Employer of Record in Mauritanie

How an Employer of Record works in Mauritania

An Employer of Record (EOR) is a business that hires employees on behalf of other companies.

It is typically utilised by overseas business owners who want to hire in a foreign country where they don’t have a legal business entity.

An EOR allows you to hire employees in Mauritania without the cost and stress of setting up your own entity.

It also handles several key administrative aspects of hiring in Mauritania, including onboarding, payroll, employee benefits, and contract terminations.

This allows you to focus on managing your employees without needing to understand each and every nuance of Mauritanian employment law.

Mauritania labor market: At a glance

The hiring market
Greatest hiring activity:	Nouakchott.
Hiring timelines:	The onboarding process can be completed in 48 hours for local employees or between 4-6 weeks for expats.
In-demand sectors:	Oil, Gas, Mining, Logistics.
Sectors with skills shortages:	Education.5

The salary market
Employer tax contributions:	Employers make tax contributions based on a percentage of each employee’s salary. CNSS (Social Security): 13% (capped at MRU15,000) CNSS (Medical): 2% (capped at MRU15,000) CNAM (Health Insurance): 5%
Monthly minimum wage:	The hourly minimum wage in Mauritania is MRU28.846, which equals around MRU5,000 per month, based on a 40-hour workweek.1
Average gross annual salary:	MRU238,900.2
Personal income tax rates:	Mauritania has a progressive income tax system with brackets ranging from 15% to 40%.3

What will it cost to hire in Mauritania

Salary requirements

The hourly minimum wage in Mauritania increased to MRU28.846 in April 2026, which equals around MRU5,000 per month or MRU60,000 per year, based on a 40-hour workweek.

For agricultural work, the minimum wage is MRU25 per hour.1

Employer contributions

Statutory tax contributions in Mauritania are split into two categories: Caisse Nationale de Sécurité Sociale (CNSS) and Caisse Nationale d'Assurance Maladie (CNAA).

CNSS payments cover social security (13% of an employee’s wages) and occupational medical services (2%). Both of these are capped at MRU15,000 per month.

The CNAA payment equals 5% of an employee’s wages, with no cap.

Statutory benefits

Employees are entitled to one-and-a-half days of paid annual leave for every month of service given to their employer. That equals 18 days per year. However, this can only be claimed after the first year of service.

After each five years of service, they get an additional two days. Employees aged under 18 must receive at least 24 days of paid annual leave per year.11

Female employees must be given at least 14 weeks of paid maternity leave, including at least eight weeks after their child is born. They can extend this leave by three weeks if they suffer an illness or injury as a result of childbirth. The CNSS covers employee wages during maternity leave.11

There are several other common benefits in Mauritania despite them not being legally enforced. These include transportation allowances, phone allowance, and paternity leave for male employees.

An EOR with strong knowledge of the local employment market can help you offer a competitive benefits package to attract and retain the best staff in Mauritania.

Employment Cost Calculator

Use our Employment Cost Calculator to estimate the cost of hiring employees in Mauritania.

What it’s really like hiring in Mauritania

Market condition	What an employer needs to know
Talent availability	Mauritania has a relatively young workforce, with most skilled, ambitious workers being located in the big cities.
Top-paying sectors	Oil, Gas, Mining, Logistics.
Skills shortages	Education.5
Key employer challenge	Labor laws can differ depending on several factors, including an employee’s job title and their tenure at the company. It’s not always easy for employers to keep up with the various nuances.

Despite being one of Africa’s largest countries, Mauritania only has a population of 5.5 million people.

The median age of the population is just 17.5 years in 2026,6 but that has had no meaningful impact on the economy or the employment market.

Arabic is the official language, although French is commonly spoken too.

The onboarding process for local employees can be completed in around 48 hours, while it typically takes 4-6 weeks to ready foreign workers for a job in Mauritania.

Hiring expats in Mauritania requires companies to follow the 50/50 rule

The onboarding process for hiring expats in Mauritania is simple enough. Additional documents are needed, including a work permit and visa, but that can be handled easily enough by an experienced EOR.

The main stumbling block for businesses hiring expats in Mauritania is the strict quota and equality rules. Our experts told us that businesses must hire one local worker for every expat hired, and the 50% limit on expats must never be exceeded.

When hiring employees using an EOR, it is the proportion of expats employed by that EOR that matters in this case.

On top of that, local workers and expats must be paid equal salaries when working in similar roles.

Compliance risks that employers must know about in Mauritania

Overtime rules differ depending on the industry in Mauritania

The default working day in Mauritania is eight hours, while the workweek is 40 hours, although there are exceptions for certain industries. The weekly limit for the agricultural industry is 48 hours, for example.

Hours worked beyond the statutory limits must be paid at an overtime rate, and the Mauritanian Labor Code has established statutory minimums.

