Financial Support to Employers: Payment of Wage Relativity Adjustment

ArrowRight2Blue Click here to apply for financial support for payment of Wage Relativity Adjustment

Following the decision of the Government of the Republic of Mauritius for the payment of a Wage Relativity Adjustment to workers, the Mauritius Revenue Authority (MRA) has been entrusted with the responsibility to put in place a system to provide a financial support to some categories of employers in implementing the Wage Relativity Adjustment.

Eligible employers are required to submit a one-time application so as to benefit from the financial support.

Eligible Employers

The financial support is applicable to the following categories of employers, in respect of their full-time employees and part-time employees who derived, for the month of January 2024, a basic salary of Rs 20,000 and Rs 10,000 respectively -

  • Export Oriented Enterprises (EOEs);

  • Small and Medium Enterprises (SMEs)

  • Manufacturing Enterprises (MEs) with an annual turnover not exceeding Rs 500 million; and

For the purpose of the financial assistance: -

  • A SME is an enterprise whose turnover for the year of assessment 2022-2023 did not exceed Rs 100 million.

  • A manufacturing enterprise is a company which derives at least 75 per cent of its gross income from manufacturing activities in Mauritius; but does not include –

    1. a company engaged in the manufacture of alcoholic drinks or cigarettes and other tobacco products; or

    2. a company engaged in carrying on the business of restaurant.

Amount of Monthly Financial Assistance

  1. The full amount of the monthly salary relativity adjustment paid by the employer in respect of employees, in full-time and part-time employment, deriving a basic salary of up to Rs 20,000 and Rs 10,000 respectively for the month of January 2024 and employed by -

    1. an Export Oriented Enterprise;

    2. a Small and Medium Enterprises which are incurring losses or whose profits for the year of assessment 2022-2023 would be reduced by more than 50% if payment of the increased National Minimum Wage and Salary Compensation 2024 are factored in; and

    3. a Manufacturing Enterprise which are incurring losses or whose profits for the year of assessment 2022-2023 would be reduced by more than 50% if payment of the increased National Minimum Wage and Salary Compensation 2024 are factored in.

  1. An amount equivalent to 50% of the monthly salary relativity adjustment in respect of employees, in full-time and part-time employment, deriving a basic salary of up to Rs 20,000 and Rs 10,000 respectively for the month of January 2024 and employed by -

    1. a Small and Medium Enterprises whose profits for the year of assessment 2022-2023 would be reduced by more than 10% but not exceeding 50%, if payment of the increased National Minimum Wage and Salary Compensation 2024 are factored in;

    2. a Manufacturing Enterprise whose profits for the year of assessment 2022-2023 would be reduced by more than 10% but not exceeding 50%, if payment of the increased National Minimum Wage and Salary Compensation 2024 are factored in.

Where a Manufacturing Enterprise or a SME is also an EOE, the enterprise will benefit from a financial support equivalent to the full amount of monthly salary payable to its full-time employee deriving a basic salary not exceeding Rs 20,000 for the month of January 2024 or in case of a part-time employee who is deriving a basic salary not exceeding Rs 10,000.

Employees taking employment after January 2024

For employees who takes up employment after the beginning of January 2024, the employer will be eligible for the financial support where the monthly basic wage, excluding the Wage Relativity Adjustment, for the month in which the employee takes up employment does not exceed Rs 20,000 for a full-time employee and Rs 10,000 for a part-time employee.

CSG Return

Employers are required to keep a record of the Wage Relativity Adjustment, in respect of each employee, separately in their payroll and insert that amount as a separate item in their monthly CSG return as from the month of July 2024 and onwards.

The format of the CSG return is being amended accordingly for the month of July 2024. CSG is applicable on the basic wage and the monthly wage relativity adjustment.

Where an employer has already submitted a CSG return without inserting the Wage Relativity Adjustment, the employer is required to submit an amended CSG return and the Wage Relativity Adjustment Allowance paid to the employee for that month.

Eligibility Criteria to benefit from the Financial Support:

  1. The enterprise should be registered as an employer.

  2. The enterprise has to submit the Social Contribution returns in respect of all its employees and pay the amount declared on the return by the due date;

  3. Income Tax return for the year of assessment 2022-2023 should be submitted where the enterprise is an SME or a manufacturing enterprise.

Mode of Application

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

ArrowRight2Blue Click here to apply for financial support for payment of Wage Relativity Adjustment

The employers are required to submit the application for financial assistance 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.

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 bank account provided by the employer in its application.

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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