Statement by employers regarding Special Allowance for their respective eligible employees

Click here to file your statement for Special Allowance

  1. The National minimum wage payable to a full time employee for the calendar year ending 31 December 2023 is as follows:

    1. For an employee of a Non-Export Enterprise - Rs 11,575

    2. For an employee of an Export Enterprise – Rs 10,875

  2. MRA is responsible for the payment of the special allowance payable under the Additional Remuneration and Other Allowances Act as a supplement to  the National minimum wage. The special allowance payable to a full time employee is summarized below:

    2.1. For the months of from July 2023 to December 2023

    1. A maximum amount of Rs 1,425 to both a Mauritian employee and a migrant employee of a non-export enterprise to top up his monthly guaranteed income to Rs 13,000.

    2. A maximum amount of Rs 2,125 and an additional amount of Rs 140, being part of salary compensation for the period from July 2023 to December 2023, to a Mauritian employee of an export enterprise to top up his monthly guaranteed income to Rs 13,000.

    3. A maximum amount of Rs 2,125 to a migrant employee of an export enterpriseto top up his monthly guaranteed income to Rs 13,000.

    4. Rs 140 being part payment of the salary compensation for the period from July 2023 to December 2023 to a Mauritian employee who is employed on a full time basis in an export enterprise and drawing a monthly basic wage or salary above Rs 10,735 (amount payable by the employer which excludes Rs 140) but not exceeding Rs 51,635 (amount payable by the employer which excludes Rs 140) per month.

    2.2. For the months from January 2023 to June 2023

    1. A maximum amount of Rs 500 to a Mauritian employee of a non-export enterprise to top up his monthly guaranteed income to Rs 12,075.

    2. A maximum of Rs 1,200 and an additional amount of Rs 140, being part of salary compensation for the period from January 2023 to June 2023, to a Mauritian employee of an export enterpriseto top up his monthly guaranteed income to Rs 12,075.

    3. A maximum of Rs 860 to a migrant employeeof an export enterprise, who was in employment as at 31 December 2019, to top up his monthly guaranteed income to Rs 11,735.

    4. Rs 140 being part payment of salary compensation for the period from January 2023 to June 2023 to a Mauritian employee who is employed on a full time basis in an export enterprise and drawing a monthly basic wage or salary above Rs 10,735 (amount payable by the employer which excludes Rs 140) but not exceeding Rs 51,635 (amount payable by the employer which excludes Rs 140) per month.

    To enable MRA to process the payment of the special allowance and/or the salary compensation to the eligible employees, the MRA is requesting the following:

    1. Employers in the export enterprise should submit a statement for special allowance for all the employees on a monthly basis.

    2. All other employers should submit the statement only in respect of new employees who were employed during the month.

    The following details should be provided in respect of the employees:

    1. Employee ID: (NID for Mauritian Citizen, NCID issued by Passport and Immigration Office for employees who are non-citizen of Mauritius)

    2. Full name of employees

    3. Employment type – whether employees are working on a full time or part time basis.

    4. Bank details of respective employees

    5. Monthly Basic Salary (including adjustment for the Rs 140 as per paragraph 2.1 (d.) or 2.2 (d.) above but before deduction of any amount for absences or for any other reason).

    Note: Where bank details of an employee have already been provided once in a Statement for Special Allowance, the employer is not required to provide the bank details of that employee again in any subsequent statements.

  3. Prerequisites

    Before you start, ensure that you have your User ID (ERN), your password, the above details in respect of your employees, and the CSV file ready in case that option has been chosen.

    Employers should ensure that the NID of their employees are properly inserted in the return. Where the employee is not a Mauritian citizen, the ID issued by the Passport and Immigration Office (NCID) should be inserted. Employers should also ensure that the names of the employees are inserted exactly as they are shown on the National ID/NCID card of the employee.

  4. CSV File Format

    Click on the links below to obtain the new specifications and templates (as from July 2024 to June 2025):

    Click on the links below to obtain the new specifications and templates:

  5. Guidelines for e-Filing

    Click here to file your statement for Special Allowance

  6. e-Filing Service Centre

    e-Filing Service Centres – Click here to file statement for Special Allowance on behalf of a taxpayer

  7. General Information : Where a new employee takes up employment

    An employer should submit electronically to the Director General, the details as per paragraph (3), before the end of the month in which the employee has joined.

     

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