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CHAPTER 47 / 55 · Paid

Domestic, foreign, external and PCC external schemes.

Follow each scheme shop. Administration is a separate permission.

Approx. 18 min with exercisesLaw cut-off: 20 September 2026Our approach

By the end of this chapter

  • Describe the shop in one paragraph from the first file on the desk.
  • Decide the promoter’s next asks: which stay on this letter, which need another paper.
  • Keep neighbouring permissions off this desk.
  • Cite the enabling section and treat the licence letter as the book.

How this family is grouped

Follow each scheme shop. Administration is a separate permission. Each code below is its own shop: a first file, a week, the asks that need a different paper, then the letter. A quieter label is not a thinner file.

PPS-1.1 Pension Schemes

FSC · PPS-1.1 · Licence

1. Scheme’s shop

Scheme is the desk this chapter is for. Licence of a private pension scheme.

The first file on the desk is this. Harbour Staff Pension Scheme will cover 400 employees of a Mauritius employer. PPS-1.1, with 400 × Rs 30 as the printed variable.

Three facts have to stay true of that book. First, the letter is the activity specified. This is a licence under Private Pension Schemes Act 2012, Section 9. A company name is not a permission.

Second, neighbouring papers stay off this desk. Not a foreign scheme, not an external scheme, not the administrator (FS-1.3 or PPS-2), and not long-term insurance.

Third, the assumptions stay in the file. Fictional scheme. Cut-off 20 September 2026.

Private Pension Schemes Act 2012, Section 9. See the register note · Open the published text ↗.

2. A week with An occupational defined-contribution scheme

Monday. The promoter walks in with “An occupational defined-contribution scheme.” Write the facts before anyone names a code: Harbour Staff Pension Scheme will cover 400 employees of a Mauritius employer.

Tuesday. The team writes the activity in the words of the licence letter, not the brass plate. Licence of a private pension scheme.

Wednesday. They record what this permission is used for. PPS-1.1, with 400 × Rs 30 as the printed variable.

Thursday. They write what the letter does not cover. Not FS-1.3 (the commercial administrator) and not INS-1.1.

Friday. They lock the assumptions. Fictional scheme. Cut-off 20 September 2026. The file is ready for the application, not for a slogan on a slide.

The other files on this desk should look like that first one: a named person, a specified activity, and a letter that matches the work. That is what PPS-1.1 is used for. The Act matters when Scheme applies, when the Commission writes conditions onto the letter, and when the same promoter telephones with a different idea.

3. What the same promoter asks next

The facts are fictional. The method is the course: keep the shop you have just watched, and ask which desk is now doing the work.

This licence

An occupational defined-contribution scheme

Harbour Staff Pension Scheme will cover 400 employees of a Mauritius employer.

Why it fits. PPS-1.1, with 400 × Rs 30 as the printed variable.

Different paper

The same promoter asks for foreign scheme

The slide says the PPS-1.1 letter already covers it because the same company, the same officers or the same client are on the file.

Why it does not. Keep the neighbouring paper off this desk. Not FS-1.3 (the commercial administrator) and not INS-1.1.

Different paper

The same promoter asks for an external scheme

The slide says the PPS-1.1 letter already covers it because the same company, the same officers or the same client are on the file.

Why it does not. Keep the neighbouring paper off this desk. Not FS-1.3 (the commercial administrator) and not INS-1.1.

The promoter asks Scheme to…This licence?Why
An occupational defined-contribution schemeYesPPS-1.1, with 400 × Rs 30 as the printed variable.
The same promoter asks for foreign schemeNoKeep the neighbouring paper off this desk. Not FS-1.3 (the commercial administrator) and not INS-1.1.
The same promoter asks for an external schemeNoKeep the neighbouring paper off this desk. Not FS-1.3 (the commercial administrator) and not INS-1.1.

4. Papers that sit beside this one

Not a foreign scheme, not an external scheme, not the administrator (FS-1.3 or PPS-2), and not long-term insurance. Name the other desk when the work changes: a foreign scheme; an external scheme; the administrator (FS-1.3 or PPS-2); long-term insurance.

