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Income Tax (Financial Assistance for Payment of Special Allowance) Regulations 2025

Le gouvernement a donné son feu vert pour la promulgation de ce règlement qui concerne l’aide pour le paiement du 14e mois de 2024.

Cabinet has agreed to the promulgation of the Income Tax (Financial Assistance for Payment of Special Allowance) Regulations 2025 to provide financial support to the following categories of employers facing financial difficulties for the payment of the 14th Month Bonus:
(a) a charitable institution or a non-government organisation registered with the National Social Inclusion Foundation;
(b) a registered religious body;
(c) a trade union; and
(d) an enterprise, other than an export enterprise or an SME, whose turnover for the year of assessment 2023-2024 did not exceed Rs750 million and operating in the following sectors:
(i) Business Process Outsourcing;
(ii) security services;
(iii) cleaning services; or
(iv) construction.
Financial support would also be provided to employers facing financial difficulties for the payment of salary compensation 2025 on a monthly basis for the period January 2025 up to June 2025, in respect of a full-time employee whose basic salary did not exceed Rs50,000, to the same category of employers which would be given support to pay the 14th Month Bonus. The amount of financial support would be as follows:
(a) Rs610 monthly per eligible employee of a charitable institution, a non-government organisation, a religious body or a trade union if no funding had been received in respect of that employee from the National Social Inclusion Foundation; and
(b) for SMEs (having turnover not exceeding Rs100 million), Export-Oriented Enterprises and enterprises having turnover above Rs750 million and operating in the Business Process Outsourcing, Security or Cleaning Services or Construction sectors:
(i) Rs610 monthly where the employer had incurred losses or whose profits for the year of assessment 2023-2024 would be reduced by more than 50 per cent after appropriate adjustments including payment of the 14th Month Bonus and salary compensation 2025 were factored in; and
(ii) Rs305 per employee where the employer profits for the year of assessment 2023-2024 would be reduced by more than 10 per cent but not exceeding 50 per cent after appropriate adjustments including payment of the 14th Month Bonus and salary compensation 2025 were factored in.

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