Financial Assistance to Employers: Payment of Salary Compensation 2025

Application for financial assistance for payment of Salary Compensation

 Click here to apply for financial assistance for payment of Salary Compensation 2025

• Communique (03.03.25)

The public is hereby informed that Government of Republic of Mauritius has, as from January 2025, determined the salary compensation as follows –

1. Rs 610 per month for a full-time worker who earns a monthly basic wage or salary of up to 50,000 rupees; and

2. 3.7 per cent of the monthly basic wage or salary, rounded up to the next rupee but not exceeding 610 rupees per month for a part-time worker, who earns a monthly basic wage or salary of up to 50,000 rupees.

The Government of the Republic of Mauritius has also decided to provide financial assistance, for the months of January 2025 to June 2025, to different categories of employers in regards to its full-time employees deriving a monthly basic wage or salary not exceeding Rs 50,000.

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 deriving a monthly basic wage or salary not exceeding Rs 50,000:

1. Export Oriented Enterprises (EOEs);

2. Small and Medium Enterprises (SMEs) whose turnover for the year of assessment 2023/2024 did not exceed Rs. 100 million;

3. Charitable Institutions;

4. Non-Government Organizations (NGOs) registered with the National Social Inclusion Foundation;

5. Registered Religious bodies;

6. Trade Unions; and

7. Enterprises, whose turnover for the year of assessment 2023/2024 did not exceed Rs 750 million and operating in the following sectors:

   • Business Processing Outsourcing (BPO);

   • Security or Cleaning Services, and

   • Construction Industry.

For the purpose of the financial assistance, SME is an enterprise whose turnover for the year of assessment 2023-2024 did not exceed Rs 100 million.

Eligible employees

Eligible employees are:

• Employees employed on a full-time basis by an eligible employer and whose monthly basic wage or salary does not exceed Rs 50,000.

• No allowance is payable in respect of an eligible employee employed by a Charitable Institutions, Religious Bodies, Trade Unions and Non-Government Organizations (NGOs) registered with the National Social Inclusion Foundation where funding has been received for that employee by the National Social Inclusion Foundation.

Amount of Monthly Financial Assistance

The monthly financial assistance for each full-time employee earning a basic salary not exceeding Rs 50,000 are as follows :

1. Rs 610 where the eligible employee is employed by:

   • Trade Union

   • Registered Charitable Institutions and Religious Bodies;

   • Trade Union; and

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

   • provided no funding has been received in respect of that employee from the National Social Inclusion Foundation.

2. For SME, EOE and enterprises having a turnover not above Rs 750 million and operating in Business Process Outsourcing, Security, Cleaning Services or Construction Sectors –

   1. Rs 610 monthly where the employer has incurred losses or whose profits for the year of assessment 2023-2024 would be reduced by more than 50 per cent after factoring in increased National Minimum Wage of January 2024, Salary Compensation 2024, Special Allowance 2024 and Salary Compensation 2025 (net of financial assistance) on the profits of the employer.

   2. Rs 305 per employee where the employer profits for the year of assessment 2023-2024 would be reduced by more than 10 per cent but not exceeding 50 per after factoring in increased National Minimum Wage of January 2024, Salary Compensation 2024, Special Allowance 2024 and Salary Compensation 2025 (net of financial assistance) on the profits of the employer.

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 2025 to each eligible employee in the month it is due;

3. 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;

4. The entity should have submitted its Income Tax return for the year of assessment 2023-2024 where the entity is an EOE, SME or an enterprise having a turnover not above Rs 750 million and operating in Business Process Outsourcing, Security, Cleaning Services or Construction Sectors.

An enterprise having started operations on or after 01 July 2023

1. Where an enterprise has started operations on or after 01 July 2023 and up to 31 December 2023,and where the income tax return for the year of assessment 2023-2024 is not applicable, the enterprise is required to provide the following information –

   1. Turnover during the period of operation;

   2. Accounting profit during the period of operations;

   3. Additional cost incurred for the month of January 2024 following the increase in the National Minimum Wage for employees that were in employment for the month of December 2023;

   4. Additional cost incurred for the month of January 2024 following the increase in the Salary Compensation for employees that were in employment for the month of December 2023; and

   5. Additional cost to be incurred following the payment for Special Allowance payable for the year 2024

   6. Additional cost to be incurred following the payment for salary compensation 2025

2. Where an enterprise has started operations after 31 December 2023,and where the income tax return for the year of assessment 2023-2024 is not applicable, the enterprise is required to provide the following information –

   1. Turnover during the period of operation;

   2. Accounting profit during the period of operations;

   3. Additional cost to be incurred following the payment for Special Allowance payable for the year 2024; and

   4. Additional cost to be incurred following the payment for salary compensation 2025

3. Where an enterprise has started operation after 01 July 2023 and has already submitted an application for Special Allowance 2024, the enterprise is required to provide information in regards to additional cost to be incurred following the payment for salary compensation 2025

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 assistance for payment of Salary Compensation 2025

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 June 2025.

