Wage Assistance Scheme (WAS)
Extension for month of April 2021
The GWAS is a financial assistance provided by the Government of Mauritius to Employers as a response to the COVID-19 pandemic, to ensure that all employees are duly paid their salary for
the month of April 2021.
The financial assistance is provided to operators in the tourism industry in the Island of Mauritius and Rodrigues for the month of April 2021
The scheme is applicable to businesses which have the necessary licence/permit from the relevant authorities:
- Hotels, guest houses, tourist residences and domaines;
- Tourist enterprises except restaurants, pubs and tables d'hotes;
- Pleasure crafts engaged in commercial nautical activities;
- Travel agencies, tour operators, tourist guides or canvassers;
- National airline, including Air Mauritius Limited and Airmate Ltd;
- Businesses deriving at least 50% of their income from goods sold or services provided to persons engaged in tourism activities as listed at (a)(1) to (5) above.*
- Handicraft businesses having employees
- Companies dealing in baggage handling at the airport
- Companies dealing with cargo handling at the airport
- Airport lounge
- Baggage wrapping business at the airport
- Businesses recruiting students to be placed on internships in hotels
- A holder of Public Service Vehicle Licence (Contract Bus) for the conveyance of Tourists
An MQA and IATA registered training institution providing courses on aviation and related fields if its intake for the current cohort has been reduced by more than 50% as compared to
the corresponding intake in the previous cohort;
- The Tax Tourist Refund Counter operated by the MCCI at the airport;
- Restaurants, pubs, tables d'hotes holding a tourist enterprise licence.**
- Contract car businesses or contract bus businesses, event management companies, and**
- Attractions, amusement parks, natural sites and museums.**
- Foreign exchange dealers or money-changers;**
- Shops under the Deferred Duty and Tax Scheme;**
- Tourist shops operating in the premises of a hotel or a shop, outside a hotel, selling products mainly to tourists.**
* A self employed engaged in activities falling under item (6) above is entitled to GWAS only.
** Items(16) to (21) are applicable to businesses whose turnover has fallen by more than 40% in April 2021 as compared to the corresponding turnover in April 2019. However, this condition does not apply to an enterprise which has been set up on or after 01 July 2019.
Sectors other than the Tourism Sector
With the lockdown in the island of Mauritius for the period from 01 April 2021 to 30 April 2021, the financial assistance under the Wage Assistance Scheme is extended to all Small and Medium Enterprises (SME) operating in the Island of Mauritius.
An SME is an enterprise whose turnover for the accounting year ended in the year 2020 did not exceed Rs 50 million and would include a charitable institution approved by the Director-General or registered under the Registration of Associations Act, charitable trust or charitable foundation if its annual gross income does not exceed Rs 50 million.
The Eligible Employers will benefit financial assistance from the Government as per the table below:
|For every employee with basic salary in April 2021
||Assistance per employee(Rs)
|From 9,700 to Rs 25,375
||One month wages
||From Rs 9,700 to Rs 25,375
|From Rs 25,375 to Rs 50,375
|Above Rs 50,375
Click here to apply for Government Wage Assistance Scheme
The Wage Assistance Scheme covers both Mauritians and expatriate employees in full-time or part-time employment in Mauritius. However, Ministries and Government Departments, Local Authorities, Statutory Bodies and Government Owned Companies Employees of the public sector are excluded.
Employers are required to apply for GWAS electronically using the facilities available on the MRA website.
The quantum of assistance claimed should be based on the basic salary of the employees as normally declared by employers in their monthly CSG Returns.
In processing the applications under GWAS, the MRA will carry out internal checks to verify the correctness of claims. The verification will be based on previous Contribution returns filed by a business to ascertain the number of employees and their basic salaries. Thereafter, MRA will credit the approved amount to the employer's bank account used by him for payment of monthly contribution.
MRA will, after submission of the CSG return for the month of April 2021, further verify the amount claimed and make adjustments accordingly.