The employee must earn at least:

• 115% of their regular hourly wage during the 41st to the 49th hour;
• 140% of their regular hourly wage during the 49th to the 54th hour;
• 150% of their regular hourly wage during the 54th hour onwards;
• 150% of their regular hourly wage for hours worked on designated rest days or public holidays;
• 150% of their regular hourly wage during nighttime hours (22:00 - 05:00);
• 200% of their regular hourly wage for nighttime hours worked on designated rest days or public holidays;

An employee must receive at least one weekly rest day away from the workplace. In some sectors, Friday is the default rest day, meaning employees will work on the weekend. In other industries, the default rest day is Sunday.

With that said, a five-day working week from Monday to Friday is also incredibly normal in Mauritania.

Adding additional sick pay rights to employee contracts

Statutory paid sick leave is limited in Mauritania.

Its Labor Code states that an employee’s contract will be suspended when they are absent from work due to a serious or disabling non-occupational illness or accident. During this time, they are still entitled to 50% of their contractual benefits.

Any additional compensation for sick employees will depend on the terms included in an employee’s contract.

While it may be tempting not to exceed the minimum legal protections, many Mauritanian businesses do offer additional levels of financial protection for employees in the case of illness.

If you want to compete to hire and retain the best employees, it’s worth adding paid sick leave as a bonus alongside other statutory benefits.

Rules for terminating contracts in Mauritania

The rules for terminating contracts in Mauritania differ depending on the employee’s role and tenure at the company.

In general, all employee dismissals require written notice that includes a valid reason for contract termination.

The amount of notice required depends on the “category” of employee as illustrated below:

• Manual laborers (Category 1 or 2): 15 days’ notice
• Workers and employees (Category 3 and up): One month’s notice
• Supervisors, technicians, and equivalent: One month’s notice
• Engineers, Executives, and Equivalent: Three months’ notice

The employee’s category and the required notice will be included in their contract. The employee must give the same amount of notice if they wish to resign.

Some cases of gross misconduct may justify dismissal without written notice, subject to the applicable legal requirements.

Severance pay will typically be due to all employees who have served their employer for over a year. The amount of severance due depends on their tenure at the company.

• For each of their first five years at the company, they will earn 7.5 times their regular daily wage (or 25% of their monthly wage).
• For each of years 6-10 at the company, they will earn 9 times their regular daily wage (or 30% of their monthly wage).
• For each year beyond their tenth at the company, they will earn 10.5 times their regular daily wage (or 35% of their monthly wage)

If an employee is dismissed for gross misconduct, they may not be entitled to any severance pay.

If dismissed within their probation period, employees will not be entitled to written notice of their dismissal or severance pay.

Dismissal without legitimate grounds or proper written notice may entitle the employee to compensation awarded by the local courts.

Benefits of hiring employees through an EOR in Mauritania

Creating your own legal entity in Mauritania is a lengthy, stressful and expensive process.

An EOR gives you a simpler and faster path to hiring employees in Mauritania and building this new arm of your business.

At Rivermate, we help employers by:

• providing a local business entity in Mauritania.
• handling all administrative aspects of running a Mauritanian business, including payroll, taxes, benefits, and terminations.
• ensuring they remain compliant with all aspects of Mauritanian employment and labor laws.

This allows you to focus all your efforts on what you do best: managing your staff and growing your business.

Ready to hire in Mauritania?

Hiring in Mauritania involves more than discovering the best person for the job. From managing payroll, taxes and benefits to ensuring full compliance with local employment law, Rivermate handles all the administration so you can hire with confidence.

Talk to a Mauritania Hiring Expert

Sources:
1. https://www.fonctionpublique.gov.mr/sites/default/files/2026-06/D%C3%A9cret%20n%C2%B0%202026-064%20%3B%20du%2023%20avril%202026%3B%20fixant%20%20%28SMIG%29.pdf
2. https://www.lloydsbanktrade.com/en/market-potential/mauritania/work-conditions
3. https://taxsummaries.pwc.com/mauritania/individual/taxes-on-personal-income
4. https://www.fonctionpublique.gov.mr/fr/node/47
5. https://www.ecofinagency.com/news-services/2408-58276-mauritania-to-recruit-3-852-education-workers-amid-weak-school-results
6. https://www.worldeconomics.com/Demographics/Median-Age/Mauritania.aspx
7. https://www.youngpioneertours.com/currency-of-mauritania/
8. https://fonctionpublique.gov.mr/ar/node/649
9. https://illizeo.com/global-absence-management/mauritani

10. https://www.globalexpansion.com/countrypedia/mauritania#leave
11. https://fonctionpublique.gov.mr/sites/default/files/2023-10/Loi%20N%C2%B0%202004-017%20portant%20code%20du%20travail.pdf
12. https://www.fonctionpublique.gov.mr/sites/default/files/2023-10/Convention%20Collective%20G%C3%A9n%C3%A9rale%20du%20Travail.pdf

13. https://eplex.ilo.org/fr/node/73258/?code=MRT&yr=2025

14. https://www.officeholidays.com/countries/mauritania/2027