Mauritius
Statutory Bodies Pension Funds Act
Act 8 of 1978
- Commenced on 1 July 1978
- [This is the version of this document at 30 June 2017.]
1. Short title
This Act may be cited as the Statutory Bodies Pension Funds Act.2. Interpretation
In this Act—"actuarial reserve", in relation to an officer, means the value at any given date of the accrued pension benefits for which the officer has qualified in respect of his period of pensionable service up to that date;"actuary" means the actuary of SICOM;"beneficiary" means a person to whom a pension benefit is payable;"car benefit" means the monetary value accruing to an officer whose conditions of service entitle him to the use of a chauffeur driven official car, or a self-driven official car, as may be prescribed,"Committee" means the Public Pensions Advisory Committee set up under section 19 of the Pensions Act;"commuted pension gratuity" means the gratuity which would have been payable to an officer if he had retired at the time of his death and had elected to receive a gratuity and a reduced pension under section 11;"contractual employee" means a person employed on a contractual basis in a statutory body and whose office is not a pensionable office;"death gratuity" means the gratuity payable under section 15(1)(a);"Fund" means the appropriate Pension Fund established in relation to a statutory body under section 3;"individual account", in relation to a participant, means his individual non-withdrawal account;"legal personal representative", in relation to a deceased officer or a deceased pensioner, means the person entitled to his succession;"local authority" has the same meaning as in the Local Government Act;"Minister" means the Minister to whom responsibility for the subject of finance is assigned;"officer" means a person in the permanent and full-time employment of a statutory body or a person recruited in a statutory body under a traineeship, studentship, cadetship or apprenticeship scheme;"participant", in relation to the Scheme, means an officer, a trainee, student, a cadet, an apprentice, or a contractual employee, who adheres to the Scheme;"past service" means past service in a pensionable capacity in the public service, a statutory body or a local authority;"pension benefit" means a pension, compensation, gratuity or other like allowance payable in relation to an officer in respect of his pensionable service with a statutory body;"pensionable emoluments"—(a)includes salary, car benefit, personal pensionable allowance, house allowance, the estimated value of free quarters or rent allowance as may be prescribed and any allowance in the nature of a cost-of-living allowance or additional remuneration, by whatever name called; but(b)does not include duty allowance, entertainment allowance or any other allowance paid to an officer at the time of his retirement;"pensionable office"—(a)means an office held by an officer; and(b)in relation to a local authority, includes an office in the establishment of the local authority or an office which has been declared as such by the local authority with the approval of the Local Government Service Commission and published in the Gazette;"pensionable service" has the meaning assigned to it in section 7;"public service" means service in a civil capacity under the Government of Mauritius;"Scheme" means the Public Pensions Defined Contribution Pension Scheme set up under section 18 of the Pensions Act;"service" means service as an officer;"SICOM" means the State Insurance Company of Mauritius Limited;"statutory body"—(a)means a body specified in the First Schedule; and(b)includes, for the purpose of the Scheme, a secondary school as defined in the Private Secondary Schools Authority Act.[S. 2 amended by Act 6 of 1989, Act 5 of 1991; Act 7 of 2000; s. 3 of Act 30 of 2004 w.e.f. 1 July 2003; s. 35(a) of Act 18 of 2008 w.e.f. 1 July 2008; s. 165(21) of Act 36 of 2011 w.e.f. 15 December 2011; s. 26(b) of Act 26 of 2012 w.e.f. 22 December 2012; s. 27(a) of Act 26 of 2013 w.e.f. 1 January 2013.]3. Statutory Bodies Pension Funds
4. Contributions
4A. Pension contribution
5. Actuarial investigation
The Company shall, at intervals of not more than 5 years, cause an actuarial investigation into every Fund and, in the light of the actuarial report, shall determine what readjustments or modifications, if any, in the working of the Fund are necessary in the interest of beneficiaries, and the statutory body shall comply with the recommendations made by the actuary with effect from the date on which the recommendations are notified to SICOM.[S. 5 amended by Act 6 of 1989.]6. Information to be furnished
7. Pensionable service
8. Amount of pension benefit
The amount of pension benefit to which an officer is eligible shall be computed—9. Grant of pension benefit or gratuity
An officer shall, subject to this Act, be granted a pension benefit or gratuity in such circumstances, and in such manner, as may be prescribed.[S. 9 amended by Act 38 of 1993; Act 25 of 1994; Act 7 of 2000.]10. ***
[S. 10 repealed by Act 7 of 2000.]11. ***
[S. 11 repealed by Act 7 of 2000.]12. Pensions not to be assignable
A pension benefit shall not be assignable or transferable except for the purpose of satisfying—13. Acquired rights
Where an officer who has been employed in the service of a statutory body before 1 July 1978 is entitled, as a condition of his employment, to retire after the age of 60 and to pension benefits more favourable than those provided in this Act, his rights shall be preserved, but that statutory body shall meet all emerging additional liabilities as determined by the actuary.13A. Past service
In computing the length of service of an officer for the purpose of determining the amount of pension benefits payable, his past service, whether under one or more contract of service and whether with one or more employer, that employer being the Government of Mauritius, a local authority and a statutory body shall be added where—14. Transfer of accrued pension rights
15. Gratuity where an officer or pensioner dies
16. ***
[S. 16 repealed by Act 7 of 2000.]17. Utilisation of assets of Fund in special cases
17A. Overpayment made to pensioner
Every pensioner shall refund to a statutory body any overpayment made to him under this Act.[S. 17A inserted by s. 27(e) of Act 26 of 2013 w.e.f. 1 January 2013.]18. Exemption from taxes or duties
19. Pension scheme under other enactment
Where an enactment imposes an obligation on a statutory body to establish a pension scheme for its officers, the statutory body shall, on compliance with this Act, be deemed to have fulfilled the obligation in respect of those of its officers to whom this Act applies.19A. Contribution to individual account
19B. Benefits of participants leaving the service or on dismissal
19C. Payment of benefits and costs
20. Regulations
History of this document
30 June 2017 this version
Consolidation
01 July 1978
Commenced