Section 15OE: Financial assistance for payment of salary

15OE. Financial assistance for payment of salary compensation 2022 (1) In this section – “activity in the tourism industry” means an activity specified in Part I of the Twelfth Schedule to the Income Tax Regulations 1996; Acts 2022 319 “basic wage or salary” – (a) has the same meaning as in the Workers’ Rights Act 2019; and (b) includes any payable additional remuneration; “eligible employee” – (a) means an employee employed on a full-time basis and deriving at least the national minimum wage for the year 2022 – (i) from an SME deriving gross income from business; (ii) from an enterprise in the tourism sector; or (iii) from such other category of employer as may be prescribed; and (iv) whose basic wage or salary does not exceed – (A) 50,635 rupees where the employer is an export enterprise; or (B) 50,775 rupees in any other case; but (b) does not include – (i) an employee employed by a Ministry, a Government department, a local authority, a statutory body or the Rodrigues Regional Assembly; (ii) an employee employed by such category of employer as may be prescribed; or 320 Acts 2022 (iii) such category of employees as may be prescribed; “export enterprise” has the same meaning as in the Export Enterprises (Remuneration) Regulations 2019; “SME” has the same meaning as in section 150B. (2) Subject to this Part, the Director-General shall, in respect of every eligible employee of an employer, pay, in case the employer is – (a) an SME, other than export enterprise or where the employer is not an SME and carries out an activity in the tourism industry, to the employer an allowance equivalent to – (i) 500 rupee as may be prescribed; “export enterprise” has the same meaning as in the Export Enterprises (Remuneration) Regulations 2019; “SME” has the same meaning as in section 150B. (2) Subject to this Part, the Director-General shall, in respect of every eligible employee of an employer, pay, in case the employer is – (a) an SME, other than export enterprise or where the employer is not an SME and carries out an activity in the tourism industry, to the employer an allowance equivalent to – (i) 500 rupees monthly per eligible employee deriving a basic wage not exceeding 13,500 rupees; and (ii) 400 rupees monthly per eligible employee deriving a basic wage exceeding 13,500 rupees but not exceeding 50,775 rupees; (b) an SME and also an export enterprise, to the employer an allowance equivalent to – (i) 360 rupees monthly per eligible employee deriving a basic wage not exceeding 13,360 rupees; and Acts 2022 321 (ii) 260 rupees monthly per eligible employee deriving a basic wage exceeding 13,360 rupees but not exceeding 50,635 rupees, for each month beginning January 2022 and ending June 2022. (3) An application for an allowance under subsection (2) shall be made electronically to the Director-General in such form and manner as he may determine. (4) Section 150D(4) to (7) shall apply to this section with such adaptations and modifications as may be necessary to enable the Director-General to pay the allowance. (u) by inserting, after Part XIID, the following new Part – PART XIIE – PRIME A L’EMPLOI SCHEME