banner

HRDC Refunds

In order to encourage employers to provide training to a maximum number of employees, the HRDC offers grants as incentive. Employers can recover up to 75% of training costs depending on their tax rate.
 
The training may either be run in-house or externally by training institutions registered with the Mauritius Qualifications Authority, (MQA). Grants awarded by the HRDC are based on a cost-sharing principle, i.e., grants will meet only part of the costs incurred for training by employers since they are not intended to be a subsidy.

ELIGIBILITY FOR GRANTS

  1. Only employers contributing monthly to the levy will be eligible.
  2. ONLY TRAINING COURSES AND PROGRAMMES WHICH HAVE RECEIVED THE PRIOR APPROVAL OF THE MQA/TEC WILL QUALIFY. The training has to be job-related and must lead to acquisition of new skills.
  3. As the objective of the Council is to upgrade the local workforce, grants are restricted to trainees who are Mauritians or Permanent Residents of Mauritius.

OPERATION OF THE GRANT SYSTEM

1. SUBMISSION OF G1/G2 FORMS
a. To obtain approval of a training course or programme, employers must fill in application form (Form G1) and these should reach the HRDC at least two weeks before the commencement date of the approved course or programme.
b. For In-House courses, employers are requested to seek approval of the training programme before the start of the course and submit G1 form as in (a) above.
 
2. After successful completion of any approved training course or programme, employers must fill in and submit Form G3 supported by attached photocopies of all relevant documents as shown below:
INSTITUTIONAL TRAINING IN HOUSE TRAINING OVERSEAS TRAINING
Individual certificate of attendance
Invoice and receipts of fees paid. 		Evidence of Salaries paid to trainers.
Evidence of expenses on course materials
And/or
Bank Advice if payment is made in foreign currencies. 		Invoice and receipts of
  • fees paid
  • purchase of air tickets
and/or
Bank Advice if payment is made in foreign currencies.
» For In House and Overseas Training,in addition to the above, individual certificate of attendance to the course including MQA /TEC approval must be provided.
 
The National Identity Card Number of all participants must be provided on Form G3, otherwise application will not be considered.
 
For information regarding time limit for submission of claims, please refer to Circular 4.
 
For in-house and institutional-based training courses, the HRDC training grant will depend on the employer’s tax rate as follows:
% EMPLOYER'S TAX RATE % HRDC GRANT REFUND
22.5% 52.5%
15% 60%
0% 75%

A. Grant Refund Formula per financial year

Annual Levy paid Maximum Grant Refund per year
(i) Up to Rs20,000 10 times levy paid
(ii) Above Rs20,000 and up to Rs100,000 5 times levy paid subject to a maximum limit of Rs300,000 (however for the first Rs20,000, the grand paid will be as per above)
(iii) Above Rs100,000 Twice levy paid (however for the first Rs100,000 the grant paid will be as per above)

Examples of Grant Ceiling per financial year

Examples ( Annual Levy paid and Grant ceiling computation) Maximum grant refund per year
(1) Levy contribution of Rs 15,000/-
( Rs 15,000/- X 10 =Rs 150,000/- ) 		Rs 150,000/-
(2) Levy contribution of Rs 50,000/-
First Rs20,000 X 10 = Rs 200,000/-
Balance Rs 30,000 X 5 = Rs 150,000/-
Total = Rs 350,000/- 		Rs 300,000/-
Grant refund limited to Rs 300,000/-
(3) Levy contribution of Rs 500,000/-
First Rs100,000 = Rs 300,000/-
Balance Rs 400,000 X 2 = Rs 800,000/-
Total = Rs 1,100,000/- 		Rs 1,100,000/-
(4) Levy contribution of Rs 1,500,000/-
First Rs100,000 = Rs 300,000/-
Balance Rs 1,400,000 X 2 = Rs 2,800,000/-
Total = Rs 3,100,000/- 		Rs 3,100,000/-
 
B. Support for Training Needs Analysis
 
Firms conducting TNAs will receive a refund of an amount equivalent to 20% of their eligible Grant Refund subject to a ceiling of :
  1. Rs 75,000/- if the TNA is conducted by a certified In-house resource persons approved by the HRDC and
  2. Rs150,000/- if the TNA is conducted by an outside firm/consultant approved by the HRDC
Such refund will be subject to the following:
 
a. Firms should submit relevant applications to the HRDC and obtain the approval of the HRDC prior to the conduct of the exercise.
b. (a)The firm must submit the report of the TNA and its Training Plan to the HRDC before the refund can be effected.
c. The firm will be eligible for such benefits every 3 years
 
For more information check: http://www.hrdc.mu/index.php/training-grant-system