Employer in Mauritania

Mauritania’s formal employer framework is based mainly on Labour Code Law 2004-017, as amended by Laws 2009, 2022-025 and 2024-048. The latest consolidated text should be checked because Law 2024-048 changed rules on working time, rest periods, women’s and children’s work and mediation. The SMIG, meaning the guaranteed interprofessional minimum wage, is currently governed by Decree 2026-064; its amount and the applicable wage base should be verified against the newest official text. An employer may be an employeur, chef d’entreprise or chef d’établissement, including a natural person or legal entity. The employer decides how the business is organised, assigns duties and work equipment according to the contract and the worker’s qualifications, and may hire or reduce staff for economic reasons subject to non-discrimination and applicable priority rights. A separate employer register should be kept for each establishment, covering workers, contracts, working time, wages, leave and inspection records. Every intended employment must be reported in advance to the Inspection du travail et de la sécurité sociale, regardless of the number of workers. Opening, closing, relocating or changing the use of an establishment also creates reporting duties. An internal workplace regulation, or règlement intérieur, is required once an establishment has more than 20 employees. The employer files it with the tribunal du travail within three months after opening the establishment or reaching the threshold. Employment contracts, wage payments, leave, social-security registration and workplace rules need to remain consistent with the Labour Code, collective agreements and the internal regulation. The Caisse Nationale de Sécurité Sociale (CNSS) covers social-security contributions. The research basis identifies a contribution of 13% for the employer and 1% for the employee. Private-sector health coverage through the Caisse Nationale d’Assurance Maladie (CNAM) is listed at 5% for the employer and 4% for the employee. The Office National de la Médecine du Travail (ONMT) is financed through a 2% employer charge on the wage bill. The wage base, ceilings and filing rules should be checked for the relevant regime. Employers with fewer than 20 employees generally declare and pay CNSS quarterly, while employers with at least 20 employees generally report and pay monthly. ONMT declarations are generally due within the first 15 days of each quarter. The labour market is formally open to hiring without a state employment monopoly, but private placement services are regulated and require authorisation. A foreign worker generally needs a work permit under Decree 2022-022. The probation period is generally limited to six months, with official guidance allowing up to twelve months for certain foreign-resident cases and cadres. Non-agricultural working time had an older baseline of 40 hours per week and eight hours per day, while agricultural work was subject to a 2,400-hour annual limit; the amended 2024 rules and the applicable sector provisions control the current position. Maternity leave lasts 14 weeks, including at least eight weeks after childbirth, with a possible three-week medical extension. Dismissal during maternity leave is prohibited under the stated rule. Dangerous child work is restricted by a specific list, and age and night-work rules depend on the sector and the worker’s age. The employer may manage work and apply discipline within the limits of the Labour Code, collective agreements and the règlement intérieur. Recognised sanctions include an avertissement, blâme, suspension of up to eight days and dismissal according to the seriousness of the conduct. Disciplinary action generally has to be pursued within one month after the employer learns of the relevant facts. The employer remains civilly liable to third parties for damage caused by employees or by the supervision of property. A delegation of authority is effective only when the delegate expressly accepts it and receives real legal and material means to perform the delegated duties. Workplace health and safety duties include accident and occupational-disease prevention, medical monitoring and cooperation with labour inspectors. A comité d’hygiène et de sécurité (CHS) is required in each establishment with at least 50 employees. Industrial, agricultural and commercial companies need an occupational medical service; the ONMT framework uses an internal service from 750 permanent employees and an inter-company service below that level. Employers report affiliation to the ONMT even when the workforce is not permanent, using three signed copies, and report changes within eight days. Examination time counts as working time or is paid, and the employer bears transport and examination costs. Inspectors may enter without prior notice during the day or night, question staff, inspect registers and take samples. The 2026 national workplace-safety materials list employer sanctions of MRU 5,000 to 20,000 and 15 days to one month of imprisonment, or one of those sanctions, with higher fines for repeat offences; the final legal position should be checked against Law 2024-048 and the applicable implementing text. Worker representation begins with elected délégués du personnel in establishments with more than 10 employees. Their mandate lasts two years. The number of representatives rises with the workforce, from one titular representative and one alternate for 11 to 25 employees to larger panels at higher thresholds. Dismissing a delegate requires prior authorisation from the Inspection du travail, and protection continues for six months after a new election. A comité consultatif d’entreprise is required above 250 employees; it is advisory, receives 15 paid hours per month for its work and receives information about the employer’s follow-up. The Conseil national du dialogue social brings together government, employers and workers. The Union Nationale du Patronat Mauritanien (UNPM) represents employer interests in social dialogue, conflict processes and business support. An individual labour dispute normally begins with a written conciliation request to the labour inspector or controller. The summons should be issued within one day, with the hearing set at least eight days later. Collective disputes follow conciliation, mediation and, where applicable, arbitration. Mediation may last up to 120 days after receipt of the record showing that conciliation failed. A strike remains subject to the statutory procedure, while a lock-out is generally prohibited except where the law provides an exception. Economic restructuring follows a separate process. The employer submits the economic dismissal project and a written communication or view from the délégués du personnel to the Inspection du travail. The bons offices process can examine alternatives such as reduced working time, partial unemployment or rotating unemployment. Workers dismissed for economic reasons generally receive a one-year priority for re-employment, followed by a possible further year involving a professional test or training placement. Subcontracting creates additional compliance duties. A sous-entrepreneur should have commercial or craft registration, tax registration and CNSS registration. The principal company reports the subcontracting arrangement to the Inspection du travail and CNSS before work begins, stating its subject, location, duration, identity and registration, CNSS and tax numbers. An irregular arrangement may be treated as tâcheronnat and create liability and employment-duty risks. In practice, formal employer rules are highly relevant to registered companies in sectors such as mining, construction, fishing, industry, trade and public contracting, while many work relationships remain informal or operate through family businesses, unregistered small businesses, cooperatives or social-and-solidarity-economy arrangements.