Financial Support to Export Oriented Enterprises: Increase in National Minimum Wage and Salary Compensation 2024
The Government of the Republic of Mauritius had decided to provide financial support to some categories of employers, including Export Oriented Enterprises (EoEs), for the months of January 2024 to December 2024, for the payment of increased national minimum wage and salary compensation applicable as from January 2024.
The government has decided to extend the financial support to EoEs for the months of January 2025 to December 2026.
The Mauritius Revenue Authority (MRA) had been entrusted with the responsibility to provide the financial support.
Amount of Monthly Financial Assistance
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For the period January 2025 to December 2025
The monthly financial assistance for each full-time employee for the above-mentioned periods are as follows:
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Rs 2,333 in respect of an employee earning the national minimum wage; and
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An amount equivalent to two-third of the salary compensation payable for the year 2024 and included in basic salary for the year 2025 up to a maximum of Rs 1,333 in respect of an employee earning basic salary above the national minimum wage but not exceeding Rs 50,000 monthly.
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For the period January 2026 to December 2026
The monthly financial assistance for each full-time employee for the above-mentioned periods are as follows:
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Rs 1,167 in respect of an employee earning the national minimum wage; and
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An amount equivalent to two-third of the salary compensation payable for the year 2024 and included in basic salary for the year 2025 up to a maximum of Rs 667 in respect of an employee earning basic salary above the national minimum wage but not exceeding Rs 50,000 monthly.
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Eligibility Criteria to benefit from the assistance
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The entity should be registered as an employer and operating as an Export Oriented Enterprise.
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The entity has to pay the statutory salary compensation for the year 2024 to each employee in the month it is due.
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The entity should pay at least the National Minimum Wage to all its full-time employees.
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The entity 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.
Mode of Application
No application is required to be submitted where an EoE has already submitted an application to benefit from this financial support in year 2024. The MRA will provide the financial support to the EoE for the months of January 2025 to December 2026 by crediting the bank account provided by the employer in his application.
Where no application has been submitted in year 2024, the EoE is required to submit an application for financial assistance only ONCE and same will be considered for the payment of the financial support for the month in which the application is made, the preceding three months and the remaining months up to December 2026.
To submit the application, EoEs 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 employer’s bank account.
General information before making an application:
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EoEs are recommended to use a recent version of Google Chrome or Mozilla Firefox as browser to file the application.
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Kindly note that it is the EoE’s responsibility to make a correct and complete application.
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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.
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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 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 employers.