Section 19A: Contribution to individual account

19A. Contribution to individual account (1) Every officer, excluding a trainee, student, cadet or an apprentice, who is appointed on or after 1 January 2013, shall adhere to the Scheme and make a contribution to his individual account towards his pension at the rate of 6 per cent, or at such other rate as may be prescribed, of his pensionable emoluments, which shall not include his car benefit, housing allowance and, where applicable, such allowance for service in Agalega or St. Brandon as may be prescribed but shall include, subject to such conditions as may be prescribed, any acting allowance payable to him for performing the duties of a higher office. (2) (a) Every trainee, student, cadet or apprentice recruited under a traineeship, studentship, cadetship or apprenticeship and every contractual employee may adhere to the Scheme. (b) The minimum rate of contribution to be made by a person under paragraph (a) shall be 3 per cent of his pensionable emoluments. [Issue 7] S42 – 10 Revised Laws of Mauritius (3) (a) The statutory body shall make a contribution to the individual account of an officer, excluding a trainee, student, cadet or an apprentice, towards the pension of the officer, at the rate of 12 per cent, or at such other rate as may be prescribed, of the pensionable emoluments of that officer, which shall not include his car benefit and housing allowance. (b) The statutory body shall not make any contribution in respect of a trainee, student, cadet, an apprentice or a contractual employee who adheres to the Scheme under subsection (2). (c) Where an officer is required to serve in Agalega or St. Brandon, the statutory body shall, in addition to the contribution payable under paragraph (a), make a contribution towards his pension, at such rate as may be prescribed, of the allowance of that officer for service in Agalega or St. Brandon. (d) The allowance referred to in paragraph (c) shall not include his car benefit, housing allowance or such other allowance as may be prescribed. (4) (a) Any contribution under this section may, at the request of a participant and after the participant has given one month’s written notice to this effect to his employer, be increased beyond or reduced to the minimum rate set out in subsection (1) or (2). (b) A request for an increase or reduction under paragraph (a) shall be irrevocable for one year after the month in which the increased or reduced contribution has been deducted from the emoluments of the participant for the first time. (5) (a) Any contribution under this section shall— (i) accrue daily; (ii) be rounded to the nearest rupee; (iii) every month, be deducted from emoluments; and (iv) be paid into the individual account of the participant not later than the tenth of the following month. (b) An employer shall make a deduction from an officer’s emoluments where the failure to deduct the contribution was the result of an accidental mistake or a clerical error in which case the deductions shall be made according to the written instructions of the responsible officer or chief executive officer, as the case may be, of the participant concerned. [S. 19A inserted by s. 26 (i) of Act 26 of 2012 w.e.f. 22 December 2012; amended by s. 27 (f) of Act 26 of 2013 w.e.f. 1 January 2013; s. 48 (b) of Act 9 of 2015 w.e.f. 1 January 2013.]