Financial Support to SMEs and EOEs for the Payment of Salary Compensation for the period January 2023 to December 2023
Application for financial assistance for payment of Salary Compensation
The Government of the Republic of Mauritius has determined the salary compensation for the year 2023 at Rs 1,000.
In addition, the Government has decided to provide monthly financial support to Small and Medium Enterprises (SMEs) and Export Oriented Enterprises (EOEs) for the payment of the salary compensation 2023. The financial support will be available for the months of January 2023 to December 2023, including the end of year bonus.
The amount of financial support and the applicable eligibility criteria are as follows –
- Small and Medium Enterprises (SMEs) –
An amount of Rs 500 is payable in respect of each full-time employee of a SME deriving a monthly basic wage not exceeding Rs 51,775, provided the SME is a loss making enterprise or the profit of the SME for the year of assessment 2021-2022 would be reduced by more than 50% if the payment of Salary Compensation 2023 is factored in.
An amount of Rs 250 is payable in respect of each full-time employee of a SME deriving a monthly basic wage not exceeding Rs 51,775, provided the profit of the SME for the year of assessment 2021-2022 would be reduced by more than 10%, but not exceeding 50%, if the payment of Salary Compensation 2023 is factored in.
- Export Enterprises (EOEs) –
An amount of Rs 300 is payable in respect of each full-time employee of an EOE --
where the employee is a Mauritian citizen deriving a monthly basic wage not exceeding Rs 51,635; or
where the employee is an expatriate employee deriving a monthly basic wage not exceeding Rs 51,775.
The above financial support of Rs 300 is payable in addition to the Rs 140 Special Allowance payable directly into the bank account of the Mauritian employee of an EOE for the months January 2023 to December 2023.
Where an EOE is also a SME, the financial assistance that is more favourable to the enterprise shall be applicable.
Eligibility Criteria to benefit from the assistance:
The entity should be registered as an employer.
The entity has to pay the statutory salary compensation for the year 2023 to each employee in the month it is due;
The entity should pay the National Minimum Wage to all its full-time employees;
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;
The turnover of the entity (applicable for an SME only) whose turnover for the year of assessment 2021-2022 should not have exceeded Rs 100 million.
The entity should have submitted its Income Tax return for the year of assessment 2021-2022.
An entity will not be able to submit an application if the above conditions are not met.
The employers wishing to benefit from this financial assistance are required to apply to the MRA through the following link:
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 2023.
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.
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.
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.
Where an employer has benefited from the financial support in excess of the amount to which he is entitled under or has failed to give information as may be requested, the MRA may recover the excess amount or allowance, as the case may be, in the manner in which he would recover a tax under the Mauritius Revenue Authority Act.
Where an employer or his employee or any other person makes a false declaration to the MRA to unduly benefit from the financial support or refuses to give information or gives false information, as may be required, he shall commit an offence and shall, on conviction, be liable to a fine not exceeding 50,000 rupees and to imprisonment for a term not exceeding 2 years.
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.