Definitive Guide to Hiring in Mauritania

Hiring in Mauritania

Hiring employees compliantly in Mauritania means doing it yourself or using an Employer of Record like Global Expansion. You should be careful using independent contractor agreements in Mauritania so that you don’t run afoul of employment laws. To hire an employee compliantly and offer them mandatory benefits and compliant agreements, you can:

(a) Establish your own new legal entity, banking, accounting and payroll service in Mauritania; or

(b) use an Employer of Record like Global Expansion who can handle all of the details for you.

Labor Laws in Mauritania

Employee Probation Period

• Probationary period cannot exceed 6 month

Annual Leave in Mauritania

• Every worker, having or not his/her habitual residence in Mauritania, acquires the right to paid annual leave after 12 months of effective service.
• The worker is entitled to 1.5 day of leave per month of effective service.
• Thus, employees receive 18 days of paid annual leave

Holidays in Mauritania

Workers are entitled to paid holidays during Festival (public and religious) holidays. These include memorial holidays and religious holidays (Christian origin).

Here is the full list of public holidays in Mauritania:

Maternity Leave Mauritania

• In virtue of the pregnancy, every woman is entitled to maternity leave for the period of 14 consecutive week, of which 8 weeks shall be taken after the birth.
• The duration of 8 weeks after the birth is irreducible no matter when the birth takes place.

Paternity Leave Mauritania

• There is no statutory paternity leave

Sick Leave in Mauritania

• No statutory sick leave

Working Hours in Mauritania

• The legal working time cannot exceed 40 hours per week, nor 8 hours per day.

Overtime in Mauritania

• Overtime is paid at a premium of 150% of the hourly pay rate.

Termination of Employment in Mauritania

• Contracts of employment of unspecified duration may be terminated at any time at the will of either party.
• Such terminations shall be subject to the condition that prior notice is given by the party taking the initiative of terminating the contract.
• Notification of termination shall be made in writing to the other party and shall set out the reason for the termination.
• The duration of the notice period varies depending on the seniority of the employee.
• In practice, it means that a senior employee is entitled to a long notice period.
• It should be noted that an employee who is dismissed for gross misconduct is not entitled to either notice payment or severance payment.
• Fixed-term contracts cannot be terminated prior to their expiry except in the case of gross misconduct, force majeure, or by the written consent of both parties.
• In case of gross misconduct, a notice period is not required.
• In case of unfair dismissal, an employee is entitled to receive compensation.

Notice Period in Mauritania

• Notification of termination shall be made in writing to the other party and shall set out the reason for the termination.
• The duration of the notice period varies depending on the seniority of the employee.
• In practice, it means that a senior employee is entitled to a long notice period.

Severance in Mauritania

• There is no statutory requirement
• Severance pay in Mauritania is typically decided by collective or individual agreements.

Mauritania Salary and Wages

13th / 14th Month Salary in Mauritania

• No
• There is no statutory requirement to pay the 13th or the 14th month salary.
• Employees may agree on bonuses with their employers.

• Social security contributions are withheld monthly by employers and are computed on the basis of gross salary paid up to MRU 7,000.
• Rates of social security contributions are 1% for employees and 15% for employers.
• Social security benefits concern sickness, maternity, retirement, disability, or invalidity as follows:
• Industrial health: 2%
• Industrial injury: 5%
• Retirement plans: 5%
• Family allowances: 4%
• The withheld amounts must be pay to the Social Security Administration quarterly (by the 15th day of April, July, October, and January).

Immigration Mauritania

• Foreign nationals who intend to travel to Mauritania have a variety of different visas to choose from based on the purpose of their visit.
• The common visa categories include:
  • Tourist visas
  • Business visas
  • Work visas
• Any employees who will be relocating to Mauritania from another country will need to obtain a work visa before starting in their new position.
• Foreign nationals intending to work in Mauritania for over 60 days must obtain a Work Permit, the validity of which depends on the contract length, but generally the A license is valid for two years and the B license is valid for four years.
• However, in current practice, only a six months’ license is issued.

Value Added Tax (VAT) in Mauritania

• Subject to certain exclusions, most commercial operations are subject to a 16% VAT.
• Petroleum products are subject to VAT at a 20% rate.
• Telephony is subject to VAT at an 18% rate.
• Exportation of goods and services is subject to VAT at a 0% rate.
• A 14% special tax on financial activities (mainly banking, money transfers, and change operations) is applicable instead of VAT.

Mandatory Benefits in Mauritania

• These are mandatory benefits as postulated by law
• These include probationary period, annual leave, public holidays, sick leave, maternity leave, overtime pay, notice period, and severance pay
• Mandatory benefits also include social security benefits.

Payroll Accrual in Mauritania

Country Accruals Additional Information

Description

67-039 of February 3th 1967 Act, as amended by 72-145 of July 18 1972 Act and Order 87-296 of November 24 1967, established a Social Security Regime in the Islamic Republic of Mauritania to provide social security for the service of: family benefits (family benefits branch) benefits for accidents at work and professional diseases event (professional risks branch) old-age, invalidity, and death pensions (pensions branch), and any other social security benefits that may be established at a later stage for employed persons.

Social security contributions are withheld monthly by employers and are computed on the basis of gross salary paid up to MRU 7,000. Rates of social security contributions are 1% for employees and 15% for employers.

Social security benefits concern sickness, maternity, retirement, disability, or invalidity as follows: Industrial health: 2% Industrial injury: 5% Retirement plans: 5% Family allowances: 4% The withheld amounts must be pay to the Social Security Administration quarterly (by the 15th day of April, July, October, and January).

Payroll Accruals Additional Information

Accrued Benefits in Mauritania

Why use Global Expansion to hire in Mauritania

Establishing a branch office or subsidiary in Mauritania can be time-consuming, expensive and complex. With such a robust labor market in place, one must pay great attention to detail when structuring employment because Mauritania labor laws are complex.

The company also has a responsibility to comply with specific employment practices dictated by Mauritania law to maintain its good standing as an equal opportunity employer.

Global Expansion makes it easy for you to expand into Mauritania. We'll help you hire your candidate of choice, handle HR matters and payroll, and ensure that you comply with local laws without the burden of setting up a foreign branch office or subsidiary. In addition, you'll have complete control and direction over your employees.

We enable you to stay in control of everything. Our Mauritania Global Professional Employer Organization (PEO) and Employer of Record (EOR) solution provides you with peace of mind to focus on running your company and the security to enter new markets.