Social Contribution (CSG) Income Allowance : July 2023 to June 2024

The monthly Social Contribution (CSG) Income Allowance (the “Allowance”) payable to eligible employees and self-employed individuals has been extended for the months from July 2023 to June 2024. Furthermore, one additional month as bonus will be payable in December 2023. The Allowance is payable to both eligible Mauritian and non-citizen individuals.

As from July 2023, an Allowance of Rs. 2,000 is payable to eligible employees and self-employed individuals whose total income/emoluments and any basic retirement or widow’s pension do not exceed Rs. 25,000 and an Allowance of Rs. 1,000 is payable to eligible employees and self-employed individuals whose total income/emoluments and any basic retirement or widow’s pension are above Rs. 25,000 but not exceeding Rs. 50,000.

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

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Note: Individuals who had already submitted their bank details are not required to resubmit their bank details to benefit from the Allowance as from July 2023.

Eligibility for Social Contribution (CSG) Income Allowance

The Allowance of Rs 2,000 is payable to:

  1. Employees who derive emoluments (excluding exempt emoluments and statutory end-of-year bonus), and basic retirement or widows pensions, not exceeding Rs 25,000 in aggregate in a month, and who are not self-employed.

  2. Self-employed individuals who -

    1. were registered with the MRA, as at 07 July 2023, as a self-employed for the payment of CSG/Social Contribution;

    2. are compliant with the payment of CSG/Social Contributions;

    3. derive net income as a self-employed, and any basic retirement or widows pensions, not exceeding Rs 25,000 in aggregate in a month, and

    4. are not an employee.

  3. Individuals who are both a self-employed and an employee deriving –

    • emoluments (excluding exempt emoluments and statutory end-of-year bonus); and

    • net income from business; and

    • any basic retirement or widows pensions;

not exceeding Rs 25,000 in aggregate, in a month.

The Allowance of Rs 1,000 is payable to:

  1. Employees who derive emoluments (excluding exempt emoluments and statutory end-of-year bonus), and basic retirement or widows pensions, above Rs 25,000 but not exceeding Rs 50,000 in aggregate in a month, and who are not self-employed.

  2. Self-employed individuals who -

    1. were registered with the MRA, as at 07 July 2023, as a self-employed for the payment of CSG/Social Contribution;

    2. are compliant with the payment of CSG/Social Contributions;

    3. derive net income as a self-employed, and any basic retirement or widows pensions, above Rs 25,000 but not exceeding Rs 50,000 in aggregate in a month, and

    4. are not an employee.

  3. Individuals who are both a self-employed and an employee deriving –

    • emoluments (excluding exempt emoluments and statutory end-of-year bonus); and

    • net income from business; and

    • any basic retirement or widows pensions;

    above Rs 25,000 but not exceeding Rs 50,000 in aggregate, in a month.

Emoluments means all salaries and wages. It includes overtime pay, leave pay and other allowances in money or money’s worth and it also includes any annuity. It excludes exempt emoluments and statutory end-of-year bonus.

The following individuals are not eligible to the Allowance:

  1. An individual who is below the age of 16 years or above the age of 65 years as at the last day of the month for which the Allowance is payable.

  2. An individual who is undergoing training.

  3. An employee whose employer is not compliant with his obligations under the Social Contribution and Social Benefits Act.

  4. A self-employed who was not registered with the MRA for payment of CSG/Social Contribution as at 07 July 2023.

  5. A self-employed who is not compliant with the payment of CSG/Social Contributions.

  6. A non-executive director of a company.

Pre-requisite (please read this section carefully before submitting your bank account details)

To enable the MRA to effect payment of the Allowance, employees and self-employed individuals are requested to provide their bank account details using the facility available on the MRA website www.mra.mu.

An individual must ensure that he has the following at hand:

  1. His National Identification Card (NIC) or Non-Citizen Identity Card (NCID);

  2. His mobile phone; and

  3. His Bank account details.

Mauritian individuals must use their NIC number and the date of issue of their NIC to login.

Non-citizen individuals must use their NCID number.

