National Pensions Scheme (NPS) has been introduced since 1976. It is based on a
two-tier system in which Government finances payment of the universal basic
pensions whilst earnings–related contributory benefits are paid to insured
persons or their dependents, on basis of contributions paid to the scheme by
the insured persons and their employers.
Employers to register
are required to register within 14 days from start of business. As from the 1st
October 2006, all business operators who are registered with the Registrar of
businesses would be automatically registered if he/she has declared to be
employing at least one employee.
Contributions and Training Levy payable
- National Pensions Scheme (NPS)
should pay contributions on insurable wage or salary as per rates below.
Insurable wage or salary is the basic wage or salary as prescribed in the
Renumeration Order, award or agreement,
or where the employer pays a higher rate or salary, the higher salary,
- Most employers
pay at the standard rate.
- Higher rate is
payable on application by both employees and employers subject to approval
of the Minister.
- Prescribed rate
is applicable to millers and planters having 100 acres of land or more
under sugar cane cultivation.
- Employers of
private household and individual agricultural one pays only the employers
share of 6%,where the aggregate salary in a month does not exceed Rs 3000
Methods of calculating contributions
may calculate contributions payable by:
- The Rounded
Method (rounding up or rounding down to the nearest rupee). Employer’s
share and employee’s share should be calculated separately and rounding
is a scheme established for the purpose of developing human skills.
from February 1989, employers are required to pay one per cent (1%) on each
employee’s basic wage or salary excluding overtime, bonuses and allowances. As
from February 2009, the rate is 1.5%.
fee is payable in respect of all workers who are insured persons under the NPS
and aged between 18 and 65. Employees of charitable institutions and private
secondary schools are exempted. Workers in domestic services are excluded.
National Savings Fund (NSF)
NSF was set up under the National Savings Fund Act 1995. It provides for
payment of a lump sum(contributions + accrued interest) at retirement age.
Every employer (public, private or para-statal) has a legal obligation to
contribute 2.5% of the total basic prescribed wage of each of his employees
aged between 18 and retirement age.
Employees of Private Sector have to contribute an additional 1% (NSF) as from February
are covered under the Scheme as from Feb 2009.
The following applies to all the 3 schemes (NPS, NSF, Levy)
Keeping of records
are required to keep wage records containing the following particulars in
respect of their employees:
1. the National Identity Number
the insurable salary
the contributions payable
Prescribed time limit to effect
- Employers are
required to pay the amount of contributions and levy each month not later
than 20 days after the end of the month for which they are due. Where
payments are made electronically, they should be made at latest by the end
of the month, following the month for which they are due.
- Employers should pay all contributions and training levy
Mauritius Revenue Authority.
Mode of Payment
Payments to the NPF may be effected:
As from January 2018, the Mauritius Revenue Authority is responsible for the collection of National Pensions, National Savings Fund and Training Levy (HRDC) contributions and returns.
are payable on both late payment of contributions and levy and on late
submission of monthly returns.
late payment of contributions and levy, each month a surcharge of 5% on the
amounts payable, or part thereof, becomes due. These surcharges may accrue up
to 100% of the amounts payable.
late submission of monthly return, the rate of surcharge for each day of
lateness is 1% of total NPF contributions payable
that month or Rs200, whichever is the lesser. The minimum amount of surcharge
is Rs500 and the maximum is Rs20,000.
person who fails to submit returns and effect payments within the prescribed
time limit, or to register as an employer shall commit an offence and may on
conviction be liable to a fine not exceeding rupees fifty thousand (Rs 50,000)
and to imprisonment for a term not exceeding 12 months.
Procedures in case of work related accident
Industrial Injury Branch operates within the framework of the National Pensions
Scheme (NPS). It became operational in August 1979. Work-injury benefits are
financed by the National Pensions Fund.
Injury Benefits are payable to an insured person suffering injury caused by an
accident arising out of and in the course of his employment or by a prescribed
occupational disease. In case of death, payments ate made to the dependants.
person means those in whose favour contributions are being paid to the National
Pensions Fund. However, those who are between the age of 15 and 18 are also
covered though contributions are not payable on their behalf.
Temporary Total Incapacity
employer is required to pay full remuneration during the first two weeks of
temporary total incapacity for work. The NPS pays an industrial injury
allowance equivalent to 80 per cent of the insurable wage as from third week of
incapacity. Insurable wage means the basic wage excluding overtime pay and
other allowances, and is subject to the prescribed minimum and maximum
remuneration on which contributions are payable.
injured person is entitled to a disablement pension or where applicable to a
lump sum when the work-injury or occupational disease results in a permanent
A Survivor’s pension
is payable to the spouse of an employee who dies as a result of an industrial
accident. A monthly pension equivalent to 1/2 the insurable wage of the
deceased is payable.
widower must be disabled for at least 60 per cent for a period of 12 months or
more in order to qualify for this pension.
Where there is no widow, an orphan’s industrial injury pension is payable. A dependant’s pension is also payable to a
relative living in the household and was dependent on the earnings of the
employee qualifying for industrial injury allowance or disablement pension is
also entitled to:-
- an allowance for
Constant Personal Attendance
- refund of medical expenses for urgent treatment
at private clinic up to a maximum of Rs 4,000.
- refund for
provision or replacement of artificial aids.
- refund for
repairing or replacing damage to natural teeth (artificial dentures)
- refund of
clothing or spectacles worn at time of accident
- refund for
travelling expenses to attend medical treatment.
Responsibilities of the employer
treatment and conveyance for medical treatment of the employee who has
suffered industrial injury.
- Maintain an
accident book (particulars same as in Form Bin 17). Record minor/severe
industrial accidents. Accident book to be kept for a period of at least
notification of accident (Form Bin 17) within three weeks from date the
employee has suffered industrial accident.
- Pay injured
employee his first two weeks’ remuneration.
Responsibilities of the employee/dependants
- Inform employer
of the industrial accident.
- Note names of
witnesses to the accident.
- Follow medical
treatment and produce medical certificates.
- Apply for the
benefit within the time limit (at latest six months from date of accident,
date of death, date expenses incurred).
- Inform the
Industrial Injury Branch if ever work has been resumed by the employee
before expiry of the medical certificate.