Mauritius

Impact date: 1 July 2024 (officially made by the Minister on 10 March 2025) The first and third schedules to the National Savings Fund (Collection of Contributions) Regulations 1997 are amended to provide the threshold for the basic wage or salary determining whether National Savings Funds contributions are payable or not.

Contribution payable under the first schedule

The following represents the maximum basic wage or salary on which contributions are payable:

• In respect of a monthly pay period, a wage or salary not exceeding MUR 25,475
• In respect of a half monthly pay period, a wage or salary not exceeding MUR 12,738
• In respect of a fortnightly pay period, a wage or salary not exceeding MUR 11,758
• In respect of a weekly pay period, a wage or salary not exceeding MUR 5,879
• In respect of a daily pay period, a wage or salary not exceeding MUR 980 and
• In respect of any other pay period, a wage or salary not exceeding the sum arrived at by multiplying MUR 980 by the number of days in that pay period, excluding Sundays

Contribution not payable under the third schedule

No contribution is payable when an employee earns a basic wage or salary which is less than the amounts specified below.

In respect of an employee other than in the domestic service, for:

• One day’s work – MUR 151
• One week’s work – MUR 905
• One fortnight’s work – MUR 1,809
• Half a month’s work – MUR 1,960
• One month’s work – MUR 3,920

In respect of an employee in the domestic service, for:

• One day’s work – MUR 96
• One week’s work – MUR 575
• One fortnight’s work – MUR 1,149
• Half a month’s work – MUR 1,245
• One month’s work – MUR 2,490

Impact date: Date to be fixed by Proclamation The way in which the Board makes recommendations for the review of pay and the definition of a worker have been amended and are awaiting implementation. Once in force, the Board will have to make its recommendations to the Minister for the review of pay and grading structures on an occupational basis every five years and will have to take as baseline the rate of wages prescribed in the Wages Regulations in force.

For the purposes of section 28(f) of the ERAA, a worker means:

• A worker whose basic wage or salary is at a rate not exceeding MUR 30,000/- in a month or
• A person who has been awarded a bachelor’s degree, recognized by the Higher Education Commission

However, the definition of worker excludes:

• A public officer, a local government officer or a worker of a statutory body
• A job contractor
• A person taking part in a training scheme set up by the Government or under a joint public-private initiative with a view to facilitating the placement of jobseekers in gainful employment

Section 28(f)(6) of the ERAA has been revised given the new definition of a worker and states that “worker”, subject to subsection (1A), has the same meaning as in the Workers’ Rights Act 2019.