>

National Training Fund - FAQ

Frequently asked questions and answers about the National Training Fund.

1. National Training Fund (NTF)

1.1 National Training Fund

The HRDC is responsible for the management of the National Training Fund (NTF). Under the NTF, various training incentives are offered to employers in order to allow them to meet part of the training cost of their employees and to support other training initiatives both at enterprise and national levels. Employers can recover up to 75% of course fees depending on their annual levy paid.

1.2 What are the different training incentive schemes offered to employers and training institutions under the National Training Fund?

The HRDC provides the following training incentive schemes:

Levy / Training Grant
(subject to annual training grant ceiling)

Additional Incentives
(On top of annual training grant ceiling)

 1. Local Training Scheme

 1. Foreign Expertise Scheme

 2. Structured Online Training Scheme

 2. Multi-media Facilities Scheme

 3. In-house Training Scheme

 3. Training Needs Analysis Scheme

 4. Overseas Training Scheme

 4. Digital Transformation Initiatives Scheme

 5. E-Learning License Scheme

 

 6. Business Advisory Services (Funded from unutilised levy

     contribution

 

2. Eligibility for Grant Refund


2.1 What are the main conditions for eligibility under the Training Grant System?

• Employers should contribute monthly towards the training levy;
• The courses/ training programmes should be MQA approved/ TEC Accredited prior to the start of the courses/programmes
• Grant is restricted to Mauritians or permanent Residents of Mauritius

2.2 How many months should an existing employer contribute levy for an employee to benefit from training grant?

As from first month of employment and provided levy is paid for the employee and payment is up to date.

2.3 Can I claim refund for an expatriate?

Yes, if levy is contributed for the expatriate as per existing legislation.

2.4 An employer has just started the operation of a business and is contributing levy. Is the employer eligible for refund of courses?

Yes, after contributing at least 3 months, the ceiling for grant refund would be based on the levy paid as per proof of levy contribution.

3. Rate of Refund

3.1 What is the rate of refund of course fee?

Rate of refund is based on the annual levy paid by employer and subject to the limit set under the Training Incentive Scheme.

For courses starting up to 08th August 2018, the rate of refund will be based on employer's tax rate as detailed below:

EMPLOYER'S TAX RATE

HRDC RATE OF REFUND

15 %

60%

0 %

75%

For courses starting as from 09th August 2018, as per the National Budget 2018-2019, the rate of refund of training cost will be based on employer's annual levy paid for previous financial year as detailed below:

ANNUAL LEVY PAID FOR PREVIOUS FINANCIAL YEAR

HRDC RATE OF REFUND

(i) Up to Rs 20,000

 

75%

(ii) Above Rs 20,000 and up to Rs 100,000

75%

(iii) Above Rs 100,000

70%

The above is subject to the limit set under the Training Incentive Scheme.


Several examples on grant ceiling computations are available at:
http://www.hrdc.mu/index.php/tax-rate-and-grant-refund-formula.

The grant ceiling calculator may also be used and is available at:
http://www.hrdc.mu/index.php/calculator

3.2 How can I know the amount of levy paid to the HRDC?

  • Every employer should pay levy monthly and should make a return specifying the list of employees and levy paid to the Ministry of Social Security, National Solidarity and Reform Institutions. 
  • The levy payable is 1.5% of basic salary. The HRDC receives 1% of the levy amount and the remaining 0.5% is transferred to the Workfare Programme Fund managed by the Ministry of Labour, Industrial Relations, Employment and Training. 
  • Only the levy of 1% received by the HRDC for the preceding financial year should be taken when computing the annual grant ceiling.

5. Financial Year

5.1 Which period is covered by the Financial Year of HRDC?

As from July 2016, the financial year of HRDC covers the period 01 July to 30 June.

6. G1 Grant Application Form

6.1 What is the deadline for submitting a G1 application?

Deadline for submission of G1 application
Local Training Scheme  At least 3 working days before the start of the course
Structured Online Training Scheme  At least 5 working days before the start of the course
In-house Training Scheme  At least 10 working days before the start of the course
Overseas G1 application  At least 10 working days before the start of the course

 

Note: Public holidays and week-ends are not included in working days.        

6.2 Is my G1 application rejected if it is incomplete?

The G1 application will not be rejected provided that the missing document/information are received at the HRDC at least 12 hours prior to start of the course.

