The Mauritius Ministry of Finance has published Government Notice No. 214 of 2020, which contains the Contribution Sociale Genéralisée Regulations 2020.The regulations establish the terms, rates, return/payment requirements, etc. for the new Contribution Sociale Généralisée (CSG) that was introduced by the Finance (Miscellaneous Provisions) Act 2020. The CSG replaces the prior National Pension Fund with effect from 1 September 2020. With respect to rates, the regulations provide that: a participant, other than a public sector employee, that earns remuneration not exceeding MUR 50,000 per month must pay CSG at a rate of 1.5% of the remuneration, while the employer must...