An individual should provide his own bank account details. Under no circumstance should a person provide the bank details of another person. Where a person is not holder of a bank account, he/she should open a bank account and thereafter provide his/her bank details.

The MRA bears no responsibility in case an individual does not provide his own bank account details.

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 submission of the bank account details.

Late submission of the bank details may delay the payment of the Allowance.

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Or

Use the MRA mobile app which can be downloaded from Google Play Store or App Store

The payment for the month of July 2023 will be based as follows:

  1. For a self-employed individual, on the Social Contribution return that he has submitted for the month of May 2023;

  2. For an employee, on his emoluments (excluding exempt emoluments and statutory end-of-year bonus) for May 2023; and

any basic retirement or widows pension derived for the month of July 2023.

Thereafter, the MRA will credit the Allowance to the bank account of the individual.

For every subsequent months, as from August 2023, payment of the Allowance will be based on the emoluments and / or income of self-employed for second month preceding the month for which the Allowance is payable. For example the Allowance for August 2023 will be based on emoluments and / or income of self-employed for the month of June 2023.

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.

In case of non-payment, the MRA shall recover the amount due using the powers for recovery of taxes as provided in the Mauritius Revenue Act.

The MRA may also recoup the Allowance paid to a non-eligible individual from any future Allowance payable to him should he be eligible.

Frequently asked Questions

  1. What should an eligible individual do to start benefiting from Social Contribution (CSG) Income Allowance?

    The individual must submit his bank account details to the MRA. The individual must submit his bank account details to the MRA. Individuals who had already submitted their bank details are not required to resubmit their bank details to benefit from the Allowance as from July 2023.

  2. When will payment be effected?

    The Allowance will be paid by the 10th working day of each month.

  3. What if an individual does not receive his Social Contribution (CSG) Income Allowance payment after bank details have been submitted?

    He may:

    1. Make a phone call to the MRA Help Desk on 207 6000 to inquire.

    2. Send an email to This email address is being protected from spambots. You need JavaScript enabled to view it.

  4. What if an individual has submitted the wrong bank account details?

    He must send an email to This email address is being protected from spambots. You need JavaScript enabled to view it..

  5. What should an eligible individual do when he does not have a NIC/NCID?

    • NIC: The Mauritian individual should send his details (Name, NIC Number available on birth certificate and phone number) to This email address is being protected from spambots. You need JavaScript enabled to view it..

    • NCID: Where the non-citizen individual is a self-employed - The self-employed individual should contact the Passport Immigration Office to obtain a NCID. A recto and verso photos of the new card and his contact details should be sent to This email address is being protected from spambots. You need JavaScript enabled to view it..

      Where the non-citizen individual is an employee - The non-citizen employee should enquire with his employer to obtain the NCID number.

  6. What should an eligible individual do if he has lost his NIC/NCID?

    • NIC : Where an eligible Mauritian citizen has lost his NIC, he should follow the established procedures and contact the Civil Status Division to obtain a new NIC. A recto and verso photos of the new card and his contact details should be sent to This email address is being protected from spambots. You need JavaScript enabled to view it..

    • NCID : Where a non-citizen individual is a self-employed and has lost his NCID, he should contact the Passport Immigration Office to obtain an NCID. A recto and verso photos of the new card and his contact details should be sent to This email address is being protected from spambots. You need JavaScript enabled to view it..

  7. What should an eligible individual do if his NIC/NCID is damaged?

    • NIC : Where a NIC is damaged, the eligible Mauritian citizen should follow the established procedures and contact the Civil Status Division to obtain a new NIC. A recto and verso photos of the new card and his contact details should be sent to This email address is being protected from spambots. You need JavaScript enabled to view it..

    • NCID: Where the NCID is damaged, the eligible non-citizen individual should follow the established procedures and contact the Passport Immigration Office to obtain a new NCID. A recto and verso photos of the new card and his contact details should be sent to This email address is being protected from spambots. You need JavaScript enabled to view it.

Support Services

For any additional information regarding Allowance, call on MRA’s Help Desk 207 6000.

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