Mauritius portable retirement gratuity fund now active

Mauritius portable retirement gratuity fund now active

The Mauritius Revenue Authority has published a communique reminding employers that their obligation to contribute to the portable retirement gratuity fund will apply from January 2022.




Following the enactment of the Workers Rights Act 2019, a portable retirement gratuity fund was introduced. The purpose is to provide for the payment of a gratuity on the retirement or death of a worker and that irrespective of the number of employers the worker has worked for during their career.


Contribution Amount


For each eligible worker, employers are required to contribute 4.5% of the worker’s monthly remuneration into the portable retirement gratuity fund.




There was an initial moratorium of about 2 years which was given to employers. The portable retirement gratuity fund was suspended for the period of January 2020 to December 2021.  


PRGF contributions and returns


In their communique, the MRA confirmed that the PRGF return for the month of January 2022 and the payment of the contribution should be made on or before 28 February 2022.

PRGF contribution with respect to the moratorium period shall be deemed to form part of “Past Services”.

The “Past Services” PRGF return and payment of contribution facilities for months prior to January 2022 will be available on the MRA website by the end of January 2022.


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