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2.2 Withholding of social security

Commentary

2.2.2 National Savings Fund (NSF) | Mauritius

Mauritius

The NSF is governed by the National Savings Funds Act 1995. The object of the fund is to provide for the payment of a lump-sum to every employee on their retirement or in case of death. On retirement, expiry of their contract of employment or work permit, or termination of their employment, a foreign employee will be entitled to claim the lump-sum accumulated in their NSF account.

Under the Act, an employee is defined as any person aged 18 and above but below retirement age who works or has worked

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