6.3 After submitting my G1 application, how much time it will take to receive the acknowledgment letter?

The normal processing time for both online and manual applications is 24 hours, after which you will receive an acknowledgment letter by email; provided all information and documents have been submitted.

6.4 Can the G1 application be sent before the MQA approval certificate is obtained?

Yes, the G1 application can be submitted to the HRDC. However the MQA course approval should be obtained prior to the start of the course to qualify for refund. The Employer should ensure that the MQA Course Approval covers the whole period/duration of the course.

6.5 If there are any changes pertaining to the G1 application, how do I proceed?

Any change in the G1 application should be communicated to the HRDC at least 12 hours prior to the start of the course on the 'change request' menu located on the left pane of the online webpage or by sending an email to This email address is being protected from spambots. You need JavaScript enabled to view it..

For long duration courses, any change should be communicated to the HRDC at least 12 hours prior to the session date.

6.6 What are the different types of training incentive schemes for which a G1 application may be submitted by an employer?

Local Training Scheme

Under local training, courses are dispensed by Registered Training Institutions (RTI). The courses can be dispensed either on a face to face or a live online mode (Zoom, Skype, Google meetings, etc). The courses should be MQA/HEC approved.

Structured Online Training Scheme

A structured online course is one which is conducted through a learning management system, where students can view their syllabus and academic progress. Structured online courses are generally self-paced and require minimum trainer intervention. No MQA approval is required for structured online courses.

In-house Training Scheme

In-house training is training conducted either by an internal trainer (someone from within the enterprise), freelance trainer /RTI or foreign trainer. In-house training may be dispensed on either face to face or live online mode. In-house training dispensed by an internal trainer or freelance/RTI or foreign trainer should be duly approved by the MQA/HEC. For in-house training dispensed by a foreign training institution, no approval of the MQA/HEC is required.

Overseas Training Scheme

Overseas training is refunded by the HRDC up to 70/75% of the approved course fee as well as 50% of the airfare (economy class) up to a maximum of Rs 30,000 per participant for a maximum of up to four (4) weeks. No MQA approval is required for overseas training.

E-Learning License Scheme

The HRDC will refund up to 75% of the licence fee for any individual or corporate licence purchased by an employer from e-learning platforms approved by the HRDC, such as Class Central, Coursera, edX, LinkedIn, Pluralsight, Udacity and Udemy. No MQA approval is required for E-Learning Licence.

6.7 What are the documents which should be submitted along with the G1 application?

Internal Trainer
External Trainer RTI Foreign Trainer

Attestation letter duly certified by the HR Manager/Head that the trainer is employed by the Organisation.

 

MQA Course Approval

 

 

 

 

 

 

 

 

BRN of the trainer

 

Detailed cost breakdown

 

Training  agreement duly signed between the Freelance Trainer and the employer

 

MQA Course Approval

 

 

 

 

 

Detailed cost breakdown

 

Training  agreement duly signed between the RTI and the employer

 

MQA Course Approval

 

 

 

 

 

 

Training agreement duly signed between the training provider and the employer

 

Invoice of course fees in foreign currency

 

MQA Course Approval (for face to face training)

 

 

 

 

 

 

In-house Training Scheme
Overseas Training Scheme Structured Online Scheme Local Training Scheme E-Learning Licence

Invoice or quotation for course fees and cost breakdown equivalent to MUR

 

Registration form with the foreign institution

 

Quotation for airfares for economy fares

 

 

Course brochure including learning outcomes and course contents

 

Cost breakdown/ Invoice for course fees

 


 

 

 

For courses of more than 15 days, the detailed timetable should be submitted

 

 

 

 

 

 

 

Quotation for Licence fee

 

Duly signed agreement between the training provider and employer, detailing the terms & conditions of the licence

 

 

 

 

 

7. G3 Application Form

7.1 When to submit G3 application for refund?

G3 application should be submitted upon completion of the course with all the relevant documents. Please refer to the G1 Acknowledgement Letter from the HRDC to verify the deadline for submission of the G3 application.

7.2 What is the mode of sending G3 application?

The G3 applications for G1 applications that were acknowledged can be submitted to the HRDC along with supporting documents via the online Training Grant platform prior to the deadline for submission mentioned in the G1 acknowledgement letter.

