Overview of the Government Wage Assistance Scheme (GWAS) Extension for October 2020
The Mauritius Revenue Authority (MRA) has issued an official notice regarding the extension of the Government Wage Assistance Scheme (GWAS) for the month of October 2020. This scheme aims to support employment within the tourism sector amidst ongoing economic challenges. It provides financial aid to qualifying employers to help pay their employees' basic salaries, thereby mitigating the adverse effects of the pandemic on employment and income stability.
Purpose and Scope of the Scheme
The primary objective of GWAS is to offer targeted financial support to businesses operating within the tourism sector that have experienced a significant decline in turnover or are facing difficulties in remunerating their staff. The scheme extends the government’s commitment to safeguarding employment and sustaining the tourism industry, which is vital to Mauritius’s economy.
This notice specifically extends the scheme's applicability for October 2020, ensuring that eligible businesses continue to receive assistance to pay their employees' basic salaries. It covers Mauritian and expatriate workers employed in the sector, excluding government entities, local authorities, statutory bodies, and government-owned companies.
Eligibility Criteria for Employers and Employees
Eligible Businesses
- Hotels, guest houses, tourist residences, and domains licensed to operate in the tourism sector.
- Tourist enterprises, including travel agencies, tour operators, tourist guides, and canvassers.
- Businesses involved in nautical activities, such as pleasure crafts engaged in commercial operations.
- National airline companies, including Air Mauritius Ltd and Airmate Ltd.
- Restaurants, pubs, and tables d’hôtes holding a tourist enterprise licence.
- Contract car and bus businesses, event management companies, and public attractions like amusement parks, natural sites, and museums.
- Businesses deriving at least 50% of their income from goods or services sold to tourism-related activities listed above.
Employee Eligibility
The scheme is applicable to both Mauritian and expatriate employees working within the qualifying businesses. For self-employed individuals engaged in activities related to tourism, the scheme provides support only if their activity falls under the specified category.
Financial Assistance Details
The scheme offers different levels of financial aid based on the employee’s basic salary for October 2020, as declared in the employer’s monthly National Pensions Scheme (NPS) contribution returns:
| Basic Salary (Rs) | Assistance per Employee (Rs) |
|---|---|
| From 9,700 to 25,000 | One month’s wage |
| From 25,000 to 50,000 | Fixed amount of 25,000 |
| Above 50,000 | Nil |
The assistance is intended to support employees earning up to Rs 50,000, with the aid decreasing to nil for salaries exceeding this threshold. Employers should base their claims on the declared basic salary figures in their NPS returns.
Application Process and Verification
Employers seeking to benefit from GWAS must submit their applications via the official Mauritius Revenue Authority website (www.mra.mu). The application process includes internal verification checks by the MRA to confirm the accuracy of the claims. Once approved, the government’s financial assistance will be credited directly to the employer’s bank account used for NPS contributions.
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For further assistance or inquiries, employers can contact the MRA helpdesk during office hours at +230 207 6000.
Additional Conditions and Special Considerations
- Self-employed individuals involved in tourism-related activities listed under item (6) are eligible for GWAS support.
- Businesses in items (7) to (9) are eligible only if their turnover has fallen by more than 50% in October 2020 compared to October 2019. This condition does not apply to enterprises established after 1 July 2019.
This extension underscores the Mauritian government’s ongoing commitment to supporting employment in the tourism sector during challenging times, ensuring that workers continue to receive their basic salaries and that businesses can sustain their operations.