Frequently Asked Questions (FAQ)
Micro & Small Enterprises (MSEs) 13th Month Salary Pay Support Program
  1. What is the MSE 13th Month Salary Pay Support Program?

    This is a Government initiative to help micro and small businesses meet their legal obligation to pay the full 13th-month salary to their employees. The program provides partial financial support to eligible businesses experiencing financial difficulty during the payout period.

  2. Why is Government introducing this support?

    Government recognizes that the 13th-month salary pay is now a guaranteed right for all employees. However, smaller businesses may face financial strain, especially at year end.

    This program aims to ensure:

    • All employees receive their full entitlement
    • Businesses comply with labor laws
    • Micro and small enterprises remain financially stable
  3. How much funding has Government allocated for this program?

    Government has set aside SR 5 million in the 2026 national budget to finance this support scheme.

  4. Which businesses are eligible to apply?

    Only Micro and Small Enterprises (MSEs) as defined in the Enterprise Seychelles Agency Act 2018:

    • Micro businesses: Annual turnover ≤ SR 2 million and up to 2 employees
    • Small businesses: Annual turnover ≤ SR 10 million and up to 15 employees

    In addition, the business must:

    • Have a valid TIN and Tax Clearance Certificate
    • Be compliant with labor laws and have no pending violations
    • Provide payroll records for December 2024 to December 2025
    • Submit evidence of financial distress
    • Confirm there was a performance appraisal system in force for 2025 and provide details
  5. Which businesses are NOT eligible?
    • Businesses with government service contracts (e.g. cleaning, security), as they should have already costed the 13th-month salary into their contracts

    If such contractors failed to include the 13th-month salary in extended or revised contracts, they must approach their contracting Ministry, Department, or Agency directly.

  6. Which salaries are not covered?
    • Sole traders and partners of partnerships' own drawings or salary from the business.
    • Shareholders may claim 13th month pay under the payroll of one business only on which they appear on the monthly payroll
  7. What proof of financial distress must businesses provide?

    Applicants must demonstrate that paying the full 13th-month salary would cause financial difficulty. Required documents include:

    • Cash flow reports
    • Business bank statements for December 2025
    • Evidence of limited liquidity compared to 2024 payouts
    • Payroll and salary history
    • Letters of appointment or confirmation for all employees
  8. How does the subsidy amount work?

    The Government will only cover the portion of the 13th-month pay that was previously subjected to performance appraisal. Businesses are expected to have budgeted for the automatic 50% of the salary. This facility will pay the remaining balance provided financial distress can be proven.

  9. How do businesses apply?

    Step 1: Online Application

    Applications must be submitted via the Government online portal with the following documents:

    • Business Tax Return/Presumptive Tax Return Statement for 2024
    • Payroll for December 2024 to December 2025
    • Tax Clearance Certificate
    • Financial statements and all business bank statements for December 2025
    • Cash-flow statement for November and December 2025 and projected cash-flow for January 2026
    • Business Registration of Names (BRN) Certificate or Company Registration Certificate

    Step 2: Verification

    A committee (MIE, MoF, MoE or SRC, SPF & MoF) will

    • Verify tax and pension compliance
    • Compare declared salary obligations with financial records and determine whether there is evidence of financial distress

    Step 3: Approval

    • Decision issued within 10 working days
    • If approved, the eligible support amount is confirmed
    • If rejected, guidance will be provided

    Step 4: Disbursement

    Funds are transferred directly to the business’s account.

    Step 5: Monitoring

    • MSEs submit proof of payout (pay slips, bank transfer records) within 5 working days of the payment being done to the email address: 13monthpaymonitoring@finance.gov.sc
    • Government will publish a list of beneficiaries to ensure transparency
  10. What safeguards are in place to prevent misuse?

    To protect public funds, Government has introduced the following measures:

    • Businesses must sign a formal commitment to pay employees
    • A dedicated feedback and complaints mechanism (hotline/portal) will be available
    • Penalties apply for misuse, including
      • Repayment of funds
      • Fines
      • Disqualification from future programs
  11. How will employees know if their employer received the support?

    Government will publish the official list of beneficiary businesses. Employees who do not receive their 13th-month pay after their employer receives support may report concerns via the designated hotline or online portal.

  12. When will the program start?

    The program will begin in 2026, following Cabinet approval and allocation of budget funds. The deadline for submission of application is 21st January, 2026 allowing 10 days processing for payment to be completed by 31st January, 2026.

  13. Who can businesses contact for help?

    Support will be available through:

    • Ministry of Finance
    • Ministry of Employment
    • Ministry of Industry & Enterprise Development
    • Enterprise Seychelles Agency (ESA)

      Dedicated Desk Officers' details as follows:

      • Ms. Carol David
        Tel: 4289067
        Email: carol.david@esa.gov.sc
      • Ms. Merline Ismael
        Tel: 4289061
        Email: mismael@esa.gov.sc

    Further contact details and portal links will be provided upon program launch.

Submissions are Closed