Financial Support to Employers: Payment of Wage Relativity Adjustment

 Click here to apply for financial support for payment of Wage Relativity Adjustment

Following the decision of the Government of the Republic of Mauritius for the payment of a Wage Relativity Adjustment to workers, the Mauritius Revenue Authority (MRA) has been entrusted with the responsibility to put in place a system to provide a financial support to some categories of employers in implementing the Wage Relativity Adjustment.

Eligible employers are required to submit a one-time application so as to benefit from the financial support.

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Eligible Employers

The financial support is applicable to the following categories of employers, in respect of their full-time employees and part-time employees who derived, for the month of January 2024, a basic salary of Rs 20,000 and Rs 10,000 respectively -

• Export Oriented Enterprises (EOEs);

• Small and Medium Enterprises (SMEs)

• Manufacturing Enterprises (MEs) with an annual turnover not exceeding Rs 500 million; and

For the purpose of the financial assistance: -

• A SME is an enterprise whose turnover for the year of assessment 2022-2023 did not exceed Rs 100 million.

• A manufacturing enterprise is a company which derives at least 75 per cent of its gross income from manufacturing activities in Mauritius; but does not include –

  1. a company engaged in the manufacture of alcoholic drinks or cigarettes and other tobacco products; or

  2. a company engaged in carrying on the business of restaurant.

Amount of Monthly Financial Assistance

1. The full amount of the monthly salary relativity adjustment paid by the employer in respect of employees, in full-time and part-time employment, deriving a basic salary of up to Rs 20,000 and Rs 10,000 respectively for the month of January 2024 and employed by -

   1. an Export Oriented Enterprise;

   2. a Small and Medium Enterprises which are incurring losses or whose profits for the year of assessment 2022-2023 would be reduced by more than 50% if payment of the increased National Minimum Wage and Salary Compensation 2024 are factored in; and

   3. a Manufacturing Enterprise which are incurring losses or whose profits for the year of assessment 2022-2023 would be reduced by more than 50% if payment of the increased National Minimum Wage and Salary Compensation 2024 are factored in.

2. An amount equivalent to 50% of the monthly salary relativity adjustment in respect of employees, in full-time and part-time employment, deriving a basic salary of up to Rs 20,000 and Rs 10,000 respectively for the month of January 2024 and employed by -

   1. a Small and Medium Enterprises whose profits for the year of assessment 2022-2023 would be reduced by more than 10% but not exceeding 50%, if payment of the increased National Minimum Wage and Salary Compensation 2024 are factored in;

   2. a Manufacturing Enterprise whose profits for the year of assessment 2022-2023 would be reduced by more than 10% but not exceeding 50%, if payment of the increased National Minimum Wage and Salary Compensation 2024 are factored in.

Where a Manufacturing Enterprise or a SME is also an EOE, the enterprise will benefit from a financial support equivalent to the full amount of monthly salary payable to its full-time employee deriving a basic salary not exceeding Rs 20,000 for the month of January 2024 or in case of a part-time employee who is deriving a basic salary not exceeding Rs 10,000.

Employees taking employment after January 2024

For employees who takes up employment after the beginning of January 2024, the employer will be eligible for the financial support where the monthly basic wage, excluding the Wage Relativity Adjustment, for the month in which the employee takes up employment does not exceed Rs 20,000 for a full-time employee and Rs 10,000 for a part-time employee.

CSG Return

Employers are required to keep a record of the Wage Relativity Adjustment, in respect of each employee, separately in their payroll and insert that amount as a separate item in their monthly CSG return as from the month of July 2024 and onwards.

The format of the CSG return is being amended accordingly for the month of July 2024. CSG is applicable on the basic wage and the monthly wage relativity adjustment.

Where an employer has already submitted a CSG return without inserting the Wage Relativity Adjustment, the employer is required to submit an amended CSG return and the Wage Relativity Adjustment Allowance paid to the employee for that month.

