Section 23B: Refund of contributions to non-citizens

23B. Refund of contributions to non-citizens (1) Where a non-citizen is an insured person under section 13 and has not opted to receive pension under Part IV, his share of contributions, together with accrued interest determined by such actuary as the Minister may appoint, shall be refunded to him at the expiry of his contract of employment or work permit, as the case may be, or on the termination of his employment. (1A) Where the non-citizen dies and no contributory pension has been paid under Part IV, the contributions and accrued interest referred to in subsection (1) shall be paid to his surviving spouse or in the absence of a surviving spouse, to the other legal personal representative of the deceased. (1B) Where any payment is made under subsection (1) or (1A), the contributions made by the employer shall not be used for the purpose of computing any contributory pension payable under Part IV. (1C) Notwithstanding subsection (1A), where the non-citizen dies and leaves a surviving spouse or one or more orphans who are citizens, the surviving spouse or orphans, as the case may be, may opt for a contributory pension under Part IV in lieu of a refund of contributions. (2) Subsection (1) or (1A) shall not apply where the non-citizen— (a) has been awarded a pension under Part IV computed on the basis of his contributions; or [Issue 9] N21 – 16 (4) Revised Laws of Mauritius (b) remains an insured person. [S. 23B inserted by s. 16 (b) of Act 26 of 2013 w.e.f. 1 January 2014; amended by s. 37 (f) of Act 18 of 2016 w.e.f. 1 July 2016.] PART V – INDUSTRIAL INJURY PENSIONS