Special Allowance 2024

 

ArrowRight2Blue Click here to apply for Special Allowance 2024

 

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Following the enactment of the Special Allowance Act 2024, every employee who has been in the continuous employment of an employer for the whole or part of the year 2024 shall be entitled to the payment of a Special Allowance.

The Mauritius Revenue Authority (MRA) has been entrusted with the responsibility to put in place a system to provide financial support for the payment of Special Allowance 2024 to eligible employers facing financial difficulties.

Eligible employers are required to submit:

  1. a one-time application by providing the bank account details in which the financial support will be credited; and

  2. a Special Allowance 2024 return on or before the end of the month following that in which the allowance is paid to eligible employees.

Eligible Employers

The financial support is applicable to the following categories in respect of their full-time employees drawing a monthly basic wage or salary not exceeding Rs 50,000:

  • Export Oriented Enterprises (EOEs);

  • Small and Medium Enterprises (SMEs) with an annual turnover not exceeding Rs 100 million for the Year of Assessment 2023-2024; and

  • An enterprise having started operations on or after 01 July 2023 and is either an Export Oriented Enterprise or an enterprise whose annual turnover is not likely to exceed Rs 100 million.

Eligible employees

Eligible employees are:

  • Employees employed on a full-time basis by an eligible employer and whose basic wage or salary for the month of December 2024 does not exceed Rs 50,000; or

  • Where an employee is not in employment in December 2024 and was employed on a full-time basis by an eligible employer and whose basic wage or salary in the last month of employment did not exceed Rs 50,000.

Amount of Monthly Financial Support

  1. An allowance equivalent to the Special Allowance will be payable for eligible employees to eligible employers where for the year of assessment 2023/2024, the employer incurred an accounting loss or if its accounting profit would be reduced by more than 50% while factoring in

    1. the increase in National Minimum Wage and Salary Compensation payable as from January 2024;

    2. the Special Allowance payable for the year 2024; and

    3. the financial support payable to the employer under section 150EB of the Income Tax Act 1995, which would be added to that accounting profit.

  2. An allowance equivalent to 50% of the Special Allowance will be payable for eligible employees to eligible employers where for the year of assessment 2023/2024, the accounting profit of the employer would be reduced by more than 10% but less than 50% while factoring in

    1. the increase in National Minimum Wage and Salary Compensation payable as from January 2024;

    2. the Special Allowance payable for the year 2024; and

    3. the financial assistance payable to the employer under section 150EB of the Income Tax Act 1995, which would be added to that accounting profit.

 Eligibility Criteria to benefit from the Financial Support:

  1. The enterprise should be registered as an employer.

  2. The enterprise has to submit the Special Allowance 2024 return in respect of all its eligible employees; and

  3. Income Tax return for the year of assessment 2023-2024 should be submitted.

An enterprise having started operations on or after 01 July 2023

  1. Where an enterprise has started operations on or after 01 July 2023 and up to 31 December 2023, and where the income tax return for the year of assessment 2023-2024 is not applicable, the enterprise is required to provide the following information –

    1. Turnover during the period of operation;

    2. Accounting profit during the period of operations;

    3. Additional cost incurred for the month of January 2024 following the increase in the National Minimum Wage for employees that were in employment for the month of December 2023;

    4. Additional cost incurred for the month of January 2024 following the increase in the Salary Compensation for employees that were in employment for the month of December 2023; and

    5. Additional cost to be incurred following the payment for Special Allowance payable for the year 2024

  2. Where an enterprise has started operations after 31 December 2023, and where the income tax return for the year of assessment 2023-2024 is not applicable, the enterprise is required to provide the following information –

    1. Turnover during the period of operation;

    2. Accounting profit during the period of operations; and

    3. Additional cost to be incurred following the payment for Special Allowance payable for the year 2024

Mode of Application and subsequent 'Special Allowance' 2024 Return

    1. The employers wishing to benefit from this financial support are required to apply to the MRA through the following link:

       

      ArrowRight2Blue Click here to apply for Special Allowance 2024

       

      The employers are required to apply for financial support only ONCE.

      To submit the application, employers are required to use their Employer Registration Number

      (ERN) as user ID and the password allocated by the MRA.

    2. After paying the special allowance to their employees in accordance with the applicable legislative provisions, employers are required to submit a “special allowance 2024” return to the MRA by the end of the month following that in which the payment is made and giving the details of the special allowance paid to each employee.

ArrowRight2Blue Click here to apply for Special Allowance 2024 Return

After processing the return submitted, MRA will make the payments to the employers by crediting the bank accounts provided in their application.

Where the payment of the special allowance is made in monthly instalments, employers are required to submit the special allowance 2024 return for each of the months in which the allowance is paid.

General information before making an application:

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

  • Kindly note that it is the employer’s responsibility 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.

  • On successful submission of the application an acknowledgement message will be displayed on your screen followed by a confirmation email on the email address provided.

Support services

Eligible employers who are not able to apply 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 employers.

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