entitled to annual leave, which accrues at a rate of 1.5 days of leave per month of employment. Employees living outside of Mauritania accrue annual leave at a rate of three days per month of employment. Additionally, employees that have been employed for 10 years receive an additional day accrued per month. Employees with 15 years of employment receive two additional days that accrue per month. Finally, employees with more than 20 years of employment receive an additional three days of leave that accrue per month.

Public Holidays

8 days.

Sick Days

Sick leave is determined by individual or collective agreement.

Maternity Leave

Female employees are entitled to 14 weeks of fully paid maternity leave. Eight of those weeks must be taken after the birth. Additionally, mothers are granted an additional day of leave per year for each child they have under the age of 14. New mothers are given an hour a day to breastfeed for the first 15 months after childbirth.

Paternity Leave

There is no statutory paternity leave.

Parental Leave

There is no statutory parental leave.

Other Leave

Work-related injury leave: For temporary disability, the employee is entitled to a percentage of their regular salary.

For employees who are deemed to be permanently disabled, a lump sum of 54 months is paid out to the employee.

For employees who are partially disabled, a percentage of the 54 months will be paid out to the employee, depending on the degree to which they are assessed to be disabled.

In addition to this, it is the responsibility of the employer to pay for all medical expenses associated with the injury.

If the injury results in death, a sum totaling 42 months excluding any disability benefit paid before the passing of the employee is paid out to the family.

Termination

Termination Process

An employment contract can terminate at the end of the term (if for a fixed period), by the employer (with or without notice), by the employee, by mutual consent, due to the death of the employee or as a result of force majeure making it impossible to continue the contract. In most instances, employers must provide the employee with the reason for dismissal in writing. If the dismissal requires notice, the notice period starts with the delivery of the written reason for termination. An employment contract can be terminated during the probation (trial) period by either the employer or employee without notice.

Visa

Employment Visa

In Mauritania, long-term visas are valid for one to three years, and they’re eligible for renewal after this initial period. Foreign employees should be aware that they will need to continue to meet visa requirements throughout the duration of their time in the country.