Official Guidance on the Mauritius Government Wage Assistance Scheme and Self-Employed Assistance Scheme – Tourism Sector (June 2020)
The Mauritius Revenue Authority (MRA) issued an official notice on 24 June 2020 to inform the public about the extension and specific provisions of the Government Wage Assistance Scheme (GWAS) and the Self-Employed Assistance Scheme (SEAS). These schemes were introduced as part of the government’s response to the economic impact of the COVID-19 pandemic, particularly targeting the tourism sector and related activities. This guide provides an overview of the scheme’s scope, eligibility criteria, and application procedures as outlined in the official communication.
Objectives and Scope of the Schemes
The primary objective of the GWAS and SEAS is to provide financial support to employers and self-employed individuals whose activities have been adversely affected by COVID-19 restrictions. The schemes aim to mitigate income loss and sustain employment within sectors most impacted by the pandemic, notably the tourism industry and associated services.
The schemes are applicable for the month of June 2020, with extensions granted to eligible operators holding valid licences or permits issued by relevant authorities. The targeted activities are categorized into two main groups:
- Tourism Sector Activities: Including hotels, guest houses, tourist residences, tourist enterprises (excluding restaurants and pubs), pleasure crafts involved in commercial nautical activities, travel agencies, tour operators, tourist guides, and businesses deriving at least 90% of their income from tourism-related goods or services.
- Activities Affected by COVID-19 Regulations: Such as fitness centres, horse racing, gaming establishments, amusement parks, multi-purpose halls, nightclubs, professional sports, theatres, and cinemas.
Eligibility Criteria and Specific Provisions
For Employers in the Tourism Sector
Employers operating within the tourism sector who possess the necessary licences or permits from designated authorities are eligible to apply. This includes:
- Hotels, guest houses, and tourist residences
- Tourist enterprises other than food and beverage outlets
- Pleasure crafts engaged in commercial nautical activities
- Travel agencies, tour operators, tourist guides, and canvassers
- Businesses earning predominantly (at least 90%) from tourism-related activities
Employers must demonstrate their licencing status and compliance with relevant regulations to qualify. The scheme provides financial support to cover wages, assisting employers in retaining staff during periods of restricted activity.
For Self-Employed Individuals
Self-employed persons eligible under the scheme include artists, haberdashers operating at markets, license holders issued by tourism or beach authorities (excluding certain categories), handicraft makers, school canteen workers, and taxi drivers serving airports or hotels. Notably, self-employed individuals involved in activities outside the specified categories are not eligible.
It is important to note that self-employed persons can only benefit from GWAS for activities falling under item (5) of the eligible activities list, namely those earning at least 90% of their income from relevant tourism activities.
Application Procedures and Supporting Documents
Eligible employers and self-employed persons are instructed to submit their applications via the official Mauritius Revenue Authority (MRA) website, www.mra.mu. The application process is designed to be fully digital, aligning with the government’s push towards e-government services.
Applicants should ensure they have valid licences or permits, as well as relevant documentation confirming their activities and income sources. The application form, known as the PSC Form 7, must be completed online, with supporting documents uploaded as required.
Additional Information and Assistance
For further guidance or inquiries about the scheme, applicants are encouraged to contact the MRA helpdesk at +230 207 6000. The authority emphasizes the importance of submitting accurate and complete information to facilitate the processing of applications and the disbursement of support.
This initiative exemplifies the government’s commitment to supporting sectors most affected by the pandemic and highlights the ongoing efforts to sustain employment and economic activity in Mauritius during challenging times.