MAURITIUS Law and Practice Contributed by: Johanne Hague, Ashwin Mudhoo, Medina Torabally and Yushrah Bayjou, CMS Prism in association with CMS
The rate of contribution makes up a cumulative figure of 4.5% of the monthly remuneration of the eligible employee. The PRGF contribution is based on the employee’s remuneration, which consists of basic salary, produc - tivity bonuses, attendance bonuses and payment for overtime. It does not include any bonus or allowance which is not related to performance, such as a trans - port allowance, meal allowance or phone allowance. When the employee retires at/after the age of 60 (or earlier under specific circumstances provided in the law) or the employee dies, the MRA pays the accumu - lated fund standing in the individual PRGF account to that employee or their heirs, as applicable. In other words, all contributions made to the PRGF will be used to pay to an employee the lump sum retire - ment gratuity to which they are entitled upon retire - ment or death and which is calculated according to the formula mentioned above. Subject to the proclamation of the Finance (Miscella - neous Provisions) Act 2024, if a public officer appoint - ed before 1 January 2013 dies while in service, the share of contributions that the officer made until the date of their death will be refunded to their heirs. 9. Planning for Non-Traditional Families 9.1 Children The rights of inheritance of children are governed by the provisions of the Code. Children Born out of Wedlock The Code does not distinguish between legitimate children – ie, children conceived or born during the marriage of their parents – and natural children – ie, children born outside wedlock, for the purposes of inheritance. They have the same rights. However, natural children will need to establish their filiation naturelle to their parents to benefit from the inherit - ance, unless they are otherwise recognised as a natu - ral child by the parent.
Children born from incest can be recognised by either the father or the mother but cannot, under any circum - stance, be recognised by both parents. Such children will have a filiation naturelle with the parent who recognises them and will have inheritance rights in relation to that parent only. Children born from incest do not have any inheritance rights in relation to the parent who has not recognised them. Adopted Children There are two regimes of adoption in Mauritius: (i) adoption simple (made by a single person over the age of 30 or a married couple) and (ii) adoption plé- nière (made by a married couple). In an adoption simple , the adoptee retains a link with their biological parents, whereas in an adoption plé- nière , the links, rights and duties between the adoptee and the biological parents are severed and substituted by a new link with the adopters or adoptive parent(s). A child adopted by adoption simple : • in relation to their adoptive parents, has the right to inherit but is not entitled under the forced heirship rules in such succession; and • in relation to their biological parents, has the same inheritance rights as the legitimate children of such parents. A child adopted by adoption plénière : • in relation to their adoptive parents, has the same inheritance rights as the legitimate children of such parents; but • in relation to their biological parents, does not have any inheritance rights since the biological link has been severed. Posthumously Conceived The Code provides that a child who was not con - ceived at the time of the opening of a succession
cannot inherit after such time. Children Born via Surrogacy
There is no legal framework governing childbirth by surrogacy in Mauritius. Surrogacy arrangements and
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