Section 150A: Negative Income Tax allowance

150A. Negative Income Tax allowance (1) Subject to this section, the Director-General shall pay to every individual who derives earnings of 9,900 rupees or less in a month, a Negative Income Tax allowance as specified in the Eleventh Schedule. (2) No allowance under this Part shall be payable unless – (a) the individual is a citizen of Mauritius; (b) the individual is in full-time employment, working for a minimum of 30 hours in a week over at least 5 days; (c) the individual has been in continuous employment for a period of 6 months prior to the month in respect of which the allowance under subsection (1) is payable; (d) the aggregate net income of the individual and that of his spouse, including any dividend and interest, in the current year did not exceed 390,000 rupees; 222 Acts 2017 (e) the individual and the person by whom he is employed, are both fully compliant with their contributions to the National Pensions Fund and the National Savings Fund. (3) An individual who meets the requirements of subsections (1) and (2) shall be paid the Negative Income Tax allowance where he has submitted an application in such form and manner as the Director-General may determine. (4) The Negative Income Tax allowance shall be paid at such interval as may be prescribed. (5) (a) Where an individual benefits from Negative Income Tax allowance in a month and the Director-General finds that the individual is not entitled to the allowance, the Director-General shall issue a claim to the individual for repayment of the allowance within 28 days of the date of the claim. (b) Where an individual fails to pay the amount claimed from him under paragraph (a), the Director-General may recover the amount under Part XI of this Act. (6) In this Part – earnings – (a) means all salary, wages, overtime pay, leave pay, and other allowances in money or money’s worth, other than travelling and end-of-year bonus derived from employment; and (b) includes any annuity, pension and basic retirement pension. (zl) by inserting, after section 156, the following new section –