Employer of Record in Mauritania

Expanding your team into Mauritania requires a clear understanding of local employment regulations and operational requirements. While the nation offers a growing talent pool, navigating its legal and administrative landscape can be complex for foreign companies. Establishing a compliant presence is essential for smooth operations and to avoid potential penalties.

When considering hiring employees in Mauritania for 2025, companies typically have a few primary options for structuring their engagement:

• Establishing a local legal entity: This involves setting up a subsidiary or branch office within Mauritania, a process that can be time-consuming and require significant investment in legal, accounting, and administrative resources.
• Utilizing an Employer of Record (EOR): Partnering with an EOR service like Rivermate allows companies to hire employees in Mauritania without establishing their own local entity, with the EOR handling all local employment responsibilities.
• Engaging independent contractors: While offering flexibility, this option requires careful classification to ensure compliance with Mauritanian labor laws and avoid risks associated with misclassification.

How an EOR Works in Mauritania

An Employer of Record acts as the legal employer for your team members in Mauritania, taking on all associated responsibilities while you maintain full control over their day-to-day work. This means the EOR handles the intricate details of local employment, including:

• Payroll processing: Ensuring accurate and timely salary payments in accordance with Mauritanian labor laws and currency.
• Tax compliance: Managing all employer and employee tax withholdings, contributions, and filings with local authorities.
• Benefits administration: Providing statutory benefits, such as social security, and administering any additional benefits you wish to offer.
• HR and legal compliance: Ensuring employment contracts, policies, and termination procedures adhere strictly to Mauritanian labor codes.
• Contract management: Drafting and managing compliant employment contracts for your Mauritanian workforce.

Benefits of Using an EOR in Mauritania

For companies looking to tap into Mauritania's talent pool without the burden of setting up a local entity, an EOR offers several distinct advantages:

• Accelerated market entry: Hire employees quickly, often in a matter of days or weeks, rather than months.
• Reduced legal and compliance risks: Transfer the complexities of Mauritanian labor law, tax regulations, and HR compliance to an expert.
• No local entity requirement: Avoid the significant time, cost, and administrative overhead of establishing and maintaining a legal presence.
• Access to talent: Secure top-tier talent in Mauritania without administrative barriers, focusing solely on your business objectives.
• Cost-effectiveness: Often a more economical solution than setting up and running your own subsidiary, especially for smaller teams or initial market exploration.

Rivermate's transparent pricing model eliminates complexity with a single, competitive monthly fee per employee. Unlike traditional PEO providers, our pricing in Mauritania includes comprehensive HR support, benefits administration, compliance management, and access to our proprietary dashboard for real-time workforce analytics. No hidden costs, no setup fees—just straightforward pricing that scales with your business needs while ensuring full legal compliance in Mauritania.

Employers in Mauritania must contribute to the National Social Security Fund (CNSS), with rates typically around 16-20% for social security and 1-5% for occupational risks, calculated on gross salaries and remitted monthly. They are also required to withhold income tax (Impôt Général sur le Revenu, IGR) from employees' wages based on progressive rates for 2025, ranging from 0% up to 40% for income over MRU 500,000, and remit these amounts monthly.

Employees may benefit from deductions such as social security contributions, family allowances, professional expenses, and pension contributions, which can reduce taxable income. Employers must file monthly payroll returns within 15 days after each month and submit annual summaries in the first quarter of the following year to ensure compliance and avoid penalties.

Foreign workers and companies should consider residency status, double taxation treaties, and potential permanent establishment rules, often requiring professional advice to ensure compliance with Mauritanian tax laws.

Salaries in Mauritania vary by industry, role, and experience, with key sectors such as mining, healthcare, and telecommunications offering monthly ranges from approximately 50,000 MRU to 400,000 MRU. For example, mining engineers earn between 150,000 and 350,000 MRU, while doctors can earn up to 400,000 MRU. Salaries tend to be higher in Nouakchott and for skilled roles, reflecting market demand.

The legal minimum wage in 2025 is 40,000 MRU per month, with employers required to comply to avoid penalties. Compensation packages often include bonuses and allowances such as transportation (5,000–15,000 MRU), housing, Ramadan bonuses (equivalent to one month's salary), performance bonuses (5–20%), family allowances, and overtime pay at 1.5x regular rates. Salaries are typically paid monthly via bank transfer, with increasing use of mobile money.

Salary trends for 2025 are expected to rise moderately due to economic growth, skill shortages, inflation, and increased foreign investment, especially in high-demand sectors like mining and technology. Employers should monitor these trends to remain competitive and ensure compliance with legal and market standards.

