Social Contribution (CSG) Income Allowance : July 2024 to June 2025

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 2024 to June 2025. Furthermore, one additional month as bonus will be payable in December 2024. The Allowance is payable to both eligible Mauritian and non-citizen individuals.

As from July 2024, the Allowance will be payable as follows:

Additionally, to provide a guaranteed minimum income of 20,000 rupees, a Revenue Minimum Guarantie Allowance of a maximum of 500 rupees will also be paid by the Government of the Republic of Mauritius for the months July 2024 to June 2025 to an individual in full-time employment and earning an income below 20,000 rupees.

The MRA has been entrusted with the responsibility to pay both the Allowances.

  Click here to submit your bank details

Or

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

Note

• Individuals who had already submitted their bank details are not required to resubmit their bank details to benefit from the Allowances as from July 2024.

• No application is required for the Revenue Minimum Guarantie Allowance. The allowance will be credited directly in the bank account that has been provided for the CSG Social Contribution Income Allowance.

Eligibility for Social Contribution (CSG) Income Allowance

The Allowance 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 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 12 July 2024, 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 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;

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 for 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 12 July 2024.

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

6. A non-executive director of a company.

Eligibility for Revenue Minimum Guarantie Allowance

1. An ‘eligible employee’ means an employee -

   1. who is a resident in Mauritius accordance with Section 73(1)(a) of the Income Tax Act; and

   2. who is in full-time employment;

   3. who has been included in the return submitted by his employer under section 7 or 8 of the Social Contribution and Social Benefits Act; and

   4. whose income in a month does not exceed 20,000 rupees.

2. For the purpose of Revenue Minimum Guarantie Allowance, ‘Income’ means the aggregate amount of:

   1. emoluments;

   2. net income from business, trade or profession;

   3. monetary social aid or benefit;

   4. allowance payable under section 30B of the Social Contribution and Social Benefits Act.

Method of Application

1. An eligible individual is required to submit a one-time application by providing his/her bank account details in order to benefit from the Allowance by using the facility available on the MRA website.

2. 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.

3. An eligible individual will login with his/her NIC/NCID and mobile number.

4. 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.

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

6. 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 and the Allowance will be paid for the last 12 months where an application has been made for first time.

Additional Information

1. The payment for the month of July 2024 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 2024;

   2. For an employee, on his emoluments (excluding exempt emoluments and statutory end-of-year bonus) for May 2024; and

   3. any basic retirement or widows pension derived for the month as applicable.

2. For every subsequent months, as from August 2024, 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 2024 will be based on emoluments and / or income of self-employed for the month of June 2024.

3. 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.

4. 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.

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

General information before making an application:

• Applicant is recommended to use a recent version of Google Chrome or Mozilla Firefox as browser to file the application.

• Kindly note that it is the responsibility of the applicant 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.

Support services

Applicants who are not able to submit an application are requested to send an email on This email address is being protected from spambots. You need JavaScript enabled to view it..

MRA Help Desk service on 207 6000 is also available during office hours from 08 45 to 16 30 on working days to assist applicants.