Overview of the Government Wage Assistance Scheme (GWAS) in Mauritius
The Government of Mauritius, through the Mauritius Revenue Authority (MRA), has implemented the Government Wage Assistance Scheme (GWAS) as a targeted measure to support employment within the tourism sector during challenging economic conditions. Originally introduced to address the repercussions of the COVID-19 pandemic, the scheme has been extended to cover additional months, including September 2020, to ensure continued financial support for affected employees and employers.
Scope and Eligibility Criteria
Applicable Businesses and Activities
The GWAS is designed to benefit businesses operating within the tourism sector that hold the necessary licenses or permits issued by relevant authorities. These include:
- Hotels, guest houses, tourist residences, and domains
- Tourist enterprises and travel agencies
- Tourist guides and canvassers
- Commercial pleasure crafts engaged in nautical activities
- National airline companies, including Air Mauritius Ltd and Airmate Ltd
- Businesses deriving at least 50% of their income from goods or services provided to tourism-related activities
- Restaurants, pubs, and tables d’hôtes holding a tourist enterprise license
- Contract car and bus businesses, event management companies
- Public attractions, amusement parks, natural sites, and museums
Employee Eligibility
The scheme covers both Mauritian and expatriate employees working in these tourism-related businesses. It is important to note that the scheme does not extend to:
- Ministries and Government Departments
- Local Authorities
- Statutory Bodies
- Government-Owned Companies
Financial Support and Calculation of Assistance
Amount of Assistance
| Basic Salary in September 2020 (Rs) | Assistance per Employee (Rs) |
|---|---|
| From 9,700 to 25,000 | One Month Wage |
| From 25,000 to 50,000 | Fixed Amount of 25,000 |
| Above 50,000 | Nil |
The assistance is calculated based on the employee's basic salary, as normally declared by the employer in the monthly National Pension Scheme (NPS) contribution returns. Employers are encouraged to ensure the accuracy of the declared salaries, as the Mauritius Revenue Authority (MRA) will conduct internal checks during the application review process.
Application and Disbursement Process
Employers wishing to benefit from GWAS must submit their applications via the official MRA online portal, accessible at www.mra.mu. The application process involves verification of the submitted information, after which the approved amount will be credited directly to the employer’s bank account used for NPS contributions. This digital process aims to streamline the delivery of financial support and reduce administrative delays.
Additional Provisions and Special Cases
Self-Employed Individuals
Self-employed persons engaged in activities listed under item (6) of the eligible activities are also entitled to apply for GWAS, provided their income stems from goods sold or services provided to tourism-related businesses.
Businesses with Declined Turnover
For enterprises involved in items (7) to (9), eligibility is contingent upon a decline exceeding 50% in turnover during September 2020 compared to September 2019. This condition does not apply to businesses established on or after 1 July 2019, recognizing the unique circumstances of newer enterprises.
Summary and Implications for Employers
The extension of GWAS underscores the Mauritian government’s commitment to safeguarding jobs within the tourism sector amidst ongoing economic challenges. Employers benefiting from this scheme can expect financial relief that supports employee wages, thereby contributing to the sector’s resilience. It is essential for eligible businesses to adhere strictly to the application procedures and ensure accurate salary declarations to facilitate smooth processing and timely disbursement of funds.
Further Information and Assistance
For additional guidance or inquiries regarding the scheme, applicants are advised to contact the MRA helpdesk during office hours at +230 207 6000. Detailed instructions and updates are also available on the official MRA website, ensuring that all stakeholders are well-informed of the latest developments concerning GWAS.
