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Hiring in Mauritania

Mauritania, officially known as the Islamic Republic of Mauritania, is a country in Northwest Africa. Nouakchott is the capital and the largest city of Mauritania. Mauritania is rich in natural resources such as petroleum and iron ore. However, it is still a low income country. The economy is mostly based on agriculture, livestock and fishing. Mauritania’s main trading partners are UAE, China, Spain, France and Japan. Global PEO or Employer of Record (EOR) play a pivotal role in providing companies with services related to hiring employees, and ensuring compliance with Mauritania’s legal and tax regulations. Employment regulations are covered by the Labor Code. Labor Code stipulates that employees are entitled to 18 days of annual leave. Residents are taxed on their worldwide income. Non-residents are taxed on their Mauritanian-source income. Global PEO’s or Employer of Record (EOR) facilitate companies by ensuring compliance with Mauritania’s Labor Code and tax laws.

statutory labor requirements

Probation Period

  • Probationary period cannot exceed 1 month

Annual Leave

  • 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

Public Holidays

  1. New Year's Day (1st January)
  2. Labor Day (1st May)
  3. Eid al-Fitr
  4. Africa Day (25th May)
  5. Eid al-Adha
  6. Islamic New Year
  7. Prophet's Birthday
  8. Independence Day (28th November)

Maternity Leave

  • 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

  • There is no statutory paternity leave

Sick Leave

  • Employees receive 5 fully paid days of sick leave

Work Hours

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

Overtime

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

Notice Period

  • 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

  • Severance pay is dependent on the length of service and is often equivalent to the pay of 5 working days

13th / 14th Month Pay

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

 income tax

  • Mauritanian tax residents are taxable on their worldwide income. 
  • However, foreign income will not be taxable in Mauritania if the taxpayer can prove that such income has been taxed in another country.
  • Non-residents are only taxed on their Mauritanian-source income.
  • The following are the progressive tax rates for employment income and pensions.

Taxable remuneration (MRU)

Tax rate (%)

From 6,000 to 9,000

15%

Between 9,000 and 21,000

25%

Exceeding 21,000

40%

deductible expenses

  • The GTC doesn’t provide employment expenses that are not subject to tax. 
  • The gross salary is taxed without professional expenses.

 immigration

  • 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.

Type of Visa/Permit

Documentation

Validity

Eligibility

Tourist Visa

  • Valid passport
  • Completed application form
  • Passport size photographs
  • Travel itinerary 
  • Yellow fever vaccination

3 months

  • Foreigners who wish to visit Mauritania for tourist purposes must obtain a tourist visa

Business Visa

  • Valid passport
  • Completed application form
  • Passport size photographs
  • Travel itinerary
  • Invitation letter
  • Yellow fever vaccination 

3 months

  • Foreigners who wish to enter Mauritania for business purposes must obtain a business visa

Work Permit

  • A passport that is valid for at least six months
  • Four recent passport photos
  • Two completed and signed visa application forms
  • A business cover letter from the applicant’s employer
  • A certificate of vaccination against yellow fever
  • Proof of accommodations in Mauritania
  • A flight itinerary or copy of airline tickets
  • Payment of the visa fee

6 months/ 2 years/

 

4 years

  • Foreign nationals intending to work in Mauritania for over 60 days must obtain a Work Permit

value added tax

  • 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.

VAT

Higher Rate

20%

Higher Rate

18%

Standard Rate

16%

Reduced Rate

14%

Zero Rate

0%

 withholding tax

Certain payments to domestic companies and individuals and non-resident companies/investors are subject to WHT at the following rates (the tax is a final tax for non-residents (corporates and individuals) and the rate may be reduced under an applicable tax treaty)

Payment

Residents

Non-residents

Dividends

10%

10%

Interest

10%

10%

Royalties

0%

3%

Director Fees

-

0%

Technical Service Fees

25%

15%

  termination

  • 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.

statutory benefits

  • 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
  • Statutory benefits also include social security benefits

Statutory Benefits

Probationary Period

Annual Leave

Public Holidays

Maternity Leave

Sick Leave

Overtime Pay

Notice Period

Severance Pay

Social Security Benefits

 payments and invoicing

  • The fiscal year is the calendar year.
  • WHTs are due by the 15th day of the month following the withholding month.
  • Individuals subject to personal business income tax based on actual revenues should file the tax form by 31 March of the year following the end of the fiscal year.
  • They should pay the tax due in in the following three instalments:
    • 40% by 31 March.
    • 30% by 30 June.
    • The balance by 30 September.
  • Individuals subject to the lump-sum personal business income tax regime will be required to declare and pay the tax due by 31 March of the year following the end of the fiscal year.

ease of doing business

  • The ease of doing business index is an index created by Simeon Djankov, an economist at the Central and Eastern Europe sector of the World Bank Group.
  • Higher rankings (a low numerical value) indicate better, usually simpler, regulations for businesses and stronger protections of property rights.
  • According to the World Bank Mauritania ranked 152nd in the World in 2019 in terms of ease of doing business.

employee accruals

   
Christmas Bonus%

0%

Christmas Bonus Over Vacations %

0%

Severance per Year %

Employees are entitled to severance pay that equals 15 days of pay after one year of service (4.28% of annual salary)

Vacations % Employees are entitled to 18 days of annual leave (4.94% of annual salary)
Notice %

Employees are entitled to 15 days of notice after one year of service (4.28% of annual salary)

Christmas Bonus Over Notifications% 0%
Vacations Plus% 0%
Total percentage of Salary (yearly) The total employment accruals as a percentage of salary per anum are equal to 13.5%

 employer accruals

Additional information (Country Accruals)

   
Industrial health 2.00%
Industrial Injury 5.00%
Retirement plans 5.00%
Family allowances 4.00%
Maternity 12 weeks
Vacations 6.03%
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).
 

Employer Accruals Additional information

    Employment Accruals
Annual Leave The worker is entitled to 1.5 day of leave per month of effective service. Thus, employees receive 18 days of paid annual leave This equals 4.9% (18/365 days) of annual income
Maternity Leave In virtue of the pregnancy, every woman is entitled to maternity leave for the period of 14 consecutive weeks, of which 8 weeks shall be taken after the birth. This equals 26.9% (14/52 weeks) of annual income
Sick Leave Employees receive 5 fully paid days of sick leave This equals 1.36% (5/365 days) of annual income
Overtime Overtime is paid at a premium of 150% of the hourly pay rate. Depends on the number of overtime hours worked
Severance Severance pay is dependent on the length of service and is often equivalent to the pay of 5 working days This equals 1.36% (5/365 days) of annual income
Social Security 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
This equals 15% of annual income

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