Financial Assistance for the payment of salary compensation for the period January 2021 to June 2022

The Government has determined the salary compensation for the year 2021 to Rs 375 which is applicable to employees earning a basic salary of up to Rs 50,000.

In addition, Government has decided to provide financial assistance to Small and Medium Enterprises (SMEs) for the payment of the Salary Compensation for the months of January 2021 to June 2022 as follows:

  1. Where the SME is NOT an export Enterprise, Rs 375 for each full time employee earning a basic wage or salary of up to Rs 50,375.
  2. Where the enterprise is an Export Enterprise, Rs 235 for each full time Mauritian employee earning a basic wage or salary of up to Rs 50,235.

    Note : The MRA will pay an amount of Rs 140, being part of the salary compensation for 2021, as special allowance directly into the bank account of the Mauritian employee.

Eligibility Criteria to benefit from the assistance:

  1. The SME should be registered as an employer.

  2. The SME has to pay the statutory salary compensation (Rs375/ Rs 235 as the case may be) to each employee in the month it is due.

  3. The SME has to submit the contribution returns in respect of all its employees and pay the amount declared on the return by the due date.

  4. The turnover of the SME in its preceding accounting year ending in the calendar year 2020 should not have exceeded Rs 50 million.

  5. The SME should have submitted its Income Tax return for the years of assessment 19/20 and/or 20/21, as applicable.

  6. The SME is not eligible to benefit from the assistance in a month where wage assistance scheme has been received during the period January 2021 to June 2022.


SMEs wishing to benefit from this financial assistance are required to apply to the MRA.

Click here to apply

The SMEs are required to submit the application for financial assistance only ONCE and same will be considered to cover the three months preceding the month in which application has been made up to the month of June 2022.

To file the application, the SMEs are required to use their Employer Registration Number (ERN) as user ID and the password allocated by the MRA.

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.

Refund by MRA

After appropriate verifications of the application, the MRA will carry out the necessary internal checks. Thereafter, MRA will credit the approved amount to the employer’s bank account used by him for payment of monthly social contributions.

Support services

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