Mauritius 13th Month End of Year Bonus Calculator
Compute your statutory end-of-year gratuity bonus in Mauritius: calculate pro-rata service months, statutory 75% & 25% installment dates, and MRA Rs 50,000 tax-free exemption in Mauritian Rupee (MUR).
⚡ Standard Bonus Scenarios
Remuneration & Employment Period
MUR / Gratuity BaseBasic salary payable for December (or last month worked).
1/12th of annual allowances is added.
Statutory Disbursement Timetable
By law, 75% is payable at least 5 working days before Christmas; remaining 25% on or before the last working day of December.
Fiscal Tax Treatment (MRA Rules)
⚖️ Statutory Comparative Breakdown & Legal Framework
| Statutory Component | Regulatory Framework | Standard Basis / Rate | Computed Amount |
|---|---|---|---|
| Full Year Statutory 13th-Month Bonus | End of Year Gratuity Act 2001 | 1/12th of total earnings in current year | MUR 0.00 |
| First Statutory Tranche (75%) | Payable on or before 17 December | 75% of statutory bonus entitlement | MUR 0.00 |
| Final Balance Tranche (25%) | Payable on or before 31 December | 25% final settlement installment | MUR 0.00 |
| Total Statutory Year-End Gratuity | MUR 0.00 | ||
Mauritius End of Year Gratuity Act 2001 Legal Safeguards
1. Universal Coverage
Entitlement applies equally to standard permanent staff, fixed-term workers, part-time employees, and seasonal agricultural/hotel personnel across all corporate sectors in Mauritius.
2. 8-Month Resignation Rule
An employee who voluntarily resigns after serving at least 8 continuous months in the calendar year is legally protected and entitled to receive their pro-rata 13th month bonus upon departure.
3. MRA PAYE Exemption
The statutory Rs 50,000 threshold operates as a direct deduction from bonus earnings, shielding low and mid-income employees from sudden tax bracket spikes during the holiday season.
Engr. Muhammad Shahzad
Verified Employment & Systems EngineerPrincipal systems engineer and Mauritian labor law architect. Creator of payroll automation models for the End of Year Gratuity Act 2001, pro-rata bonus distributions, and Mauritius Revenue Authority (MRA) PAYE bonus exemptions.