Financial Assistance to Employers: Payment of National Minimum Wage and Salary Compensation 2024

Application for financial assistance for payment of Salary Compensation

The public is hereby informed that Government of Republic of Mauritius has, as from January 2024, raised the National Minimum Wage (NMW) payable to full-time employees to Rs 16,500 monthly, inclusive of salary compensation 2024. In addition, the salary compensation for the year 2024 has been determined at 10% of basic salary, with a minimum of Rs 1,500 and a maximum of Rs 2,000.

• Communiqué (26.04.24)

• Communiqué (26.01.24)

The Government of the Republic of Mauritius has also decided to provide financial assistance, for the months of January 2024 to December 2024, to different categories of employers to support them to maintain their productive capacity. The Mauritius Revenue Authority (MRA) had been entrusted with the responsibility to provide the financial assistance. Eligible employers are required to submit a one-time application so as to benefit from the financial assistance.

Eligible Employers

The financial assistance is applicable to the following categories of employers, in respect of their full-time employees:

• Export Oriented Enterprises (EOEs);

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

• Small and Medium Enterprises (SMEs); 

• Registered Charitable Institutions and Religious Bodies.

• An Enterprises whose annual turnover does not exceed Rs 750 million and operating in the following sectors -

  • Business Process Outsourcing (BPO);

  • Security / Cleaning Services; and

  • Construction Industry

• Trade Union

• Non-Governmental Organisations (NGOs) registered with the National Social Inclusion Foundation

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 –

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

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

Manufacturing Enterprises and SMEs would be eligible to the financial assistance where the enterprise has incurred a loss or where its profits for the year of assessment 2022/2023 would be reduced by more than 50% or by more than 10%, as applicable, if the payment of the increased National Minimum Wage and Salary Compensation 2024 are factored in.

Where an EOE is also a ME or SME or a ME who is also a SME, the financial support that is more favourable to the enterprise shall be applicable.

Amount of Monthly Financial Assistance

A . For the period January 2024 to December 2024 

The monthly financial assistance including the end of year bonus for each full-time employee earning NMW and an amount equivalent to salary compensation 2024 to all full-time employees deriving a monthly basic wage not exceeding Rs 50,000 are as follows :

1. Rs 2,000 in respect of each full-time employee earning the National Minimum Wage and an amount equivalent to the Salary Compensation 2024 provided the monthly basic wage does not exceed Rs 50,000 and employed by:

   1. an Export Oriented Enterprise; or

   2. a Manufacturing Enterprise whose annual turnover did not exceed Rs 100 million and either incurring a loss or whose profit would be reduced by more than 50%.

2. Rs 1,000 in respect of each full-time employee earning the National Minimum Wage and an amount equivalent to the Salary Compensation 2024 provided the monthly basic wage does not exceed Rs 50,000 and employed by –

   1. a Manufacturing Enterprise whose annual turnover exceeded Rs 100 million but did not exceed Rs 500 million and either incurring a loss or whose profit would be reduced by more than 50%;

   2. a Small and Medium Enterprises whose turnover for the year of assessment 2022/2023 did not exceed Rs 100 million and either incurring a loss or whose profit would be reduced by more than 50%;

   3. a Registered Charitable Institution or Religious Body; and

   4. Trade Union.

3. Rs 1,000 in respect of each full-time employee earning the National Minimum Wage and an amount equivalent to 50% of the Salary Compensation 2024 provided the monthly basic wage does not exceed Rs 50,000, employed by a Manufacturing Enterprise whose annual turnover did not exceed Rs 100 million and whose profit would be reduced by more than 10% but not exceeding 50%; and

4. Rs 500 in respect of each full-time employee earning the National Minimum Wage and an amount equivalent to 50% of the Salary Compensation 2024 provided the monthly basic wage does not exceed Rs 50,000, employed by –

   1. a Manufacturing Enterprise whose annual turnover is between Rs 100 million and Rs 500 million and whose profit would be reduced by more than 10% but not exceeding 50%;

   2. a Small and Medium Enterprises whose annual turnover did not exceed Rs 100 million and either incurring a loss or whose profit would be reduced by more than 10% but not exceeding 50%.

   3. a BPO whose turnover for the year of assessment 2022/2023 exceeded Rs 100 million but did not exceed Rs 750 million and either incurring a loss or whose profit would be reduced by more than 50%;

5. Rs 250 in respect of each full-time employee earning the National Minimum Wage and an amount equivalent to 25% of the Salary Compensation 2024 provided the monthly basic wage does not exceed Rs 50,000, employed by a BPO whose turnover for the year of assessment 2022/2023 exceeded Rs 100 million but did not exceed Rs 750 million and whose profit would be reduced by more than 10% but not exceeding 50%;

B: For the period January 2024 to June 2024

The monthly financial assistance for the months of January 2024 to June 2024 for each full-time employee earning NMW and an amount equivalent to salary compensation 2024 to all full-time employees deriving a monthly basic wage not exceeding Rs 50,000 are as follows:

1. Rs 500 in respect of each full-time employee earning the National Minimum Wage and an amount equivalent to 50%, of the Salary Compensation 2024 provided the monthly basic wage does not exceed Rs 50,000, employed by:

   1. Security/Cleaning Service whose turnover for the year of assessment 2022/2023 exceeded Rs 100 million but did not exceed Rs 750 million and either incurring a loss or whose profit would be reduced by more than 50%, and

   2. Construction Sector whose turnover for the year of assessment 2022/2023 exceeded Rs 100 million but did not exceed Rs 750 million and either incurring a loss or whose profit would be reduced by more than 50%;

2. Rs 250 in respect of each full-time employee earning the National Minimum Wage and an amount equivalent to 25% of the Salary Compensation 2024 provided the monthly basic wage does not exceed Rs 50,000, employed by:

   1. Security/Cleaning Service whose turnover for the year of assessment 2022/2023 exceeded Rs 100 million but did not exceed Rs 750 million and whose profit would be reduced by more than 10% but not exceeding 50%; and

   2. Construction Sector whose turnover for the year of assessment 2022/2023 exceeded Rs 100 million but did not exceed Rs 750 million and whose profit would be reduced by more than 10% but not exceeding 50%;

Export-Oriented Textile and Apparel Enterprises

An additional financial assistance is being provided to EOEs operating in the textile and apparel industries that were being negatively impacted by a significant increase in the cost of production for the period April 2024 to June 2024 as follows -

1. Rs 1,500 in respect of each of the full-time employees of these enterprises drawing the National Minimum Wage; and

2. Rs 1,000 for payment of the 2023 Salary Compensation in respect of each of the full-time employees of these enterprises drawing the National Minimum Wage.

Eligibility Criteria to benefit from the assistance:

1. The entity should be registered as an employer.

2. The entity has to pay the statutory salary compensation for the year 2024 to each employee in the month it is due;

3. The entity should pay at least the National Minimum Wage to all its full-time employees;

4. The entity has to submit the Social Contribution and Monthly Portable Retirement Gratuity Fund (PRGF) returns in respect of all its employees and pay the amount declared on the return by the due date;

5. The entity should have submitted its Income Tax return for the year of assessment 2022-2023.

An entity will not be able to submit an application if the above conditions are not met.

Mode of Application

The employers are required to submit the application for financial assistance only ONCE and same will be considered to cover the three months preceding the month in which application has been made up to the month of December 2024.

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 employer’s bank account.

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 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 employers.