Understanding the Government Wage Assistance Scheme (GWAS) in Mauritius
The Government Wage Assistance Scheme (GWAS) is an official initiative launched by the Mauritius Revenue Authority (MRA) to support businesses within the tourism sector and their employees during challenging economic circumstances. This notice, identified under code CommuniqueGWAS161220, provides comprehensive information regarding the scheme's scope, eligibility criteria, application procedures, and the benefits available to eligible employers and employees.
Objective and Scope of the Scheme
The primary aim of GWAS is to provide financial support to businesses operating within the tourism industry to ensure that employees receive their basic salaries amid the economic disruptions caused by external factors, such as the global health crisis. The scheme extends into December 2020, reflecting the government's commitment to maintaining employment and economic stability within this vital sector.
The scheme is applicable to a range of tourism-related businesses holding valid licences or permits issued by relevant authorities. These include:
- Hotels, guest houses, tourist residences, and domains
- Tourist enterprises and pleasure crafts engaged in commercial nautical activities
- Travel agencies, tour operators, tourist guides, and canvassers
- 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 sector employees
- Restaurants and pubs holding a tourist enterprise licence
- Contract car and bus businesses, event management companies
- Public attractions, amusement parks, natural sites, and museums
It is important to note that the scheme applies to both Mauritian nationals and expatriate employees working within these businesses. However, it explicitly excludes government entities, local authorities, statutory bodies, government-owned companies, and enterprises located in Rodrigues and other outer islands.
Financial Assistance and Eligibility Criteria
Eligible employers can benefit from financial support based on the basic salary of their employees in December 2020. The assistance is structured as follows:
| Employee Basic Salary (Rs) | Type of Assistance |
|---|---|
| From 9,700 to 25,000 | One month wage |
| From 25,000 to 50,000 | Fixed amount of 25,000 Rs |
| Above 50,000 | No assistance |
The calculation of the assistance will be based on the salary figures declared by employers in their monthly National Pension Scheme (NPS) contribution returns. The Mauritius Revenue Authority (MRA) will verify the accuracy of claims through internal checks before disbursing the approved amounts directly into the employer’s designated bank account used for NPS contributions.
Application Process and Additional Conditions
Employers seeking to benefit from GWAS must submit their applications via the official MRA portal at www.mra.mu. The process involves online registration, where applicants provide necessary details and supporting documentation as required by the scheme guidelines.
For further assistance or inquiries, applicants can contact the MRA helpdesk during office hours at +230 207 6000. It is advisable to keep records of all submissions and correspondences for future reference.
Special Provisions and Limitations
The scheme also covers self-employed individuals engaged in activities specified under item (6), which includes those deriving income from goods or services sold to tourism sector employees. However, specific provisions apply for businesses whose turnover has decreased significantly:
- Items (7) to (9) are applicable only if the business’s turnover in December 2020 has fallen by more than 50% compared to December 2019.
- This condition does not apply to enterprises established on or after 1 July 2019.
Employers should ensure they meet all eligibility criteria and provide accurate information to facilitate smooth processing of their applications. The scheme aims to mitigate the economic impact on tourism sector employees and sustain employment levels during periods of reduced activity.
Conclusion
The Government Wage Assistance Scheme represents a targeted effort by the Mauritian authorities to support the tourism industry—a sector vital to the country's economy. By providing financial aid to eligible businesses and their employees, the scheme helps to cushion the adverse effects of economic downturns and promotes ongoing employment. Employers and employees are encouraged to utilize the official online platforms for application submissions and to stay informed about any updates or changes to the scheme through official communications from the Mauritius Revenue Authority.
