News FlashesNovember 17, 2022

CRS News Flash 17 November 2022 – MAURITIUS – The Prime à L’Emploi Scheme

NOVEMBER 2022 – MAURITIUS
THE “PRIME À L’EMPLOI SCHEME”
It is important that employers note the following:

“Prime à L’Emploi Scheme” introduced by the Finance (Miscellaneous Provisions) Act 2022
The Finance (Miscellaneous Provisions) Act 2022 has introduced a new scheme known as the “Prime à L’Emploi Scheme” with the objective of bringing young Mauritians and women into the labour force.

Under the scheme government will provide a monthly Prime à L’Emploi of up to Rs 15,000 for the first year of employment of 10,000 youths aged between 18 and 35 years and for women aged up to 50 years.

The employer will be able to to recruit the employees during the period from 1 July 2022 to 30 June 2023. The monthly allowance is payable for the month in which the employee starts employment and for the next 11 consecutive months.

Employers are required to maintain an eligible employee, in respect of whom approval has been obtained, in employment for a period of at least three years.

Eligibility – employees
The qualifying criteria for the scheme:
• An individual who is employed on a full-time basis by an eligible employer;
• An individual who, on the date he/she takes up employment, is above 18 years but:
• not above 35 years of age, in the case of a male; and
• not above 50 years of age, in the case of a female;
• An individual who was not employed for a period of at least six months prior to the date on which he/she takes employment with an eligible employer;
• The basic wage or salary payable to the individual should not exceed Rs 50,000 in a month; and
• An individual who is not undergoing training or a household employee.

Employers eligible for the scheme
An employer may be a company, a société, an association, a trust, a foundation, a co-operative, an approved/registered charitable institution, charitable trust or charitable foundation, a religious body or any individual who is an employer.

Employers not eligible for the scheme
A ministry, a government department, a local authority, a statutory body or the Rodrigues Regional Assembly; a public enterprise; a person employing only household employees; and such category of employer as may be prescribed.

For more information and to join the “Prime à L’Emploi Scheme”, employers are required to apply online on the Mauritius Revenue Authority (MRA) website by following the link.

Employers are required to use their employer registration number (ERN) and password to access the system.

Contact our legislation team at info@crs.co.za if you require any additional information. 

© 2022 CRS Technologies (Pty)Ltd. All Rights Reserved.

2024/2025 Tax Guide


Download your copy of the CRS 2024/2025 Tax Guide

    This will close in 0 seconds

    We use cookies to ensure that we give you the best experience on our website.