1. For an employee of a Non-Export Enterprise - Rs 11,575

2. For an employee of an Export Enterprise – Rs 10,875

MRA is responsible for the payment of the special allowance payable under the Additional Remuneration and Other Allowances Act as a supplement to the National minimum wage. The special allowance payable to a full time employee is summarized as below:

1. For the months from July 2023 to December 2023

   1. A maximum amount of Rs 1,425 to both a Mauritian employee and a migrant employee of a non-export enterprise to top up his monthly guaranteed income to Rs 13,000.

   2. A maximum amount of Rs 2,125 and an additional amount of Rs 140, being part of salary compensation for the period from July 2023 to December 2023, to a Mauritian employee of an export enterprise to top up his monthly guaranteed income to Rs 13,000.

   3. A maximum amount of Rs 2,125 to a migrant employee of an export enterprise to top up his monthly guaranteed income to Rs 13,000.

   4. Rs 140 being part payment of the salary compensation for the period from July 2023 to December 2023 to a Mauritian employee who is employed on a full time basis in an export enterprise and drawing a monthly basic wage or salary above Rs 10,735 (amount payable by the employer which excludes Rs 140) but not exceeding Rs 51,635 (amount payable by the employer which excludes Rs 140) per month.

2. For the months from January 2023 to June 2023

   1. A maximum amount of Rs 500 to a Mauritian employee of a non-export enterprise to top up his monthly guaranteed income to Rs 12,075.

   2. A maximum of Rs 1,200 and an additional amount of Rs 140, being part of salary compensation for the period from January 2023 to June 2023, to a Mauritian employee of an export enterprise to top up his monthly guaranteed income to Rs 12,075.

   3. A maximum of Rs 860 to a migrant employee of an export enterprise, who was in employment as at 31 December 2019, to top up his monthly guaranteed income to Rs 11,735.

   4. Rs 140 being part payment of salary compensation for the period from January 2023 to June 2023 to a Mauritian employee who is employed on a full time basis in an export enterprise and drawing a monthly basic wage or salary above Rs 10,735 (amount payable by the employer which excludes Rs 140) but not exceeding Rs 51,635 (amount payable by the employer which excludes Rs 140) per month.