We would like to highlight below some salient features from the above legislations:
- Additional remuneration for a full-time worker who earns a monthly basic wage of up to 50,000 rupees, will be 375 rupees per month.
- Additional remuneration for a part-time worker who earns a monthly basic wage or salary:
- of up to 10,000 rupees, be 3.75 per cent of that monthly basic wage or salary, rounded up to the next rupee
- above 10,000 rupees and up to 50,000 rupees, be 375 rupees per month
However, we would like to point out that there are other salient special conditions for export companies, for example:
- The payment of 375 rupees for a full-time worker in an export enterprise shall consist of a sum of 235 rupees paid by the employer and the payment of 140 rupees as special allowance by the Government
- The increase of Food and Housing allowance from Rs 2,500 to Rs 2,875 in the National Minimum Wage and the application of the AR 2021 for Expatriate workers.
MEXA has worked with the Ministry of Labour and the MRA on a workshop to provide clarification on the implications/implications of the legislation for export companies.
One of the topics raised in the workshop was the Special Allowance payable by the MRA for Export companies.
We would like to highlight below pertaining to the Special Allowance Statement (SPAS):
- Every Export Enterprise is required to submit, with respect to a month, a SPA, on or before the 20th of that month. For the first month, January 2021, the deadline is exceptionally 10 February 2021.
- Include in the SPAS, the details of all Mauritian employees with a basic salary of up to Rs 50,235 and Expatriate Employees with a basic salary of up to Rs 10,235.
- Bank details of employees should be provided in the SPAS for the first month only.
- Special Allowance payable to Mauritian Employees of Export Enterprises will be paid in two stages:
- Rs 140, on submission of the SPAS
- The difference or Rs 1,200,as applicable, on submission of Contribution Return.