An increase in salary specified in writing, or agreed upon by an employee during a year as being an increase in wage or salary designed specifically to compensate the employee for an increase in the cost of living for the said year, which is not the prescribed additional remuneration mentioned above, nor an increment, nor an increase on promotion, will be deemed to be the compensation for increase in cost of living if:

·        Such increase is more than the prescribed amount of compensation, or

·        The employer pays for the difference between the increase in salary and the prescribed amount of compensation.

For more details and to view the Government Notice, follow the link.

Workers’ Rights (Payment of Special Allowance 2023) Regulations 2023
Government Notice No. 4 of 2023 was published on 14 January 2023. Effective 1 January 2023, the special allowance payable to a full-time employee for the months of January 2023 to December 2023 is as follows:

·        A maximum amount of Rs 500 to an employee of a non-export enterprise to top up his/her monthly guaranteed income to Rs 12,075.

·        A maximum of Rs 1,200 and an additional amount of Rs 140, being part of salary compensation for the year 2023 to a Mauritian employee of an export enterprise to top up the monthly guaranteed income to Rs 12,075.

·        A maximum of Rs 860 to a migrant employee of an export enterprise who was in employment as of 31 December 2019, bringing his/her monthly guaranteed income to Rs11,735.

·        Rs 140 being part payment of salary compensation 2023 to a Mauritian employed on a full-time basis in an export enterprise and drawing a monthly basic wage or salary above Rs 10,735, but not exceeding Rs 51,635 per month.

Eligible employees are those who are:

·        Employed full-time; and

·        Earn a monthly basic salary of less than Rs 12,075.

Employees are responsible for providing the following details to the Mauritius Revenue Authority (MRA):

·        First name and surname

·        NID number

·        Bank account number

This can be done by providing the details to the employer for submission to the MRA, by calling the MRA in person, or by sending the details via SMS to 52 52 82 82.

For more details and to view the Government Notice, follow the link.

The National Minimum Wage (Amendment) Regulations 2023
Government Notice No. 6 of 2023 was published on 14 January 2023. The National minimum wage payable to full-time employees for the calendar year ending 31 December 2023 has been revised as follows:

·        For an employee of a non-export enterprise – Rs 11,575 (previously Rs 10,575).

·        For an employee of an export enterprise – Rs 10,875 (previously Rs 9,875).