Financial Assistance to Employers: Payment of Salary Compensation 2025

Application for financial assistance for payment of Salary Compensation

ArrowRight2Blue Click here to apply for financial assistance for payment of Salary Compensation 2025

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:

ArrowRight2Blue 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.

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