MRA e-Invoicing System

Payment of Subsidy on Scheduled breads to Bakeries

Application for monthly payment of Subsidy on Scheduled breads to Bakeries

 Click Here - Application for monthly payment of subsidy on Scheduled breads

The Government has decided to grant an additional subsidy to bakeries producing scheduled breads in order to compensate for the increase in cost of production and maintain the current prices of scheduled breads.

The financial incentive is effective as from 01 October 2022. The Mauritius Revenue Authority (MRA) has been entrusted the responsibility to effect payment of the subsidy on a monthly basis on scheduled breads.

The subsidy applicable for each type of scheduled breads is as follows:

To benefit from the subsidy, bakeries are required to submit electronically, a monthly return by the end of the following month for which an application is being made. The MRA will process the return and make payment directly in the bank account of the bakery.

Method of application

1. Bakeries having one place of business

   Bakeries having one place of business are required to log in in with same password as used for the filing of Corporate or Income Tax returns to access the system developed by the MRA and submit a monthly return on the MRA website www.mra.mu.

   In case you do not have the required password, you may retrieve the password from MRA website on:

   • For Corporate - Click here to retrieve password

   • For Individual - Click here to retrieve password

2. Bakeries having more than one place of business

   Passwords have been issued by post to all bakeries having more than one place of business. Applicants are required to submit a monthly return for each of the business premises. After selecting the location in the electronic filing, applicants should insert the password pertaining to that location.

   All applicants are required to provide the following details in the monthly return:

   • The bank account details of the bakery in which the subsidy will be credited; and

   • Total number of each type of scheduled breads produced in the month.

3. No subsidy shall be payable in respect of a month where the application is made 3 months after the end of that month.

Bank Account Details

The bank account details provided by the bakery in the return for the month of October 2022 will be used to prefill subsequent returns and will not be editable. Where there is a change in the bank account, bakeries are required to contact the MRA on 207 6000 (Extension 2168) or send an email to This email address is being protected from spambots. You need JavaScript enabled to view it..

Refund of subsidy

Applicants are requested to keep proper books and records in respect to all business transactions. You are also informed that bakeries may be subject to audit to ascertain the correctness of the information declared in the monthly return.

Applicants claiming subsidy in excess of their entitlement will be required to refund any excess payment.

General information before making an application:

• Applicants 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 responsibility of the bakery to make a correct and complete application.

• Please ensure that you provide the name, email address and telephone number of the declarant 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.

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

Application for financial assistance for payment of Salary Compensation

 Click here to apply for financial assistance for payment of National Minimum Wage and 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 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 National Minimum Wage and Salary Compensation

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.

Prime À L’Emploi : July 2022 to June 2023

• Communiqué (06.09.22)

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

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

The Finance (Miscellaneous Provisions) Act 2022 introduced a new scheme  known as “Prime à L’Emploi Scheme” with the objective of bringing young Mauritians and women into the labour force. Under that scheme, government will provide a monthly Prime à l’Emploi of up to Rs 15,000 for the first year of employment of 10,000 youths aged between 18 and 35 years and women aged up to 50 years.  

The employer will have the possibility to recruit the employees during the period starting from 01 July 2022 to 30 June 2023. The monthly allowance is payable for the month in which the employee starts employment and for  the next 11 consecutive months.

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

The allowance is payable to eligible employers in respect of the first 10,000 eligible employees.

The following persons are eligible for the scheme as employees:

1. An individual who is a Mauritian citizen and is resident in Mauritius;

2. An individual who is employed on a full-time basis by an eligible employer;

3. An individual who, on the date he/she takes up employment, is above 18 years but:

   • not above 35 years of age, in the case of a male; and

   • not above 50 years of age, in the case of a female.

4. An individual who was not employed for a period of at least 6 months prior to the date on which he/she takes employment with an eligible employer;

5. The basic wage or salary payable to the individual does not exceed 50,000 rupees in a month; and

6. 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 an eligible employee, in respect of whom approval has been obtained, in employment 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 in respect to its eligible 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. The application to join the scheme, in respect of an employee, is made only once.

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 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 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.

4. Employers are required to safeguard employment of an approved eligible employee for a period of at least three years.

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 eligible 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 an 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 employee.

4. Where the employer terminates the employment of an eligible 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 eligible 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.

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

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.