7.3 Which documents should be sent together with the G3 application?

Documents to be submitted with G3 application are as per table below:

LOCAL TRAINING INCENTIVE SCHEME
Courses / Training conducted by Registered Training Institution
Course / Training conducted solely for an enterprise by

Freelance Trainer

Internal trainer

A Foreign trainer

Invoice and Receipt for course fee duly signed unless computer generated.

Invoice and Receipt for course fee duly signed and should specify the individual BRN of the trainer.

A duly signed certified cost breakdown for courses conducted internally, where invoice and receipt are not available.
(Cost must be supported with relevant documents)

Duly signed Invoice and Receipt  for
(i) course fee,
(ii) cost of economy airfare and(iii) accommodation of trainer. 

Headed Letter of attestation specifying the course title, list of participants with respective NIC, hours covered, exact start and end dates of course, duly signed by the training provider. Headed Letter of attestation specifying the course title, list of participants with respective NIC, hours covered, exact start and end dates of course, duly signed by the freelance trainer.

Headed Letter of attestation specifying the course title, list of participants with respective NIC, hours covered, exact start and end dates of course, duly signed by the trainer.

Headed Letter of attestation specifying the course title, list of participants with respective NIC, hours covered, exact start and end dates of course, duly signed by the trainer.
Copy of MQA Course Approval Copy of MQA Course Approval Copy of MQA Course Approval  Copy of MQA Course Approval 
Bank Transfer Advice if payment is made in foreign currency.   Headed letter specifying the hourly rate of trainer, duly certified by Head of Finance/Human Resource Department. Bank Transfer Advice if payment is made in foreign currency.

 

STRUCTURED ONLINE TRAINING INCENTIVE SCHEME

OVERSEAS TRAINING INCENTIVE SCHEME

E-LEARNING LICENCE

SCHEME
Invoice and Receipt for course fee duly signed unless computer generated. Invoice and Receipt for course fee duly signed unless computer generated. Invoice and Receipt for course fee duly signed unless computer generated.
Bank Transfer Advice if payment is made in foreign currency. Bank Transfer Advice if payment is made in foreign currency. Bank Transfer Advice if payment is made in foreign currency.
Certificate of Successful Completion specifying course, title, name of participants as per ID, ID number, hours covered, exact start and end date. Certificate of attendance specifying the course title, list of participants with respective NIC, hours covered, exact start and end dates of course, duly signed by the training provider. Certificate of successful completion for at least one (1) participant for at least one course successfully completed, specifying the course title, name of participants as per ID, ID number, hours covered, exact start and end dates.
  Invoice and receipt for airfare or E-Ticket provided the airfare is indicated on the
E-Ticket.
 

 

7.4 What is the processing time for the G3 application?

The average processing time of the G3 application is one month from the date of receipt at the HRDC subject to completeness of the application and submission of all the relevant documents. It is advisable to avoid sending all your G3 applications closer to the deadline date as the HRDC receives numerous applications then and this may result in further delay in the processing time.

7.5 If application is incomplete?

If an application is incomplete, an email to request for the missing information/documents is sent to the employer. This particular application will be treated as a fresh one and will take another month to be processed as from the date of receipt of all the missing information/documents at the HRDC.

7.6 What is the mode of submitting the missing information/documents for the G3 application?

The missing information/document(s) must be uploaded on the G3 application itself. Once queried, the G3 application can be found under the tab “Query from HRDC”, where it can be edited. The missing document(s) should not be sent to the HRDC by email.

7.7 Should all courses be MQA/HEC approved?

The HRDC refunds courses that are MQA/HEC approved only for local courses/training. However, for Overseas training, structured online courses, courses delivered by foreign trainer (via live online mode) and E-Learning License Scheme, MQA approval is not required.

7.8 What is the mode for delivery of training?

The course should be delivered as per the mode specified in the MQA approval and as per the acknowledged G1 application where MQA approval is not required.

