Financial Assistance for the payment of salary compensation for the period January 2021 to June 2022 (SMEs & Tourism)


The Government had determined the salary compensation for the year 2021 at Rs 375 which is applicable to employees earning a basic salary of up to Rs 50,000.

The salary compensation for the year 2022 has been set to Rs 500 for an employee deriving a basic wage not exceeding Rs 13,000 and Rs 400 where the basic wage exceeds Rs 13,000.

In addition, the Government has decided to provide financial assistance to Small and Medium Enterprises (SMEs) for the payment of the salary compensation for the months of January 2021 to June 2022 as follows:

  1. Where the SME is NOT an Export Enterprise;

    1. Rs 375 relating to the salary compensation for the year 2021 with respect to each full time employee earning a basic wage or salary of up to:

      1. Rs 50,375 during the year 2021; and

      2. Rs 50,775 during the months from January 2022 to June 2022.

    2. Rs 400 or Rs 500 as applicable relating to the salary compensation for the year 2022 with respect to each full time employee earning a basic wage or salary of up to Rs 50,775 (Applicable for months January 2022 to June 2022).

  2. Where the SME is an Export Enterprise:

    1. Rs 235 relating to the salary compensation for the year 2021 with respect to each full time Mauritian employee earning a basic wage or salary of up to Rs 50,235 (Applicable for months January 2021 to December 2021).

      Note: The MRA has been paying an amount of Rs 140, being part of the salary compensation for 2021, as special allowance directly into the bank account of the Mauritian employee for the months January 2021 to December 2021.

    2. Rs 375 relating to the salary compensation for the year 2021 with respect to each full time Mauritian employee earning a basic wage or salary of up to Rs 50,375 (Applicable for months January 2022 to June 2022).

    3. Rs 360 or Rs 260 relating to the salary compensation for the year 2022 with respect to each full time employee earning a basic wage or salary not exceeding Rs 13,360 and exceeding Rs 13,360 up to Rs 50,635 respectively. (Applicable for months January 2022 to June 2022.

  3. Where the entity is not an SME which engages in the Tourism Sector as specified in Sub Part B of Part I of the Twelfth Schedule of the Income Tax Regulations and is eligible for the Government Wage Assistance Scheme:

    1. Rs 500 relating to the salary compensation for the year 2022 with respect to each full time employee earning a basic wage or salary not exceeding to Rs 13,500 (Applicable for months January 2022 to June 2022).

    2. Rs 400 relating to the salary compensation for the year 2022 with respect to each full time employee earning a basic wage or salary exceeding Rs 13,500 up to Rs 50,775 (Applicable for months January 2022 to June 2022.

Eligibility Criteria to benefit from the assistance for an SME and/or an entity which is engaged in the Tourism Sector as specified in Sub Part B of Part I of the Twelfth Schedule of the Income Tax Regulations:

  1. The entity should be registered as an employer.

  2. The entity has to pay the statutory salary compensation for the years 2021 and 2022 to each employee in the month it is due.

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

  4. The entity has to submit the contribution returns in respect of all its employees and pay the amount declared on the return by the due date.

  5. The turnover of the entity (applicable for an SME only) in its accounting year ending in the calendar year 2020 should not have exceeded Rs 50 million.

  6. The SME should have submitted its Income Tax return for the years of assessment 2019 / 2020 and / or 2020 / 2021, as applicable.

  7. The entity is not eligible to benefit from the assistance in a month where wage assistance scheme has been received during the period January 2021 to June 2022.

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

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 2022.

The employers who have already submitted an application during the year 2021 are not required to submit a fresh application for the year 2022.

To file the application, the employers are required to use their Employer Registration Number (ERN) as user ID and the password allocated by the MRA.

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.

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 used by him for payment of monthly social contributions.

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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