Neighbouring codes have their own chapters. Do not import their books into this letter.

5. The letter and the file

The scheme. Published licensing criteria on the FSC codified list (consolidation as at 1 July 2026) are guidance. Fees as at 1 July 2026: Processing Rs 6,000. Status at cut-off: Published pension-scheme category as at 1 July 2026.

Who may hold it. The scheme. Members are not licensees.

Published criteria. Published licensing criteria on the FSC codified list (consolidation as at 1 July 2026) are guidance. They neither derogate from nor restrict the Commission’s statutory powers, and they must be read with the relevant Act, rules, codes and circulars. Form, PDF and authority annex on the directory.

Rules, codes and circulars. CL20260107 for the general review. Tax exemption of a scheme is Mauritius Tax, not this licence.

6. How to cite PPS-1.1

CoordinateAs at 20 September 2026
Directory codePPS-1.1 Pension Schemes
Legal natureLicence
Enabling lawPrivate Pension Schemes Act 2012 · Section 9
Fees as at 1 July 2026Processing Rs 6,000. Variable annual fee Rs 30 per member. No separate fixed annual fee is printed beside the per-member charge.
Status at cut-offPublished pension-scheme category as at 1 July 2026. Duplicate administration rows in older directories were de-duplicated in the course inventory.

The structured library card keeps the same coordinates for search. Open PPS-1.1 in the reference library.

PPS-1.2 Foreign Pension Schemes

FSC · PPS-1.2 · Licence

1. A UK scheme with Mauritian residents’s shop

A UK scheme with Mauritian residents is the desk this chapter is for. Foreign pension scheme permission.

The first file on the desk is this. A UK occupational scheme has 25 members now living in Mauritius and needs the foreign-scheme permission. PPS-1.2, with 25 × USD 1 as the printed variable.

Three facts have to stay true of that book. First, the letter is the activity specified. This is a licence under Private Pension Schemes Act 2012, Section 10. A company name is not a permission.

Second, neighbouring papers stay off this desk. Not PPS-1.1 and not a foreign CIS recognition.

Third, the assumptions stay in the file. Fictional scheme. Cut-off 20 September 2026.

Private Pension Schemes Act 2012, Section 10. See the register note · Open the published text ↗.

2. A week with A UK scheme with Mauritian residents

Monday. The promoter walks in with “A UK scheme with Mauritian residents.” Write the facts before anyone names a code: A UK occupational scheme has 25 members now living in Mauritius and needs the foreign-scheme permission.

Tuesday. The team writes the activity in the words of the licence letter, not the brass plate. Foreign pension scheme permission.

Wednesday. They record what this permission is used for. PPS-1.2, with 25 × USD 1 as the printed variable.

Thursday. They write what the letter does not cover. Not PPS-1.1 domestic licensing of the UK scheme.

Friday. They lock the assumptions. Fictional scheme. Cut-off 20 September 2026. The file is ready for the application, not for a slogan on a slide.

The other files on this desk should look like that first one: a named person, a specified activity, and a letter that matches the work. That is what PPS-1.2 is used for. The Act matters when A UK scheme with Mauritian residents applies, when the Commission writes conditions onto the letter, and when the same promoter telephones with a different idea.

3. What the same promoter asks next

The facts are fictional. The method is the course: keep the shop you have just watched, and ask which desk is now doing the work.

This licence

A UK scheme with Mauritian residents

A UK occupational scheme has 25 members now living in Mauritius and needs the foreign-scheme permission.

Why it fits. PPS-1.2, with 25 × USD 1 as the printed variable.

Different paper

The same promoter asks for PPS-1.1

The slide says the PPS-1.2 letter already covers it because the same company, the same officers or the same client are on the file.

Why it does not. Keep the neighbouring paper off this desk. Not PPS-1.1 domestic licensing of the UK scheme.

Different paper

The same promoter asks for foreign CIS recognition

The slide says the PPS-1.2 letter already covers it because the same company, the same officers or the same client are on the file.