7.9 Will my G3 application be rejected despite the course being MQA/HEC approved?

The G3 application can only be rejected if

  1. application is submitted late;
  2. any discrepancy related to the course title, name of trainer and duration is noted as per the G1, G3 application and MQA/HEC approval differ;
  3. changes in G1 application done and the HRDC is not notified accordingly;
  4. link not provided for Monitoring Visit or contact person unreachable when the Team is contacting him or her or access is denied for a surprise visit;
  5. where any anomaly is noted following the monitoring visit effected by the HRDC Monitoring Team;
  6. the approval does not cover the period that the course was held;
  7. payment of course fee has been paid in cash;
  8. Ceiling reached.

7.10 What happens in case there has been a change in the initial MQA approval?

A notification letter from the MQA should be provided to the HRDC and same is effective as from the date of issue by the MQA and provided it is obtained prior to the start of the course.

7.11 Will the HRDC effect a refund where there is no course fee?

  • The answer is NO.
  • However, for overseas training scheme: the HRDC will refund only 50% of the cost of the economy airfare up to a maximum of Rs 30,000 per participant for the course for a maximum of up to four (4) weeks.

7.12 Do I have to send a copy of the attendance certificate where there is a lot of participants who have followed the course/training?

The attendance certificate must be submitted where there are five (5) or less participants in a course/training. Where there are more than five (5) participants in a course/training, a headed letter of attestation must be submitted, specifying the course title, list of participants with respective NIC, hours covered, exact course start and end dates, duly signed by the Training Provider.

7.13 Details of Mode of Payment to be specified on the Receipt

  • The mode of payment of the course fee must be specified on the Receipt.
  • For payment of course fee effected by cheque, information with respect to the cheque number and the paying bank name should also be specified on the Receipt.
  • Payment of course/training fee effected in cash shall not be entertained for refund.

7.14 Successful completion certificate for courses followed on e-learning platforms

The successful certificate of completion is derived from the online platform itself where a course/training has been followed from an online e-learning platform. The markings/grade achieved by the participant if he/she participated in an online assessment normally appear on the certificate.

The above is applicable for Structured Online Courses and E-Learning Licence Scheme and the certificate is not a certificate of attendance.

7.15 Monitoring visit by the HRDC Monitoring Team

  • Link for virtual monitoring of course/training should be provided to the Monitoring Team of the HRDC before the start of the course to enable them to conduct the monitoring exercise.
  • The names of participants logged in for live online courses should corroborate with their names as mentioned in the G1 application.
  • A log attendance of participants for live online courses generated from the online platform should be kept and be provided upon request by the training provider/employer.
  • For courses that are being run on both live online and face to face modes, the attendance under both modes of training should be submitted to the HRDC Monitoring Team at the time of visit.

8. Foreign Expertise Scheme

8.1 The criteria set by the HRDC for submission of application form G11 is 2 weeks before the start of the course. Will my application be acknowledged if it is sent less than 2 weeks before the start of the course?

Your application may be acknowledged provided it is fully complete and accompanied with all the documents and the course falls under the scarcity criteria.

8.2 How many foreign resource persons can I bring in a Financial Year?

A maximum of 5 resource persons per financial year & per training centre.

8.3 To be eligible for 50% of eligible training expenses up to a maximum of Rs 400,000 the training centre should cover two weeks of training consisting of 7 days and not less than 5 hours per day. Can I conduct training for 7 days in the same week for a total of 35 hours and be eligible for Rs 400,000 refund?

The course must be spread over a two week period with at least 7 days and not less than 5 hrs per day.

8.4 Can I benefit under the foreign expertise scheme even though that the participants are from my company?

The participants should be from several companies to benefit.

8.5 Can I benefit under both foreign expertise and Local Training Scheme?

Employers can benefit from either under Foreign Expertise scheme or Local Training Scheme but not both.

8.6 What is the minimum number of participants?

A minimum of 15 participants is required.

8.7 Is the amount of refund under the scheme within the company's grant ceiling?

The scheme is outside the company’s ceiling. It is an additional training incentive scheme. However, registered training centres should have contributed to levy for at least six (6) months prior to application.

8.8 Which grant application forms are application for the Foreign Expertise Scheme?

  • Application form G11 fully completed and accompanied with all the relevant documents should be sent within the recommended period of 2 weeks before the starting date of the course/workshop/seminar. 
  • Application form G12 for refund should be sent within the deadline date as specified in the acknowledgement letter from the HRDC

9. Multimedia Facilities Scheme

9.1 Can a newly set up training institution benefit under the MM Facilities?

The main conditions to benefit is that the Training Institution should be registered with the MQA for at least 3 years and running a course with a duration of at least 6 months or with a minimum of 160 hours

9.2 Are TEC accredited Training Institutions eligible?

Private Training Institutions accredited by TEC over 3 years and running course/s with a duration of at least 6 months or with a minimum of 160 hours are eligible under the scheme.