Employees in Mauritania are entitled to a minimum of 18 paid annual leave days, accrued at 1.5 days per month of service, with leave timing typically determined by mutual agreement. Unused leave generally should be used within the year, though policies may vary. Public holidays include New Year's Day, Labor Day, Africa Day, Army Day, Independence Day, and Islamic holidays, which are often non-working days with paid leave.

Sick leave requires a medical certificate, with pay often based on a percentage of the salary, depending on service length. Maternity leave lasts approximately 14 weeks, with partial salary paid through social security; paternity and adoption leaves are not legally mandated but may be offered by employers. Other leave types include bereavement, study, and sabbatical leave, with terms varying by employer policies.

Mauritania's employment benefits are primarily governed by the Labor Code, which mandates key entitlements such as a minimum wage, 40-hour workweek, paid annual leave (minimum 30 days), public holidays, sick leave, maternity leave (14 weeks), social security contributions, and end-of-service gratuity. Employers must ensure compliance with these minimum standards, with social security contributions covering pensions, healthcare, and family allowances.

Beyond mandatory benefits, many employers enhance compensation with optional offerings like supplementary health insurance, transportation, housing, meal allowances, professional development, life insurance, and performance bonuses. Health coverage often includes private plans supplementing the basic CNSS services, with employers typically sharing premium costs. Retirement benefits are mainly provided through the CNSS, though some companies offer additional pension schemes.

Benefit packages vary by company size and industry, with larger firms more likely to provide comprehensive perks. For example, large companies often offer extensive health coverage, housing allowances, and structured bonuses, whereas smaller firms may provide basic benefits. Employers should regularly benchmark their offerings to remain competitive and ensure compliance with labor laws to avoid penalties.

Employment agreements in Mauritania are essential for defining employer-employee relationships, ensuring legal compliance, and preventing disputes. They must align with the Labor Code, which sets minimum standards for wages, working conditions, and termination procedures. Employers should seek legal counsel to tailor contracts to specific needs and stay updated with regulations.

Mauritania recognizes two main contract types:

Key points for employers include adhering to legal standards, clearly outlining terms, and understanding the contractual obligations under Mauritanian labor law.

Remote work in Mauritania is emerging, with companies exploring flexible arrangements to boost productivity and attract talent. Currently, there are no specific remote work laws; existing labor regulations apply equally to remote employees, covering employment contracts, working hours, health and safety, social security, and termination procedures.

Key data points:

Flexible options include telecommuting, flextime, compressed workweeks, job sharing, and part-time work, allowing companies to tailor arrangements to employee needs and improve work-life balance.

Employment termination in Mauritania is regulated by the Labor Code, requiring employers to follow strict procedures based on contract type, reason, and employee tenure. Key procedural steps include providing written notice, consulting relevant parties (for economic reasons), maintaining documentation, and settling all dues, including wages, vacation, and severance pay.

Notice periods vary by employee category and length of service, with minimum durations as follows:

Severance pay (indemnité de licenciement) is mandatory for dismissals without just cause, calculated based on years of service and salary:

Employees are protected against wrongful dismissal, with legal recourse available for unfair terminations, potentially leading to reinstatement or compensation. Employers must ensure lawful procedures to mitigate legal risks.

Freelancing in Mauritania is growing, offering flexible workforce options across sectors like IT, creative industries, consulting, education, and construction. Key considerations for employers include understanding legal distinctions: employees are under greater control, depend mainly on one employer, and use company resources, while contractors have multiple clients, provide their own tools, and bear financial risks.

Effective contracts should specify scope, payment, IP rights, confidentiality, and dispute resolution. IP ownership must be clearly assigned, with contracts addressing licensing and moral rights. Contractors handle their own taxes and social security, but companies should verify they have adequate insurance, such as professional liability and workers' compensation.

Foreign nationals must obtain visas and work permits to work legally in Mauritania. The main visa types include Business (up to 90 days, processing in 5-10 days), Work Visa (up to 1 year, 4-6 weeks processing), and Temporary Work Visa (project-specific, 2-4 weeks). Employers need to secure a job offer, apply for the appropriate visa, and then have the employer submit a work permit application to the Ministry of Labor, which involves submitting documents such as passports, educational certificates, employment contracts, medical and police clearance certificates. The work permit process typically takes 4 to 8 weeks and fees vary based on employment duration and type.

Pathways to permanent residency include long-term employment (5-10 years), marriage to a Mauritanian citizen, or significant investment. Dependents (spouse and children) can join via dependent visas, requiring proof of relationship, financial support, and accommodation, with applications submitted through the immigration department. Employers must ensure all foreign employees hold valid documentation and comply with labor laws, while employees are responsible for maintaining valid visas and permits, and adhering to immigration regulations.