juris

National Pensions Act

consolidated text (as at 2016, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.

Later amending instruments held: Business Facilitation (Miscellaneous Provisions) Act 2017 (Act No 4 of 2017), Finance (Miscellaneous Provisions) Act 2017 (Act No 10 of 2017), Finance (Miscellaneous Provisions) Act 2018 (Act No 11 of 2018), Finance (Miscellaneous Provisions) Act 2019 (Act No 13 of 2019), Covid-19 (Miscellaneous Provisions) Act 2020, Finance (Miscellaneous Provisions) Act 2020, Finance (Miscellaneous Provisions) Act 2021 (Act No 15 of 2021), Finance (Miscellaneous Provisions) Act 2022 (Act No 15 of 2022), Finance (Miscellaneous Provisions) Act 2023 (Act No 12 of 2023), Finance (Miscellaneous Provisions) Act 2024 (Act No. 11 of 2024), Finance Act 2025 (Act No. 18 of 2025).

Ask juris about this law Official source

Sections

  1. 1 Short title
  2. 2 Interpretation
  3. PART II: BASIC PENSIONS
  4. 3 Basic retirement pension
  5. 4 Widow’s basic pension
  6. 5 Orphan’s pension
  7. 6 Guardian’s allowance
  8. 7 Child’s allowance
  9. 8 Invalid’s basic pension
  10. 9 Inmate’s allowance
  11. 10 Disqualification
  12. 11 Rate of basic pensions
  13. PART III: INSURED PERSONS AND CONTRIBUTIONS
  14. 13 Insured persons
  15. 15 Persons voluntarily insured
  16. 16
  17. 17 Employer to pay contribution
  18. 17A Joint liability of employer and job contractor in the sugar industry
  19. 17B Contribution in respect of persons in receipt of Transition Unemployment Benefit
  20. 17C
  21. 17D Enforcement
  22. 17E Director-General to remit the amount of contribution paid
  23. 17AA Monthly return inserted by Act No 13 of 2019
  24. 17AC Payment of contributions inserted by Act No 13 of 2019
  25. PART III: INSURED PERSONS AND CONTRIBUTIONS
  26. 18 Contribution
  27. 19 Privilege in respect of contributions
  28. PART IV: CONTRIBUTORY PENSIONS
  29. 20 Contributory retirement pension
  30. 21 Invalid’s contributory pension
  31. 22 Widow’s or Widower’s contributory pension
  32. 23 Orphan’s contributory pension
  33. 23A Lump sum payment
  34. 23B Refund of contributions to non-citizens
  35. PART V: INDUSTRIAL INJURY PENSIONS
  36. 24 Industrial injury
  37. 25 Industrial injury allowance
  38. 26 Disablement pension
  39. 27 Other allowances
  40. 28 Survivor’s pension
  41. 29 Benefits for orphan and other dependents
  42. 30 Saving
  43. PART VA: CONTRIBUTION SOCIALE GENÉRALISÉE
  44. 30A Interpretation of Part VA inserted by Act No 7 of 2020
  45. 30B CSG inserted by Act No 7 of 2020
  46. 30C Assessments on employers and participants inserted by Act No 7 of 2020
  47. 30D Penalty and interest on unpaid CSG inserted by Act No 7 of 2020
  48. 30E Benefit in respect of CSG inserted by Act No 7 of 2020
  49. 30F Regulations under Part VA inserted by Act No 7 of 2020
  50. PART VI: ADMINISTRATIVE, FINANCIAL AND GENERAL PROVISIONS
  51. 31 Establishment of Board
  52. 32 Functions of Board
  53. 32A Collection and recovery of contribution by inserted by Act No 4 of 2017
  54. PART VI: ADMINISTRATIVE, FINANCIAL AND GENERAL PROVISIONS
  55. 33 Duties of Minister
  56. 33 Duties of Ministry inserted by Act No 4 of 2017
  57. PART VI: ADMINISTRATIVE, FINANCIAL AND GENERAL PROVISIONS
  58. 34 Determination of claims to benefits
  59. 34A Liability for payment of contribution
  60. 35 Payment of benefits
  61. 35A Payment of benefit into bank account
  62. 36 Appeal Tribunal and Medical Tribunal
  63. 37 National Pensions Fund
  64. 38 Investment of assets of Fund
  65. 38A Actuarial valuation
  66. 39 Accounts of Fund
  67. 39A Pension cards
  68. 40 Restriction on benefits
  69. 41 Remarriage of surviving spouse
  70. 42 Plurality of benefits
  71. 42A Increase in amount of pensions
  72. 43 Protection from liability
  73. 44
  74. 45 Offences
  75. 45A Surcharge on late contributions or late returns
  76. 45B Recovery of contributions, surcharge or benefit
  77. 45C Arrears of contribution
  78. 45D Jurisdiction
  79. 45E Franking of documents
  80. 45F Certificate admissible in evidence
  81. 45G Authentication of documents
  82. 45H Keeping of records and register
  83. 45I Persons leaving Mauritius
  84. 45J Power to summon
  85. 45K Cessation of business
  86. PART VII: MISCELLANEOUS
  87. 46 Regulations
  88. 47 Workmen’s Compensation Act
  89. 48 Transitional provisions
  90. SECOND SCHEDULE
  91. 1
  92. 2 Widow’s basic pension.......................................................... 5,000
  93. 3
  94. 4 Guardian’s allowance. ............................................................ 1,000
  95. 5
  96. 6 Invalid’s basic pension ........................................................... 5,000
  97. 7
  98. 8 Inmate’s allowance to an inmate of a charitable institution ......... 700
  99. 9
  100. 10 Minimum contributory retirement pension................................. 520
  101. THIRD SCHEDULE
  102. 1 Calculation of contributory pensions
  103. 2 Pension points
  104. 3 Calculation of contributory retirement pension
  105. 4
  106. 5 Retirement Reduction Factor
  107. 6 Late Retirement Increase Factor
  108. EIGHTH SCHEDULE
  109. 1
  110. 2 Pension points
  111. 3 Retirement Reduction Factor
  112. 4 Calculation of Contributory Retirement Pension under section 20 (3), (4), (6)