Frequently Asked Questions
Q. How to register as employer/job contractor ?
A. The person has to call at the Registrar of businesses/companies to register as employer or to the Mauritius Revenue Authority if already in possession of a BRN (Business Registration Number)All relevant NPS documents will be sent to him by post.
Q. Why can't one have the option between refund of contributions and contributory retirement pension ?
A. Because NPF contributions are meant to provide for an income stream during retirement, while contributions to the NSF are refunded as a lump sum.
Q. Explain what are the NPF, NSF amounts meant for ?
A. NPF includes the amount contributed by both employers(6%) and employees (3%).NPF contributions are meant for payment of contributory pensions and also provide coverage for industrial injury.NSF is Payable at the rate of 2.5% of basic wages in respect of all employees both inthe Private and Public Sector.An additional NSF Contributions at the rate of 1% of basic wage is Payable by employees who are insured Persons in the National Pension Scheme NSF contributions are refunded as lump sum along with accrued interest on retirement or death
Q. How to know whether employers are contributing or not ?
A. Employees may call at local Social Security Offices with his National Identity Card Number to obtain a National Pensions Account which shows all contributions standing to the Account of the employee.
Q. What to do if employers have not contributed ?
A. Employees can contact officers at regional social security offices to register a complaint or may call at the office of the Mauritius Revenue AuthorityAn enquiry will be carried out into the liability of the employer and prosecution will be resorted to, if necessary
Q. What will happen to the contributions if the person dies ?
A. The surviving partner can apply for the Contributory Widows Pension, based on the contributions of the husband in case the contributor was unmarried, the employees share of contributions is refunded with interest to the legal heirs.
Q. What are the floors and ceilings for contributions payable ?
A. Self-employed and non-employedFloors: Rs170
B. Non-Domestic employees
Floors : Rs 2680 Ceiling: Rs 17470C. Domestic employeesFloors: Rs 1695 Ceiling: Rs 17470
Q. What are the rates of contributions for employees/employers ?
Employees contributes 3%
Employers contributes 10.5%
Employers contributes 6%
Q. Do expatriates contribute ? How ?
A. Yes. As from 01/01/2014 contributions are payable as from the first day of employment except for those who are working in the manufacturing enterprises. For this category, contributions are payable after 2 years of residence in Mauritius.
Q. Are contributions payable for people at retirement age and above ? How ?
A. Contributions of all items that is NPF, NSF & LEVY are payable until the employee reachesretirement age.If an employee is employed after he has obtained retirement age and is in receipt of a Contributory Retirement Pension, the employer's share of Contributions (6% or 10.5 %) and the HRDC levy (1.5%) by the employer are Payable for a maximum period of 5 years after the Retirement age.
Q. Documents (original and 1 copy) to be produced for registration of :
(i) BASIC RETIREMENT PENSION
· Birth Certificate
· National Identity Card
· Marriage Certificate (for married women)
· Bank Account Number
· Passport ( If Applicable)
Application should be made 3 months in advance so that payment of pension may be made in time
(ii) BASIC WIDOWS PENSION (Payable to widows under 60)
· Birth and Death Certificates of late partner
· Bank Account Number
(iii) BASIC INVALIDITY PENSION ( under 60 years)
· Medical Certificate
· 1 passport size photo ( For Buss Pass)
(iv) BASIC ORPHANS PENSION (Up to the age of 15 or 20 if in full-time education)
· Death Certificate of parents
· Birth Certificates of orphans and parents
· Proficiency Certificate (15+) if at school
Q. What happens if someone gets injured at work ?
A. If someone gets injured at work and he has been contributing to the NPS, he must put up a claim for industrial injury allowance at the Social Security Office nearest his residence. He must produce his Birth Certificate, Identity Card, Photocopy of Medical Certificate, and bank account number (optional). The employer pays full wages for the first two weeks. As from the third week, the Ministry will pay an Industrial Injury Allowance equivalent to 80 per cent of the insurable wage of the employee, on production of a medical certificate from the treating doctor for maximum period of 36 months.