More information about average salaries in Maldives can be found here.
There is no employer payroll taxes in Maldives.
More information on income tax can be found here.
The minimum wage is in the Government sector for Maldives MVR 3,100 monthly in the government sector. There is no minimum wage in the private sector
The payroll cycle followed is monthly.
13th month salary
Employees are entitled to a bonus of one-third of his monthly salary for the Ramadan and this is to be paid before the beginning of Ramadan.
The working hours are usually limited to a 48 hrs week over a 6 days work week with a day’s off per week.
If an employee is working overtime on a normal weekday, he is entitled to an remuneration at 1.25 times the normal hourly wage rate. In case of working on a friday or a public holiday, the employee is entitled to an hourly remuneration of 1.5 times the normal hourly rate.
The list of public holidays in Maldives can be found here.
All employees who have worked for a minimum of one year in the same organisation are entitled to a paid annual leave of 30 days.
Employees are entitled up to 30 days of paid sick leave.The employer is obliged to grant two or more consecutive days of sick leave if the employee is successful to produce a medical certificate issued by a medical practitioner specifying the nature and period of the illness.
Female employees are entitled to 60 days of paid leaves in the event of giving birth to a child. The paid leave starts not before 30 days from the estimated date of giving birth. Incase of ill health of the mother or the baby and this being certified by a medical practitioner, an employee is further entitled to additional 28 days of leave. The payment of this additional leave period is upon the discretion of the employer.
A male employee is entitled to 3 days of paid leave for the birth of his child which can start from the day of the delivery of the child
The employer can terminate the employment contract either by giving a notice or making a payment in lieu of notice. The employee can also terminate the contract by giving a notice to the employer.
The employee may only be dismissed after giving a written notice. In the event of an employee’s work ethic being deemed unacceptable, the employee may be dismissed without a notice period.
Incase the contract is silent about the notice period, the following is followed:
An employee working for less than one year in the same organisation is eligible to receive a severance package of one month’s notice or payment in lieu of the same. Whereas if an employee is working in the same organisation for 1 - 4 years, he is eligible to receive a three month notice period or payment in lieu of the same.
The employment agreement can specify no more than 3 months of probation period as the .
6% - Goods and services
12% - Supply of Tourism Goods and Services