Why it does not. Keep the neighbouring paper off this desk. Not PPS-1.1 domestic licensing of the UK scheme.

The promoter asks A UK scheme with Mauritian residents to…This licence?Why
A UK scheme with Mauritian residentsYesPPS-1.2, with 25 × USD 1 as the printed variable.
The same promoter asks for PPS-1.1NoKeep the neighbouring paper off this desk. Not PPS-1.1 domestic licensing of the UK scheme.
The same promoter asks for foreign CIS recognitionNoKeep the neighbouring paper off this desk. Not PPS-1.1 domestic licensing of the UK scheme.

4. Papers that sit beside this one

Not PPS-1.1 and not a foreign CIS recognition. Name the other desk when the work changes: PPS-1.1; a foreign CIS recognition.

Neighbouring codes have their own chapters. Do not import their books into this letter.

5. The letter and the file

The foreign scheme, as section 10 contemplates. Published licensing criteria on the FSC codified list (consolidation as at 1 July 2026) are guidance. Fees as at 1 July 2026: Processing USD 220. Status at cut-off: Published foreign-scheme category as at 1 July 2026.

Who may hold it. The foreign scheme, as section 10 contemplates. Resident members drive the variable fee.

Published criteria. Published licensing criteria on the FSC codified list (consolidation as at 1 July 2026) are guidance. They neither derogate from nor restrict the Commission’s statutory powers, and they must be read with the relevant Act, rules, codes and circulars.

Rules, codes and circulars. CL20260107 for the general review.

6. How to cite PPS-1.2

CoordinateAs at 20 September 2026
Directory codePPS-1.2 Foreign Pension Schemes
Legal natureLicence
Enabling lawPrivate Pension Schemes Act 2012 · Section 10
Fees as at 1 July 2026Processing USD 220. Variable annual USD 1 per resident member.
Status at cut-offPublished foreign-scheme category as at 1 July 2026.

The structured library card keeps the same coordinates for search. Open PPS-1.2 in the reference library.

PPS-1.3 External Pension Schemes

FSC · PPS-1.3 · Licence

1. ExtPension Ltd’s shop

ExtPension Ltd is the desk this chapter is for. External pension scheme permission.

The first file on the desk is this. ExtPension Ltd will operate an external scheme for a multinational’s mobile staff. PPS-1.3.

Three facts have to stay true of that book. First, the letter is the activity specified. This is a licence under Private Pension Schemes Act 2012, Section 12. A company name is not a permission.

Second, neighbouring papers stay off this desk. Not PPS-1.2 foreign schemes and not the PCC twin (PPS-1.3Cv).

Third, the assumptions stay in the file. Fictional scheme. Cut-off 20 September 2026.

Private Pension Schemes Act 2012, Section 12. See the register note · Open the published text ↗.

2. A week with An external scheme for non-resident members

Monday. The promoter walks in with “An external scheme for non-resident members.” Write the facts before anyone names a code: ExtPension Ltd will operate an external scheme for a multinational’s mobile staff.

Tuesday. The team writes the activity in the words of the licence letter, not the brass plate. External pension scheme permission.

Wednesday. They record what this permission is used for. PPS-1.3.

Thursday. They write what the letter does not cover. Not PPS-1.1 and not 1.3Cv unless it is a PCC.

Friday. They lock the assumptions. Fictional scheme. Cut-off 20 September 2026. The file is ready for the application, not for a slogan on a slide.

The other files on this desk should look like that first one: a named person, a specified activity, and a letter that matches the work. That is what PPS-1.3 is used for. The Act matters when ExtPension Ltd applies, when the Commission writes conditions onto the letter, and when the same promoter telephones with a different idea.

3. What the same promoter asks next

The facts are fictional. The method is the course: keep the shop you have just watched, and ask which desk is now doing the work.

This licence

An external scheme for non-resident members

ExtPension Ltd will operate an external scheme for a multinational’s mobile staff.

Why it fits. PPS-1.3.

Different paper

The same promoter asks for PPS-1.2 foreign schemes

The slide says the PPS-1.3 letter already covers it because the same company, the same officers or the same client are on the file.

