The legal reform landscape
After major recent amendments to our laws, the changes to the legal landscape are expectedly fewer this year.
We see a willingness to push for more transparency and alignment with international best practices, but the intended changes remain vague and difficult to assess for now.
In the continuity of the Workers Rights’ Act, employees are to benefit from enhanced protection, including in respect of termination. However, those earning more than Rs100,000 may lose out with an end-of year bonus calculated as per the End of Year Gratuity Act on basic pay only.
With the lessons learnt from COVID-19, we would have expected sustainability to become an urgent Government priority. We welcome a timid move in the right direction with eco-bins, ban on additional types of plastic, and responsibilisation of producers of certain types of harmful waste. The absence of much called-for measures on recycling and increased sanctions of pollution-related offences is however disappointing.
We are a Mauritius law firm which is part of the PwC network of firms, but operates independently from all firms in the network. We are part of the world’s largest legal services network by geography, with over 3,500 lawyers in more than 100 countries.
We accompany local and international clients on their projects from inception to execution.
- International Best Practices
- Pensions
- Employment
- Sustainability
- Construction Industry Development Board
- Gambling Regulatory Authority
- Road Advertising
International Best Practices
- Amendments to Companies Act to increase shareholders’ protection
Registration of Ultimate Beneficial Owners and VAT to be effected upon business registration and company incorporation
Improved efficiency and transparency in public procurement procedures
Service Level Agreements for investors and businesses to be published by public sector agencies
Measures to ensure timely enforcement of contracts and settlement of commercial disputes
Pensions
- Non-citizens employed by non-citizen contractors exempted from contribution to National Savings Fund
Contribution to National Pension Fund abolished and replaced with Contribution Sociale Généralisée
Transfer of accrued benefits allowed from one private pension scheme to another
Procedure for transfer of unclaimed funds to a special fund set up by FSC
Employment
- Harmonisation of ‘earnings’ definition in Remuneration Regulations
End-of-year bonus of employees earning more than Rs100,000 monthly payable on basic pay only under End of Year Gratuity Act
Allowance payable to drivers in case of injury while travelling to/from place of work
Special allowances for Mauritian and migrant workers in Export/Non-Export Oriented Enterprise
Avoidance of double payment of Portable Retirement Gratuity Fund where severance allowance is paid
Enhanced employee protection against discrimination at the workplace
Enhanced protection of workers against abusive termination
Reinforcement of provisions against violence at work
Facilitation of implementation of the protocol on heavy rainfall for private sectors
Sustainability
- Installation of eco-bins and nets on beaches and major sea outfalls
Measures to introduce sound management and disposal of empty plastic pesticide containers
Projects to reduce beach erosion, coral bleaching and coral reef degradation
Possession of plastic to become an offence
Ban on import, manufacture, sell and supply of transparent roll-on bags and pocket bags of less than 300 cm2
Responsibility of producers of e-waste, end-of life vehicles and waste batteries for environmental impact of products through product life-cycle
Clarification to be brought to the category of persons entitled to appeal an EIA licence
Construction Industry Development Board
- Contract value ceilings for contractor grading revised upwards
Two or more contractors jointly allowed to undertake works of higher grades as approved by Council
Gambling Regulatory Authority
- Additional types of devices allowed as Limited Payout Machines and increase of maximum pay-out from Rs5,000 to Rs10,000
GRA empowered to approve new specified events for which ad hoc licence to carry out gaming activities may be granted
Increase in tax rates applicable to certain categories of licensees
Road Advertising
Controlled advertising allowed on footbridges
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SubscribeContact us
Anthony Leung Shing, ACA, CTA
EMA Deputy Regional Senior Partner, Country Senior Partner, PwC Mauritius
Tel: +230 404 5071
