In the run-up to the November 2024 general election in Mauritius, both the ruling party and the opposition endorsed providing a 14th-month bonus for certain employees in the public and private sectors to ease cost-of-living concerns. The opposition party won the election handily and, as one of its first measures, endorsed legislation — the Special Allowance Act 2024 (SAA) — requiring employers to pay covered staff (as defined by the act) a 14th-month bonus based on 2024 employment. This second fixed annual bonus is in addition to the mandatory 13th-month bonus that applies to all staff. The act took effect on December 20, 2024.
From an employer’s perspective, the main provisions of the SAA include:
Employers should review the SAA and identify eligible current and former staff for payment. While the SAA only applies to 2024 employment for covered staff, it is unclear if the government intends to extend the bonus program in the future. The 13th-month bonus was first introduced in 1975 as a temporary measure for the sugar industry and, over time, became a statutory entitlement for all workers.