Why it does not. Keep the neighbouring paper off this desk. Not PPS-1.1 and not 1.3Cv unless it is a PCC.

Different paper

The same promoter asks for the PCC twin (PPS-1.3Cv)

The slide says the PPS-1.3 letter already covers it because the same company, the same officers or the same client are on the file.

Why it does not. Keep the neighbouring paper off this desk. Not PPS-1.1 and not 1.3Cv unless it is a PCC.

The promoter asks ExtPension Ltd to…This licence?Why
An external scheme for non-resident membersYesPPS-1.3.
The same promoter asks for PPS-1.2 foreign schemesNoKeep the neighbouring paper off this desk. Not PPS-1.1 and not 1.3Cv unless it is a PCC.
The same promoter asks for the PCC twin (PPS-1.3Cv)NoKeep the neighbouring paper off this desk. Not PPS-1.1 and not 1.3Cv unless it is a PCC.

4. Papers that sit beside this one

Not PPS-1.2 foreign schemes and not the PCC twin (PPS-1.3Cv). Name the other desk when the work changes: PPS-1.2 foreign schemes; the PCC twin (PPS-1.3Cv).

Neighbouring codes have their own chapters. Do not import their books into this letter.

5. The letter and the file

The external scheme as section 12 defines it. Published licensing criteria on the FSC codified list (consolidation as at 1 July 2026) are guidance. Fees as at 1 July 2026: Processing USD 220. Status at cut-off: Published external-scheme category as at 1 July 2026.

Who may hold it. The external scheme as section 12 defines it.

Published criteria. Published licensing criteria on the FSC codified list (consolidation as at 1 July 2026) are guidance. They neither derogate from nor restrict the Commission’s statutory powers, and they must be read with the relevant Act, rules, codes and circulars.

Rules, codes and circulars. CL20260107 for the general review.

6. How to cite PPS-1.3

CoordinateAs at 20 September 2026
Directory codePPS-1.3 External Pension Schemes
Legal natureLicence
Enabling lawPrivate Pension Schemes Act 2012 · Section 12
Fees as at 1 July 2026Processing USD 220. Variable annual USD 1 per member.
Status at cut-offPublished external-scheme category as at 1 July 2026.

The structured library card keeps the same coordinates for search. Open PPS-1.3 in the reference library.

PPS-1.3Cv External Pension Scheme (protected cell company)

FSC · PPS-1.3Cv · Licence

1. An external PCC with two employer cells’s shop

An external PCC with two employer cells is the desk this chapter is for. External pension scheme in PCC form.

The first file on the desk is this. MobilePensions PCC will run a cell per participating employer. PPS-1.3Cv.

Three facts have to stay true of that book. First, the letter is the activity specified. This is a licence under Private Pension Schemes Act 2012, Section 12. A company name is not a permission.

Second, neighbouring papers stay off this desk. Not PPS-1.3 non-PCC and not an insurance PCC.

Third, the assumptions stay in the file. Fictional PCC. Cut-off 20 September 2026.

Private Pension Schemes Act 2012, Section 12. See the register note · Open the published text ↗.

2. A week with An external PCC with two employer cells

Monday. The promoter walks in with “An external PCC with two employer cells.” Write the facts before anyone names a code: MobilePensions PCC will run a cell per participating employer.

Tuesday. The team writes the activity in the words of the licence letter, not the brass plate. External pension scheme in PCC form.

Wednesday. They record what this permission is used for. PPS-1.3Cv.

Thursday. They write what the letter does not cover. Not INS-1.1Av.

Friday. They lock the assumptions. Fictional PCC. Cut-off 20 September 2026. The file is ready for the application, not for a slogan on a slide.

The other files on this desk should look like that first one: a named person, a specified activity, and a letter that matches the work. That is what PPS-1.3Cv is used for. The Act matters when An external PCC with two employer cells applies, when the Commission writes conditions onto the letter, and when the same promoter telephones with a different idea.