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.

Equal Chance Allowance

As announced in the Budget Speech 2024/2025, with a view to support the most vulnerable and reduce inequalities, a monthly Equal Chance Allowance of Rs 2,000 will be paid for the period July 2024 to June 2025 to households earning a monthly income not exceeding Rs 20,000. 

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

Communique: Equal Chance Allowance (16.09.24)

In order to benefit from the Equal Chance Allowance, an eligible household should apply electronically to the MRA.

Click here to submit an application for the Equal Chance Allowance

Eligibility Criteria for Equal Chance Allowance

Eligible Beneficiaries

To benefit from the Equal Chance Allowance:

1. only one adult member of the household should submit an application; and

2. the monthly household earnings should be less than Rs 20,000.

Household

A household means a group of persons living under the same roof who are either connected through blood, marriage or legal ties; and includes a dependent spouse, at least one dependent child or a bedridden next of kin.

Household Earnings

“Household earnings” means the combined monthly income of each member of the household.

“Income” includes –

1. emoluments;

2. net income from business, trade or profession;

3. monetary social aid or benefit;

4. pension; or

5. allowance including any allowance paid under Social Contribution and Social Benefits Act.

Beneficiaries who are not eligible

Households with a monthly household earning exceeding Rs 20,000, are not eligible for this Allowance.

Method of application

Only one adult member of an eligible household is requested to submit a one-time application and is required to use his NID and his mobile phone number.

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)

The adult member of the eligible household must ensure that he has the following at hand:

1. His National Identification Card (NIC);

2. NIC of other members of the household;

3. His Mobile phone; and

4. His Bank account details either held solely in his name or held jointly with another person.

 Additional Information

1. The Equal Chance Allowance will be paid as from the month of July 2024 to June 2025.

2. No application will be entertained after 31 December 2025.

3. Where an application is made, in a month, by an eligible applicant, the MRA shall pay the Equal Chance Allowance for the 11 consecutive months immediately preceding that month, provided that the Equal Chance Allowance is not paid for any month prior to the month of July 2024.

4. Where a beneficiary is found to be not eligible for the Allowance in a month in respect of which he has already been paid, the MRA may issue a claim to the individual to recover the amount paid. The individual will be required to pay the amount to the MRA within 28 days of the claim.

5. The Director-General may, not later than one year after payment of the Equal Chance allowance, request any information or document from an adult member of a household to ascertain the correctness of the information.

6. If false declaration is made to the MRA to unduly benefit from the Equal Chance Allowance or refuses to give information or gives false information, he shall commit an offence and shall, on conviction, be liable to a fine not exceeding Rs 50,000 and to imprisonment for a term not exceeding 2 years.

7. The Director-General shall make payment of the Equal Chance allowance payable on the basis of the information provided on the application and any other information available to him.

8. If false declaration is made or any erroneous payment has been effected by the MRA, excess amount of allowance may be recoup automatically from future payment or recovered if applicant is no longer eligible.

General information before making an application:

• Applicant 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 applicant 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

Applicants 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.

Special Allowance 2024

 Click here to apply for Special Allowance 2024

 Click here to submit Special Allowance 2024 Return 

• Communique

  • Financial Support to Employers : Payment of Special Allowance 2024 (12.02.25)

  • Financial Support to Enterprise : Special Allowance 2024 Return (16.01.25)

  • Financial Support to Enterprise : Payment of Special Allowance 2024 (24.12.24)

• Press Release

  • Financial Assistance to Employers : Special Allowance 2024 (21.03.25)

  • Financial Assistance to Employers : Payment of Special Allowance 2024 (18.02.25)

• Video : Special allowance 2024 (14ème mois)

Following the enactment of the Special Allowance Act 2024, every employee who has been in the continuous employment of an employer for the whole or part of the year 2024 shall be entitled to the payment of a Special Allowance.

The Mauritius Revenue Authority (MRA) has been entrusted with the responsibility to put in place a system to provide financial support for the payment of Special Allowance 2024 to eligible employers facing financial difficulties.

Eligible employers are required to submit:

1. a one-time application by providing the bank account details in which the financial support will be credited; and

2. a Special Allowance 2024 return on or before the end of the month following that in which the allowance is paid to eligible employees.

Eligible Employers

The financial support is applicable to the following categories in respect of their full-time employees drawing a monthly basic wage or salary not exceeding Rs 50,000:

• Export Oriented Enterprises (EOEs);

• Small and Medium Enterprises (SMEs) with an annual turnover not exceeding Rs 100 million for the Year of Assessment 2023-2024;

• An enterprise having started operations on or after 01 July 2023 and is either an Export Oriented Enterprise or an enterprise whose annual turnover is not likely to exceed Rs 100 million.

