Training Refunds
In order to encourage employers to provide training to a maximum number of employees, the Human Resource Development Council (HRDC) offers grants as incentive.
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. |
| % Employer's tax rate | % HRDC Grant Refunds* |
| 15% | 60% |
| 0% | 75% |
* applicable to in-house and institutional-based training courses only
The maximum grant refund per year depends on your annual levy paid and grand refund computation.
The training may either be run in-house or externally by training institutions registered with the Mauritius Qualifications Authority (MQA). Nuclei is an MQA Approved Training Centre since 1989.
Institutional training
Institutional training are training conducted by registered training institutions on their premises.
Application process for training refunds
| Step One | Step Two | Step Three |
Send your signed enrolment form to Nuclei Nuclei provides you with the following documents: MQA course approval, course syllabus, timetable and invoice. You must send the following documents to the HRDC at least 2 weeks prior to the start of the course: Completed HRDC G1 form, copy of your enrolment form, MQA course approval, course syllabus, timetable and invoice.* |
Follow your training course at Nuclei | Following your training at Nuclei and upon reception of payment, we will send you a certificate of attendance and receipt. You must send the following documents to the HRDC, within four months of completion of your training course: Completed HRDC G3 form, certificate of attendance and payment receipt. |
| * Note: the invoice and timetable can sometimes be sent at a later date. |
In-house training
Training may be run by a company in-house with a registered in-house trainer, registered external trainer or foreign trainer. Refunds conditions and procedures differ in this case. In the case of training conducted by one of Nuclei trainers on your company premises, please consider the following:
Refunds Conditions for in-house training with registered external trainer (from Nuclei)
• Refund of up to Rs.50,000 per day
• Number of trainees must not be less than 10
• Number of contact hours per day should be minimum 5
Documents required for refunds
• Evidence of Salaries paid to trainers.
• Evidence of expenses on course materials and/or Bank Advice if payment is made in foreign currencies
• MQA /TEC course approval
• Individual certificate of attendance
The HRDC has worked in collaboration with the Mauritius Employers' Federation and other stakeholders in developing its scheme which is effective since 1st August 2006. It is subject to continuous review at regular intervals.
For more information, download the HRDC Grant Refund Scheme document »
You can also contact our team for more information »
