Mauritius | Wage Relativity Adjustment Effective 1 July 2024
On 13 September 2024, the Government of Mauritius issued the Remuneration Regulations (Workers (Remuneration) (Amendment) Regulations 2024). These regulations require employers to pay employees the wage relativity adjustment as outlined in the Government Notice. Employers must also maintain separate payroll records for the monthly wage adjustment and provide a copy of these records to the Director-General. Click
here to view the notice published by the MRA.
The regulations shall be effective retrospectively from 1st July 2024.
Employers are required to record the wage relativity adjustment separately from the normal basic wage. Contributions to the Contribution Sociale Généralisée (CSG), National Savings Fund (NSF), and HRDC Training Levy must be calculated based on both the basic wage and the monthly wage relativity adjustment. Click here to view the notice published by the MRA.
Payment and reporting of the Wage Relativity Adjustment for September:
- The wage relativity adjustment for September must be paid together with September’s wages/salary. The return and payment deadline is 31 October 2024, using the new Joint Monthly PAYE/CSG/NSF return.
- If September returns have already been submitted, an amended CSG return must be submitted using the new template.
Payment and reporting of the Wage Relativity Adjustment for July and August
- The wage relativity adjustment for July and August must be paid by 31 December 2024.
- If returns have already been submitted for these months, amended CSG returns are required once the adjustment has been paid, using the new monthly CSG return.
- Employers who haven't submitted returns for July and August must use the new Joint Monthly PAYE/CSG/NSF return template. They can amend it later if the adjustment is paid after submission using the new monthly CSG return.
Impact on PAYE:
- No amended PAYE returns are needed. Any arrears should be declared in the return for the month in which they are paid, using the new Joint Monthly PAYE/CSG/NSF return.
Financial Support:
- Employers in need of financial assistance can access the MRA website under Financial Support to Employers: Payment of Wag Relativity Adjustment for information on eligibility criteria and the application process.
More information will follow once the amendments have been implemented in the system.
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