Section 5: Contributions to Fund

5. Contributions to Fund (1) Subject to section 5A, every employer shall, in respect of every month and in respect of every employee who works during that month, pay the amount of contribution as specified in the First Schedule into the National Pensions Fund for credit to the Fund. (2) The employer of any employee referred to in item 2 (a) and (c) of the First Schedule shall, at the time of paying to the employee his basic wage or salary for any period, deduct therefrom one per cent of the basic wage or salary and pay over that sum to the National Pensions Fund for credit to the Fund. (3) Notwithstanding subsection (2), where an employee who is an insured person in the service of an employer referred to in section 17 (2A) of the National Pensions Act, 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— (a) no deduction from the remuneration of the employee shall be made by the employer; and (b) Government shall pay the contribution of the employee into the National Pensions Fund. (4) Where an employee who is an insured person referred to in section 17 (2A) of the National Pensions Act is employed by more than one employer and earns remuneration which exceeds 3,000 rupees, in the aggregate, in a month— (a) the employee shall inform the employer from whom he receives less than 3,000 rupees in a month, accordingly; and [Issue 9] N23 – 4 Revised Laws of Mauritius (b) that employer shall deduct the relevant contribution from the remuneration of the employee. [S. 5 amended by s. 15 (6A) (a) of Act 3 of 2007 w.e.f. 1 March 2007; amended by s. 23 (c) of Act 18 of 2008 w.e.f. 1 July 2008; repealed and replaced by s. 70 (4) (c) of Act 33 of 2008 w.e.f. 2 February 2009; amended by s. 13 (b) of Act 37 of 2011 w.e.f. 15 December 2011.]