Eligibility Criteria to benefit from the Financial Support:

1. The enterprise should be registered as an employer.

2. The enterprise has to submit the Social Contribution returns in respect of all its employees and pay the amount declared on the return by the due date;

3. Income Tax return for the year of assessment 2022-2023 should be submitted where the enterprise is an SME or a manufacturing enterprise.

Mode of Application

The employers wishing to benefit from this financial assistance are required to apply to the MRA through the following link:

 Click here to apply for financial support for payment of Wage Relativity Adjustment

The employers are required to submit the application for financial assistance only ONCE.

To submit the application, employers are required to use their Employer Registration Number (ERN) as user ID and the password allocated by the MRA.

Refund by MRA

After appropriate verifications of the application, the MRA will carry out the necessary internal checks. Thereafter, MRA will credit the approved amount to the bank account provided by the employer in its application.

General information before making an application:

• Employers are recommended to use a recent version of Google Chrome or Mozilla Firefox as browser to file the application.

• Kindly note that it is the employer’s responsibility to make a correct and complete application.

• Please ensure that you provide the name of the declarant, email address and telephone number as they will be used by MRA to communicate with you.

• On successful submission of the application an acknowledgement message will be displayed on your screen followed by a confirmation email on the email address provided.

Support services

Eligible employers who are not able to apply are requested to send an email on This email address is being protected from spambots. You need JavaScript enabled to view it.

MRA Help Desk service on 207 6000 is also available during office hours from 08 45 to 16 30 on working days to assist employers.

Prime à L’Emploi: July 2024 to June 2025

Following measures announced in budget 2024-2025, the "Prime à L’Emploi Scheme" has been extended with the objective to bring women and persons with disabilities in employment. Under the scheme, Government will provide a monthly "Prime à L’Emploi" of up to Rs. 15,000 for full time employees and up to Rs 7,500 for part time employees for the first two years of employment. Qualifying employees should take employment between 01 July 2024 and 30 June 2025.

The MRA has been entrusted with the responsibility to pay the Prime à L’Emploi.

 Click Here - Application to join the new “Prime a L’Emploi Scheme : 2024 - 2025"

The following conditions prevail for a qualifying employee:

1. Employee should be a female person; or

2. A person with disabilities registered under the Training and Employment of Disabled Persons Act.

The above qualifying employee should also be –

1. a citizen of Mauritius and is resident in Mauritius;

2. employed on a full-time basis by an eligible employer;

3. employed on a part-time basis by an eligible employer and works for a minimum of 20 hours in a week;

4. above the age of 18 years and under the age of 62 years on the date of being employed by the eligible employer;

5. not in employment for a period of at least three months prior to the date of being employed by the eligible employer;

6. deriving a basic wage or salary that does not exceed 50,000 rupees in a month; and

7. an individual who is not undergoing training or a household employee.

The following employers are eligible for the scheme:

An employer established in Mauritius and includes a company, a societe, an association, a trust, a foundation, a co-operative, a charitable institution approved by the Director-General or registered under the Registration of Associations Act, charitable trust or charitable foundation, a religious body and an individual who is an employer.

The following employers are not eligible for the scheme:

• A Ministry, a Government department, a local authority, a statutory body or the Rodrigues Regional Assembly; a public enterprise; a person employing only household employees; and such category of employer as may be prescribed;

NB: Public Enterprise refers to an institution which is either Government-owned or Government-controlled, and which is entirely or majority-owned or otherwise controlled by the Government or by any other public institution.

Employers are required to maintain the employment of a qualifying employee for a period of at least three years.

Application to join the scheme:

1. An eligible employer should apply electronically to the Director-General for an approval with respect to its qualifying employee within 15 days from the date the employee takes up employment.

2. Where the applicable conditions are met, approval is given by the MRA instantly on the website.

3. On successful submission of the application to join the scheme, an acknowledgement message will be displayed on the screen together with the NIDs of approved qualifying employees.

4. The application to join the scheme, in respect of an employee, is made only once.

5. Where an employee’s employment is terminated by the employer, new application made by the employer is allowed after 3 months following the month in which the employment of an employee is terminated.