9.3 Which grant application forms are applicable under the Multimedia Facilities Scheme?

Application form G9 fully completed together with the relevant documents including a quotation should be submitted prior to the purchase. Application form G10 together with the relevant documents including invoice and receipts of equipment approved by the HRDC should be submitted with the deadline date as specified in the HRDC’s letter. The HRDC will carry out a monitoring visit to verify the equipment prior to the refund.

9.4 After the approval of HRDC, I intend to purchase certain items which are new and not as per quotation originally submitted to HRDC or the price has changed, what should I do? Should I get the prior approval of HRDC before going ahead with the purchase?

Yes, all changes relating to price, quantity or item of equipment should be communicated to the HRDC prior to acquisition.

9.5 A registered training centre is eligible every 3 years for 50% refund of up to a maximum of Rs 200,000 towards the purchase of multimedia equipment. Can the Training Centre submit applications at different interval?

The Training Centre can submit application at different intervals provided the maximum of Rs 200,000 is not met. However, the next eligible of 3 years will apply as from the last application.

9.6 Is the scheme within the company's grant ceiling?

The scheme is outside the company’s ceiling. It is an additional grant incentive scheme.

10. Training Needs Analysis Scheme

10.1 Should I be a registered MQA trainer to be eligible to conduct a TNA?

The resource person should be qualified and experienced in conducting a TNA. A copy of the CV should be submitted to the HRDC for approval.

10.2 I have contributed an amount of Rs 10,000 as annual levy and internal resource person will conduct the TNA. The cost of the TNA will amount to Rs 20,000. What amount will be refunded by HRDC?

In case the employer has recourse to an internal resource person to conduct the TNA, the grant refund is limited to 25% of training grant ceiling up to a maximum of Rs 75,000. Refund will be as follows:
➢ Annual Grant ceiling = Rs 150,000
➢ Grant limited to 25% of grant ceiling = Rs 37,500
➢ Grant refund = Rs 20,000.

10.3 What if the TNA was conducted by an external resource person at a cost of Rs 40,000, other things remaining same?

Grant refund = Rs 37,500

10.4 Is the amount of refund under the scheme within the company's grant ceiling?

The scheme is outside the company’s ceiling. It is an additional grant incentive scheme.

10.5 I have benefitted under TNA last year. Can I benefit under TNA this year?

Eligibility for TNA is every 2 years.

10.6 Why do I have to send a Training Plan with the TNA report before obtaining the HRDC’s refund?

HRDC will verify on a regular basis that the firm complies with its Training Plan. This would be considered when applying for the next TNA application.

10.7 What forms should I submit for TNA?

You should submit a G6 application form at least 2 weeks prior to the conduct of the TNA. After the consultancy a G7 application form should be submitted for refund within the deadline date as specified in the acknowledgement letter.

11. Deadline for submission of application forms

11.1 What is the deadline for submission of a claim for refund?

The deadline for submission of G3 applications are as follows:

For all courses ending in the period Deadline for submission
01 July to 31 December
  • Manual applications: 31 March of the following year

  • Online applications: Extended to 15 April of the following year
01 January to 30 June
  • Manual applications: 30 September of the same year

  • Online applications: Extended to 15 October of the same year

11.2 Does the deadline date apply to other incentive schemes (TNA, Multimedia Facilities and Foreign expertise)?

Yes, the same deadline date apply also to the other incentives schemes. Please check the date as shown in the acknowledgement letter from the HRDC.

11.3 Which application forms should I submit to benefit from other training incentive schemes?

For more information on application forms, click on the following link http://www.hrdc.mu/index.php/training-grant-system/grant-downloads

11.4 How do I submit my application form and relevant documents?

All application forms must be submitted either online or manually and addressed to:
The Director
Human Resource Development Council
4th Floor, NG Tower, Ebène Cybercity 72201

Go to Downloads   Ask a Question

Copyright © 2020, Human Resource Development Council (HRDC), Mauritius. All Rights Reserved.