ARTICLE · 30 JULY 2024

Finance Act 2024: An Overview For Businesses

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The Finance (Miscellaneous Provisions) Act 2024 was gazetted on 27 July 2024. It legislates the measures announced in the Minister of Finance's Budget Speech 2024-2025.

MauritiusFinance and Banking

Rajesh Bucktowonsing

Bilshan Nursimulu

INTRODUCTION

The Finance (Miscellaneous Provisions) Act 2024 was gazetted on 27 July 2024. It legislates the measures announced in the Minister of Finance's Budget Speech 2024-2025. While this summary document does not cover every aspect of the legislation, it aims to highlight the key provisions that affect the business community. This note does not amount to legal or other advice.

EMPLOYMENT

The right to disconnect during unsocial hours

The Finance Act introduces a worker's right to disconnect, i.e. to disengage from work and work-related communications (including emails, telephone calls, video calls or other means of sending and receiving messages) during unsocial hours when they are not working. These "unsocial hours" are (i) between 1 p.m. on a Saturday and 6 a.m. on the ensuing Monday, and (ii) between 10 p.m. on a weekday and 6 a.m. on the ensuing day.

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