Section 2: Interpretation

2. Interpretation In this Act— “Additional Remuneration Act” means the Additional Remuneration Act currently in force in that financial year; “basic wage or salary”, in relation to an employee, means— (a) where the terms and conditions of employment of the employee are governed by Remuneration Regulations, an arbitral award or an agreement, whether oral or written, express or implied, the basic wage or salary prescribed in the Remuneration Regulations, award or agreement, or where the employer pays a N23 – 1 [Issue 9] National Savings Fund Act higher wage or salary, the higher wage or salary so paid, but does not include any allowance by any name called, and whether paid in cash or in kind; (b) in any other case, all the emoluments received by the employee, excluding any bonus or overtime, but shall not exceed the maximum basic wage or salary as specified in the Second Schedule to the National Savings Fund (Collection of Contributions) Regulations 1997; “Committee” means the Technical Committee established under section 7; “employee”— (a) means any person aged 18 and above, but below retirement age, who works or has worked under a full-time or part-time contract of service or apprenticeship, whether the contract is express or implied, oral or in writing and whether the person is paid daily, weekly, monthly or otherwise; (b) includes a public officer and such other persons as the Minister may prescribe; (c) includes a non-citizen, other than a non-citizen employed by an export manufacturing enterprise, who has resided in Mauritius for a continuous period of less than 2 years; “employer” means any person for whom an employee works or has worked; “export manufacturing enterprise” means such enterprise as the supervising officer of the Ministry responsible for the subject of labour may approve; “financial year” means the period of 12 months ending on 30 June in every year; “Fund” means the Fund established under section 3; “lump sum” means— (a) where entitlement arises on ground of death of the employee or retirement as defined in paragraph (a), (b)(i), (b)(iii) or (vii) of the definition of “retirement”, a lump sum made up of any balance, including any balance of the Recycling Fee in the National Savings Fund Account of the employee; or (b) where entitlement arises on ground of retirement as defined in paragraph (b) (ii), (iv), (v) or (vi), a lump sum made up of the 2.5 per cent contributions paid by the employer and interest accrued thereon; “Minister” means the Minister to whom responsibility for the subject of social security is assigned; “NIC number” has the same meaning as in the Civil Status Act; [Issue 9] N23 – 2 Revised Laws of Mauritius “NPF and NSF Investment Community” means the NPF and NSF Investment Committee set up under section 38 of the National Pensions Act; “National Pensions Fund” means the Fund established under the National Pensions Act; “Permanent Secretary” means the Permanent Secretary of the Ministry; “retirement”— (a) means the attainment of retirement age; and (b) includes— (i) retirement from employment on ground of age as provided for under the Employment Rights Act, any pension law or any Remuneration Regulations; (ia) in respect of a person aged 60 or more, retirement, or otherwise ceasing to work, on or before the age of 60; (ii) retirement on medical ground, duly certified by a Government Medical Officer or a medical practitioner in the service of the employer; (iii) in respect of a member of the police for the attainment of retirement age; and (b) includes— (i) retirement from employment on ground of age as provided for under the Employment Rights Act, any pension law or any Remuneration Regulations; (ia) in respect of a person aged 60 or more, retirement, or otherwise ceasing to work, on or before the age of 60; (ii) retirement on medical ground, duly certified by a Government Medical Officer or a medical practitioner in the service of the employer; (iii) in respect of a member of the police force, retirement after the completion of 25 years of pensionable service; (iv) the loss of employment on or after attaining the age of 45 as a result of the cessation of business, reduction of workforce or redundancy; (v) voluntary retirement in the context of a Voluntary Retirement Scheme under section 23 of the Sugar Industry Efficiency Act, an Early Retirement Scheme under section 23A of the Sugar Industry Efficiency Act or a factory closure pursuant to section 30 of the Mauritius Cane Industry Authority Act 2011; (vi) the loss of employment as a result of the cessation of business, reduction of workforce or redundancy and where the employee has opted to set up a business under section 43 (2) (b) (ii) of the Employment Rights Act; (vii) in relation to a non-citizen who is an employee, retirement from employment on the ground of expiry of his contract of employment or work permit, or termination of his employment, as the case may be, and subject to the non-citizen ceasing to be an employee under this Act; “retirement age” means, in respect of a person whose month and year of birth are specified in Column 1 of the Second Schedule, the date on which that person attains the age specified in Column 2 of that Schedule. [S. 2 amended by s. 23 (a) of Act 18 of 2008 w.e.f. 1 July 2008; s. 70 (4) (a) of Act 33 of 2008 w.e.f. 2 February 2009; s. 30 (a) of Act 14 of 2009 w.e.f. 1 July 2009; s. 13 (a) of Act 37 of 2011 w.e.f. 1 January 2012; s. 65 (1) of Act 40 of 2011 w.e.f. 19 March 2012; s. 17 (a) of Act 26 of 2013 w.e.f. 1 January 2014; s. 38 of Act 18 of 2016 w.e.f. 1 July 2015 and 1 July 2016.] N23 – 3 [Issue 9] National Savings Fund Act