• Charitable Institutions;

• Non-Government Organizations (NGOs) registered with the National Social Inclusion Foundation;

• Registered Religious bodies;

• Trade Unions; and

• Enterprises, whose turnover for the Year of Assessment 2023/2024 do not exceed Rs 750 million and who are operating in the following sectors:

  • Business Processing Outsourcing (BPO);

  • Security or Cleaning Services, and

  • Construction Industry.

Eligible employees

Eligible employees are:

• Employees employed on a full-time basis by an eligible employer and whose basic wage or salary for the month of December 2024 does not exceed Rs 50,000; or

• Where an employee is not in employment in December 2024 and was employed on a full-time basis by an eligible employer and whose basic wage or salary in the last month of employment did not exceed Rs 50,000.

• No allowance is payable in respect of an eligible employee employed by a Charitable Institutions and Non-Government Organizations (NGOs) registered with the National Social Inclusion Foundation where the special allowance for that employee is funded by the Ministry of Social Integration, Social Security and National Solidarity of the National Social Inclusion Foundation.

Amount of Monthly Financial Support

1. An allowance equivalent to the Special Allowance will be payable for eligible employees to eligible employers where for the year of assessment 2023/2024, the employer incurred an accounting loss or if its accounting profit would be reduced by more than 50% while factoring in

   1. the increase in National Minimum Wage and Salary Compensation payable as from January 2024;

   2. the Special Allowance payable for the year 2024; and

   3. the financial support payable to the employer under section 150EB of the Income Tax Act 1995, which would be added to that accounting profit.

2. An allowance equivalent to 50% of the Special Allowance will be payable for eligible employees to eligible employers where for the year of assessment 2023/2024, the accounting profit of the employer would be reduced by more than 10% but less than 50% while factoring in

   1. the increase in National Minimum Wage and Salary Compensation payable as from January 2024;

   2. the Special Allowance payable for the year 2024; and

   3. the financial assistance payable to the employer under section 150EB of the Income Tax Act 1995, which would be added to that accounting profit.

 Eligibility Criteria to benefit from the Financial Support:

1. The enterprise should be registered as an employer.

2. The enterprise has to submit the Special Allowance 2024 return in respect of all its eligible employees; and

3. Income Tax return for the year of assessment 2023-2024 should be submitted.

An enterprise having started operations on or after 01 July 2023

1. Where an enterprise has started operations on or after 01 July 2023 and up to 31 December 2023, and where the income tax return for the year of assessment 2023-2024 is not applicable, the enterprise is required to provide the following information –

   1. Turnover during the period of operation;

   2. Accounting profit during the period of operations;

   3. Additional cost incurred for the month of January 2024 following the increase in the National Minimum Wage for employees that were in employment for the month of December 2023;

   4. Additional cost incurred for the month of January 2024 following the increase in the Salary Compensation for employees that were in employment for the month of December 2023; and

   5. Additional cost to be incurred following the payment for Special Allowance payable for the year 2024

2. Where an enterprise has started operations after 31 December 2023, and where the income tax return for the year of assessment 2023-2024 is not applicable, the enterprise is required to provide the following information –

   1. Turnover during the period of operation;

   2. Accounting profit during the period of operations; and

   3. Additional cost to be incurred following the payment for Special Allowance payable for the year 2024

Mode of Application and subsequent 'Special Allowance' 2024 Return

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

    

    Click here to apply for Special Allowance 2024

    

   The employers are required to apply for financial support 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.

2. After paying the special allowance to their employees in accordance with the applicable legislative provisions, employers are required to submit a “special allowance 2024” return to the MRA by the end of the month following that in which the payment is made and giving the details of the special allowance paid to each employee.

 Click here to apply for Special Allowance 2024 Return

After processing the return submitted, MRA will make the payments to the employers by crediting the bank accounts provided in their application.

Where the payment of the special allowance is made in monthly instalments, employers are required to submit the special allowance 2024 return for each of the months in which the allowance is paid.

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.

Financial Assistance

• Financial Assistance to Employers : Payment of Salary Compensation 2025

• Special Allowance 2024

• Free Monthly Mobile Data Package for youth aged 18 to 25 Years

• Financial Support to Employers : Payment of Wage Relativity Adjustment

• Equal Chance Allowance

• CSG School Allowance

• Pregnancy Care Allowance

• Maternity Allowance

• CSG Child Allowance

• CSG Income Allowance : July 2024 to June 2025

• Housing Loan Relief Scheme

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

• Independence Allowance

• Payment of Subsidy on Scheduled breads to Bakeries

Prime à L'Emploi

• 2024 - 2025

• 2023 - 2024