Section 52: Exemptions

52. Exemptions (1) Notwithstanding any other enactment, any payment or transfer of money or of securities to the Sugar Industry Pension Fund shall be exempt from all taxes and duties. (2) Any payment made under this Act to the personal representatives of an employee on the death of such employee shall be free from succession duty. [Issue 9] S51 – 20 Revised Laws of Mauritius FIRST SCHEDULE [Sections 2 and 33] Staff-employees’, artisans’ and labourers’ contributions and pensions shall be in accordance with the following tables— Salary or Monthly basic salary Member’s Pension per month for wage grade or wage contribution each year of service in the salary or wage grade Rs Rs Rs cs Rs cs A ......... less than 25 1 00 0 40 B ......... 25 but under 30 1 25 0 50 C ......... 30 but under 50 1 50 0 60 D ......... 50 but under 75 3 00 1 00 E ......... 75 but under 105 4 50 1 50 F ......... 105 but under 135 6 00 2 00 G ......... 135 but under 165 7 50 2 50 H ......... 165 but under 210 9 00 3 00 I ......... 210 but under 270 12 00 4 00 J ......... 270 but under 330 15 00 5 00 K ......... 330 but under 390 18 00 6 00 L ......... 390 but under 480 21 00 7 00 M ......... 480 but under 600 27 00 9 00 N ......... 600 but under 720 33 00 11 00 O ......... 720 but under 840 33 00 13 00 P ......... 840 but under 960 45 00 15 00 Q ......... 960 but under 1080 51 00 17 00 R ......... 1080 but under 1260 61 00 20 00 S ......... 1260 but under 1440 69 00 23 00 T ......... 1440 but under 1620 78 00 26 00 U ......... 1620 but under 1860 90 00 30 00 V ......... 1860 but under 2100 102 00 34 00 Where an employee passes from one salary or wage grade to another— (a) such employee’s contribution shall change from the rate appertaining to his previous grade to that appertaining to his new grade; and (b) such employee shall qualify for higher pension in respect after such change of salary or wage grade but not in respect of the service previously completed, for which pension shall be computed on the basis of the previous grade. continued on page S51 – 21 S51 – 20 (1) [Issue 9] 102 00 34 00 Where an employee passes from one salary or wage grade to another— (a) such employee’s contribution shall change from the rate appertaining to his previous grade to that appertaining to his new grade; and (b) such employee shall qualify for higher pension in respect after such change of salary or wage grade but not in respect of the service previously completed, for which pension shall be computed on the basis of the previous grade. continued on page S51 – 21 S51 – 20 (1) [Issue 9] Revised Laws of Mauritius SECOND SCHEDULE [Section 2] Employer’s contributions shall be in accordance with the following tables— (a) Staff-employees’ and artisans’ pensions funds Age of member on entry into Employer’s monthly contribution payable to salary grade normal pension age for future service pensions in respect of each one rupee per month of pension i.e. in respect of each 3 rupees per month contributed by the employee Rs cs 18 2 64 19 2 74 20 2 84 21 2 94 22 3 84 23 3 15 24 3 26 25 3 37 26 3 48 27 3 60 28 3 72 29 3 84 30 3 96 31 4 07 32 4 19 33 4 31 34 4 43 35 4 55 36 4 68 37 4 81 38 4 94 39 5 07 40 5 20 41 5 33 42 5 46 43 5 60 44 5 74 45 5 88 46 6 02 47 6 16 48 6 30 49 6 45 S51 – 21 [Issue 1] Sugar Industry Pension Fund Act SECOND SCHEDULE—continued Age of member on entry into Employer’s monthly contribution payable to salary grade normal pension age for future service pensions in respect of each one rupee per month of pension i.e. in respect of each 3 rupees per month contributed by the employee Rs cs 50 6 60 51 6 75 52 6 90 53 7 05 54 7 20 55 7 36 56 7 52 57 7 68 58 7 84 59 8 00 (b) Labourers’ pension fund Employers’ monthly contribution payable to normal pension age for future service pensions. Age of member Wage grade A Wage grade B Wage grade C Wage grade D on entry into wage grade Rs cs Rs cs Rs cs Rs cs 18 113 141 169 232 19 117 146 175 242 20 121 151 181 252 21 125 156 187 262 22 129 161 194 272 23 134 167 201 284 24 138 173 207 296 25 142 178 213 306 26 147 184 220 318 27 151 189 227 328 28 156 195 234 340 29 160 200 240 350 30 165 206 247 362 31 169 211 254 372 32 174 217 261 384 33 179 224 269 398 34 184 230 276 410 35 189 236 284 422 36 194 243 291 436 [Issue 1] S51 – 22 Revised Laws of Mauritius SECOND SCHEDULE—continued Age of member on entry into Employer’s monthly contribution payable to salary grade normal pension age for future service pensions in respect of each one rupee per month of pension i.e. in respect of each 3 rupees per month contributed by the employee Rs cs 37 199 249 299 448 38 204 255 306 460 39 209 261 313 472 40 214 267 321 484 41 219 274 329 498 42 225 281 337 512 43 230 288 345 526 44 236 295 354 540 45 241 301 362 552 46 247 309 370 568 47 252 316 378 582 48 258 323 387 596 49 264 330 396 610 50 270 337 405 624 51 276 345 414 640 52 282 353 423 656 53 288 360 432 670 54 294 367 441 684 55 300 375 450 700 56 306 383 459 716 57 313 391 469 732 58 319 399 479 748 59 322 403 483 756 S51 – 23 [Issue 1]