Monthly application for payment of the “Prime à L’Emploi”:

1. Employers are required to submit, with respect to a month, a monthly application electronically to the Director-General and provide the details of the approved qualifying employees who were employed under the scheme during that month.

2. Monthly application for payment, with respect to a month, is required to be made within 3 months from the end of that month.

3. Employers are required to be compliant with their obligations under the Social Contribution and Social Benefits Act 2021, the National Savings Fund Act, the Human Resource Development Act and Part VIII of the Workers’ Rights Act 2019.

Method of application:

To submit an application, employers are required to use their Employer Registration Number (ERN) as user ID and the password allocated by the MRA.

Application for monthly payment of the “Prime à L’Emploi”

 Click Here - Application for monthly payment of the “Prime à L’Emploi”

Refund of Allowance by Employer

1. Where an employer has benefited from an allowance for a particular month and fails to pay the basic wage or salary of the qualifying employee for that month, the employer shall not be entitled to any allowance for any subsequent month and shall be liable to refund the allowance for that month to the Director-General.

2. Where an employer has benefited from an allowance in excess of the amount to which he is entitled or has provided false, incorrect, incomplete or inaccurate information, the Director-General may recover the excess amount or allowance, in the same manner as income tax is recoverable under Part IVC of the Mauritius Revenue Authority Act.

3. Where the Director-General determines that a qualifying employee in respect of whom an allowance has been paid has not worked for the employer to whom the allowance has been paid, the employer shall be liable to refund the total allowance that has been paid in respect of that qualifying employee.

4. Where the employer terminates the employment of a qualifying employee before the end of the period of 3 years, he shall be liable to refund the total allowance that has been paid to him, in respect of that qualifying employee.

General information before making an application:

• Employers are recommended to use a recent version of Google Chrome or Mozilla Firefox as browser to file the application.

• Kindly note that it is the employer's responsibility to make a correct and complete application.

• Please ensure that you provide the name of the declarant, email address and telephone number as they will be used by MRA to communicate with you.

Support services

Eligible employers who are not able to submit an application are requested to send an email on This email address is being protected from spambots. You need JavaScript enabled to view it..

MRA Help Desk service on 207 6000 is also available during office hours from 08 45 to16 30 on working days to assist employers.

Free Monthly Mobile Data Package For Youth Aged 18 To 25 Years

As announced in the Budget Speech 2024/2025, to support young Mauritian citizens, the Government of the Republic of Mauritius will provide a free monthly mobile data package for all citizens aged 18 to 25 years.

The MRA has been entrusted with the responsibility to provide a digital platform to allow eligible youth to submit an application electronically in order to benefit from the Free Monthly Mobile Data package.

• Communiqué : Free Monthly Mobile Data Package for Youths Aged 18 to 25 Years (31.08.24)

• Video : Free monthly mobile data package for youth aged 18 to 25 years

  Click here to submit an application for the Free Monthly Mobile Data Package

On submission of the application, the applicant will receive an acknowledgement. Thereafter, the Telephone Service Provider (TSP) will access the system to download a list of applications received with respect to their specific subscribers. After carrying out the necessary verifications, the TSP will activate the free monthly mobile data package on the applicable mobile phone number provided the subscriber is eligible to the free monthly mobile data package.

Eligibility for Free Monthly Mobile Data Package

To benefit from the free mobile data package with respect to a month, the youth should be:

• a citizen of Mauritius;

• a resident in Mauritius; and

• of at least 18 years of age and up to a maximum of 25 years of age in the month for which the free mobile data package is to be provided.

Method of application

An eligible youth is required to submit a one-time application using his National Identity Card Number and his mobile phone number in respect of which the free monthly mobile data package is to be provided.

On providing the required information, a one-time password (OTP) will be sent on the mobile phone number provided and the OTP will have to be entered in order to proceed with the application.

Pre-requisite (please read this section carefully before submitting your application)

An eligible youth must ensure that he has the following at hand:

1. National Identification Card (NIC); and

2. Mobile phone number held in own name in which the free monthly mobile data package will be provided.

Additional Information

1. Where after free data activation, a subscriber wishes –

   • to cancel the free data package; or

   • change the mobile phone number on which the free monthly mobile data package is already being provided,

   he is required to contact the Telephone Service Provider and cancel the free monthly mobile data package.

