Home e-Services Statement for Special Allowance - Employers

Statement by employers regarding Special Allowance for their respective eligible employees


Click here to file your statement for Special Allowance

 

  1. MRA started making payment of the allowance under the Additional Remuneration and Other Allowances Act as a supplement to minimum wage as from the end of January 2018.

     

  2. All full time workers whose basic salary is less than Rs 9400 are entitled to the allowance. The quantum of the allowance payable is the difference between Rs 9400 and the basic pay of an employee subject to :

     

    1. a maximum of Rs 860 for employees of export enterprises and Rs 500 for other employees who were in employment on or before 31 December 2018;
    2. a maximum of Rs 460 for employees of export enterprises and Rs 100 for other employees who took up employment for the first time on or after 1 January 2019.

     

  3. To enable MRA to process the payment of the allowance under the Additional Remuneration and Other Allowances Act:

     

    1. Employers in the export enterprise are required to submit a statement for special allowance for all employees on a monthly basis.
    2. All other employers are required to submit the statement only in respect of new employees who were employed during the month.

     

    The following details should be provided in respect of the employees:

     

    1. Employee ID: (NID for Mauritian Citizen, NCID issued by Passport and Immigration Office for employees who are non-citizen of Mauritius)
    2. Full name of employees
    3. Employment type – whether employees are working on a full time or part time basis.
    4. Bank details of respective employees
    5. Monthly Basic Salary

      

  4. Prerequisites

     

    Before you start, ensure that you have your User ID (ERN), your password, the above details in respect of your employees, and the CSV file ready in case that option has been chosen.

     

    Employers are required to ensure that the NID of their employees are properly inserted in the return. Where the employee is not a Mauritian citizen, the ID issued by the Passport and Immigration Office (NCID) should be inserted. Employers should also ensure that the names of the employees are inserted exactly as they are shown on the National ID/NCID card of the employee.

     

    Click on the links below to obtain the new specifications and templates.

     

  5. CSV File Format

     

     

  6. Guidelines for e-Filing

     

     

    Click here to file your statement for Special Allowance

     

  7. e-Filing Service Centre

     

    e-Filing Service Centres – Click here to file statement for Special Allowance on behalf of a taxpayer

     

  8. General Information : Where a new employee takes up employment

     

    An employer should submit electronically to the Director General, the details as per paragraph (3), before the end of the month in which the employee has joined.