3. What the same promoter asks next

The facts are fictional. The method is the course: keep the shop you have just watched, and ask which desk is now doing the work.

This licence

An external PCC with two employer cells

MobilePensions PCC will run a cell per participating employer.

Why it fits. PPS-1.3Cv.

Different paper

The same promoter asks for PPS-1.3 non-PCC

The slide says the PPS-1.3Cv letter already covers it because the same company, the same officers or the same client are on the file.

Why it does not. Keep the neighbouring paper off this desk. Not INS-1.1Av.

Different paper

The same promoter asks for an insurance PCC

The slide says the PPS-1.3Cv letter already covers it because the same company, the same officers or the same client are on the file.

Why it does not. Keep the neighbouring paper off this desk. Not INS-1.1Av.

The promoter asks An external PCC with two employer cells to…This licence?Why
An external PCC with two employer cellsYesPPS-1.3Cv.
The same promoter asks for PPS-1.3 non-PCCNoKeep the neighbouring paper off this desk. Not INS-1.1Av.
The same promoter asks for an insurance PCCNoKeep the neighbouring paper off this desk. Not INS-1.1Av.

4. Papers that sit beside this one

Not PPS-1.3 non-PCC and not an insurance PCC. Name the other desk when the work changes: PPS-1.3 non-PCC; an insurance PCC.

Neighbouring codes have their own chapters. Do not import their books into this letter.

5. The letter and the file

The external PCC scheme. Published licensing criteria on the FSC codified list (consolidation as at 1 July 2026) are guidance. Fees as at 1 July 2026: Processing USD 1,000 for the first cell and USD 300 for every additional cell. Status at cut-off: Published PCC external-scheme category as at 1 July 2026.

Who may hold it. The external PCC scheme. Form/criteria dashes on the captured row.

Published criteria. Published licensing criteria on the FSC codified list (consolidation as at 1 July 2026) are guidance. They neither derogate from nor restrict the Commission’s statutory powers, and they must be read with the relevant Act, rules, codes and circulars. Blank form/criteria cells on the captured directory.

Rules, codes and circulars. CL20260107 for the general review.

6. How to cite PPS-1.3Cv

CoordinateAs at 20 September 2026
Directory codePPS-1.3Cv External Pension Scheme (protected cell company)
Legal natureLicence
Enabling lawPrivate Pension Schemes Act 2012 · Section 12
Fees as at 1 July 2026Processing USD 1,000 for the first cell and USD 300 for every additional cell. Variable annual USD 100 per member.
Status at cut-offPublished PCC external-scheme category as at 1 July 2026.

The structured library card keeps the same coordinates for search. Open PPS-1.3Cv in the reference library.

PAUSE & REFLECT

Check your understanding.

Three questions to make the ideas stick. Your score is saved on this browser; this is a learning exercise, not a qualification.

1. PPS-1.1, PPS-1.2 and PPS-1.3 are…
2. A foreign pension scheme…
3. PPS-1.3Cv external scheme (PCC)…

Follow the sources.

Each title opens the published text. The register note records the edition used for this course.

  1. FSC codified list of licences, authorisations, approvals, recognitions and registrations ↗ All published category codes, fees, forms and licensing-criteria columns; consolidation as at 1 July 2026 · Register note
  2. Financial Services Act 2007 ↗ Sections 2, 14, 14A, 16–18, 25, 33, 71A, 72, 77, 77A, 77B, 77C, 78, 79A; Second Schedule Parts I–III; Fifth Schedule · Register note
  3. FSC licensing and fees amendment rules 2026 ↗ Rule 3 and replacement First Schedule; rule 4 commencement · Register note
  4. FSC Circular Letter CL20260107 — review of fees and renewal of licences ↗ 1 July 2026 fee review; annual-fee due date 30 September 2026; FSCOne alternative arrangements · Register note
  5. FSC rules and regulations directory ↗ Consolidated licensing and fees rules; sector-specific rules including Securities (Licensing) Rules and Family Office Rules · Register note
  6. Private Pension Schemes Act 2012 ↗ Sections 9, 10, 12 and 27 · Register note
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