The Contribution Sociale Généralisée – Briefing Note

By virtue of amendments brought to the National Pensions Act through the Finance (Miscellaneous Provisions) Act 2020, no contribution is payable to the National Pensions Fund after August 2020. Instead, the Contribution Sociale Généralisée (“CSG”) becomes payable to the MRA as provided in the Contribution Sociale Généralisée Regulations 2020 and summarised below. The CSG collected by the MRA is credited to the Consolidated Fund. The benefit payable to participants from the Consolidated Fund in respect of CSG paid has not yet been prescribed.

*Employees include non-citizens, employees above retirement age, atypical workers, executive directors, amongst others.

The following persons are exempted from the application of the CSG:

– a non-citizen employed by an export manufacturing enterprise who has resided in Mauritius for a continuous period of at least 2 years;

– a non-citizen who is employed by a foreign contractor engaged in the implementation of a project which is funded by a foreign State up to not less than 50% of the estimated project value, from grant or concessional financing, as the Minister may determine;

– a person taking part in a training scheme set up by the Government or under a joint public-private initiative with a view to facilitating the placement of jobseekers in gainful employment;

– a non-executive director of a company;

– a person under a contract of apprenticeship regulated under the MITD Act.

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