2. Where a subscriber has cancelled his free monthly mobile data package in a month, the Telephone Service Provider will inform the MRA accordingly and thereafter the subscriber will be able to submit a fresh application on the MRA website.

   The fresh application will be activated as from the following month provided the subscriber is eligible for the free monthly mobile data package.

3. A person is eligible for the Free Monthly Mobile Data package with respect to only one mobile phone number.

General information before making an application:

• Eligible youth is recommended to use a recent version of Google Chrome or Mozilla Firefox as browser to file the application.

• Kindly note that it is the responsibility of the eligible youth to make a correct and complete application.

Support services

Eligible youth who are not able to submit an application are requested to send an email on This email address is being protected from spambots. You need JavaScript enabled to view it..

MRA Help Desk service on 207 6000 is also available during office hours from 08 45 to 16 30 on working days to assist applicants.

Pregnancy Care Allowance : one-off payment Rs 3,000

As announced in the Budget 2024/2025, a one-off Pregnancy Care Allowance of Rs 3,000 will be paid by the Government of the Republic of Mauritius to encourage expecting mothers to systematically follow the required medical checkups during their pregnancy. The allowance is payable after the completion of the 6^th medical checkup by the expecting mothers.

The MRA has been entrusted with the responsibility to pay the allowance.

In order to benefit from the allowance, the expecting mothers should submit an application electronically to the MRA.

• Communiqué : Pregnancy Care Allowance (03.07.24)

• Video : Pregnancy Care Allowance - Une allocation unique de soins prénatals de Rs. 3,000

 Click here to submit an application for for the one-off Pregnancy Care Allowance

Eligibility

To benefit from the allowance, an eligible woman should be:

1. a citizen of Mauritius;

2. a resident in Mauritius in accordance with section 73(1)(a) of the Income Tax Act; and

3. has completed the 6^th medical checkup during the period 07 June 2024 to 30 June 2025

Method of application

To enable the MRA to effect payment of the Pregnancy Care Allowance, an eligible woman is requested to submit a one-time application and provide the bank account held by her in her name or held jointly with her spouse, mother, father, legal guardian or any other person.

On providing the required information, a one-time password (OTP) will be sent on the mobile phone number provided and the OTP will have to be entered in order to proceed with the application.

The eligible woman is also required to insert the date of the 6^th medical checkup completed and the expected date of delivery.

No application will be entertained after 31 December 2025.

Pre-requisite (please read this section carefully before submitting your application)

An eligible woman must ensure that she has the following at hand:

1. Her National Identification Card (NIC);

2. Her mobile phone; and

3. Bank account details held by her in her name or held jointly with her spouse, mother, father, legal guardian or any other person.

Additional Information

1. After verifications by the MRA, the Pregnancy Care Allowance will be paid to an eligible woman directly in a bank account held by her in her name or held jointly with her spouse, mother, father or legal guardian.

2. An eligible woman is required to keep for a period of 1 year, medical certificates or public health institutions’ appointment cards attesting the dates on which each of the 6 medical checkups with respect to the pregnancy have been carried out.

3. Where an eligible woman makes a false declaration to unduly benefit from the one-off allowance, she shall commit an offence and shall, on conviction, be liable to a fine not exceeding 50,000 rupees and to imprisonment for a term not exceeding 2 years.

General information before making an application:

• Eligible woman is recommended to use a recent version of Google Chrome or Mozilla Firefox as browser to file the application.

• Kindly note that it is the responsibility of the eligible woman to make a correct and complete application.

• Please ensure that you provide the name of the declarant, email address and telephone number as they will be used by MRA to communicate with you.

Support services

Eligible woman who are not able to submit an application are requested to send an email on This email address is being protected from spambots. You need JavaScript enabled to view it..

MRA Help Desk service on 207 6000 is also available during office hours from 08 45 to 16 30 on working days to assist applicants.