Home Employers Emoluments



  1. What are emoluments?
  2. Are all emoluments subject to tax?
  3. Queries as to whether an amount is emoluments?

What are emoluments?


"Emoluments" means any advantage in money or in money’s worth and include:


  1. salary, wages, leave pay, fee, overtime pay, perquisite, allowance, bonus, gratuity, commission or other reward or remuneration in respect of or in relation to the office or employment of an individual AND any fringe benefits;


  2. superannuation, compensation for loss of office, pension (including a pension to a former employee or to the surviving spouse of that employee), retiring allowance, annuity or other reward in respect of or in relation to past employment or loss or reduction of future income of an individual, whether receivable by that individual or by any person who is or has been the spouse or dependent of that individual.



Emoluments also include :


  1. a remuneration to the holder of any office and fees payable to the director of a company,


  2. an allowance under the National Assembly Allowances Act or a pension under the National Assembly (Retiring Allowances) Act,


  3. a remuneration payable to a Mayor, Chairman of a District Council or Chairman of a Village Council under the Local Government Act 1989,


  4. an allowance under the Rodrigues Regional Assembly (Allowances & Privileges) Act, and


  5. an allowance payable to an apprentice.


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Are all emoluments subject to tax?


All emoluments are subject to tax, except those specified in law to be exempt income.


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Queries as to whether an amount is emoluments?


If there is any question or doubt as to whether an amount is or is not emoluments, the matter should be referred in writing to the Director-General setting out all the facts and providing all necessary particulars and documents. On receipt of the letter, the Director-General will endeavour to give a decision in writing as soon as possible. The employer or the employee concerned may make written representations to the Assessment Review Committee if he is not satisfied with the decision. If, pending the determination of the representations, the amount in question is paid to the employee, the employer will have to give effect to the decision of the Director-General.


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