Section 17: Employer to pay contribution

17. Employer to pay contribution (1) Subject to sections 17A to 17E, the employer of every insured person shall— (a) pay to the Minister, in such manner as may be prescribed— (i) where he employs one insured person, the amount of the contribution at the appropriate rate specified in the second and third columns of the First Schedule in respect of any remuneration paid to that insured person; (ii) where he employs more than one insured person, the total amount of contributions payable at the appropriate rate specified in the second and third columns of the First Schedule in respect of the remuneration paid to all his insured persons; (b) submit to the Minister, in such manner as may be prescribed, a record of every insured person employed by him together with a statement setting out the remuneration paid to the insured person and the corresponding contributions. N21 – 11 [Issue 9] National Pensions Act (2) The employer of every insured person shall, at the time of paying to the insured person his remuneration for any period, deduct from the remuneration of the insured person the contribution at the appropriate rate specified in the first column of the First Schedule in respect of that remuneration. (2A) Notwithstanding subsections (1), (2) and (3), where an insured person— (a) in the domestic service of an employer; or (b) being an agricultural worker in the service of an employer who is an individual, earns remuneration which does not exceed 3,000 rupees, in the aggregate, during any period in a month, from that employer or concurrently from that employer and any other employer— (i) no deduction from the remuneration of the insured person shall be made by the employer; and (ii) Government shall pay the contribution of the insured person into the Fund. (2B) Where an insured person referred to in subsection (2A) is employed by more than one employer and earns remuneration which exceeds 3,000 rupees, in the aggregate, in a month— (a) the insured person shall inform the employer from whom he receives less than 3,000 rupees in a month, accordingly; and (b) that employer shall deduct the relevant contribution from the remuneration of the insured person. (2C) Notwithstanding subsection (1), an insured person or his employer, or both, may opt to pay a contribution on wage greater than that specified in the Fifth Schedule. (2D) Where an option has been made under subsection (2C)— (a) the insured person shall inform the employer of his option; and (b) the employer shall inform the Ministry of the option in such form as may be prescribed. (3) The amount of a deduction under subsection (2) shall not be recoverable by the employee from the employer. (4) Notwithstanding any enactment or any agreement, no employer shall deduct from the remuneration of an insured person any contribution determined in accordance with the third column of the First Schedule and required to be paid by him under subsection (1). (5) Where the Minister is satisfied that it is not reasonably practicable to collect the contributions payable by an employer in relation to any insured person, the Minister may, by written notice, require any person— (a) who, by virtue of any enactment or agreement, is required to pay wages or salary to the insured person; [Issue 9] N21 – 12 Revised Laws of Mauritius (b) through whose agency the insured person has secured employment; or (c) who, directly or indirectly, controls or comes into possession of the wages or salary payable to the insured p nably practicable to collect the contributions payable by an employer in relation to any insured person, the Minister may, by written notice, require any person— (a) who, by virtue of any enactment or agreement, is required to pay wages or salary to the insured person; [Issue 9] N21 – 12 Revised Laws of Mauritius (b) through whose agency the insured person has secured employment; or (c) who, directly or indirectly, controls or comes into possession of the wages or salary payable to the insured person, to pay the contributions payable in relation to the insured person under subsection (1) (a). (6) Where a notice is issued under subsection (5), this Act shall, with effect from the date specified in the notice, apply to the person named in the notice as they apply to an employer. (7) For the purposes of this section, where wages or salary are paid to an employee— (a) by an agency or third party; (b) through an agency or third party; (c) on the basis of accounts submitted by an agency or third party; (d) in accordance with arrangements made by an agency or third party; or (e) by way of fees, commission or other similar payments which relate to his continued employment in the work obtained through an agency or third party, the agency or third party, as the case may be, shall be deemed to be the employer of that employee. [S. 17 amended by Act 7 of 1990; s. 15 (5) (a) of Act 3 of 2007 w.e.f. 1 March 2007; s. 12 (c) of Act 37 of 2011 w.e.f. 15 December 2011; s. 37 (c) of Act 18 of 2016 w.e.f. 1 January 2017.]