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New Employer


  1. Who is an employer?
  2. When and how to register as an employer?
  3. Filing Obligations
  4. Employer Registration Form (ERF)

Who is an employer?


  • An employer means a person who employs one or more employees who work under a contract of service or apprenticeship whether written or oral. It includes part-time employee but excludes a self-employed providing services.


  • For PAYE purposes, a person responsible for payment of emoluments is an employer and includes any person who acts as an agent of an employer and is responsible for the payment of emoluments to an employee or to a former employee on behalf of that employer e.g. an insurance company that pays pension on behalf of an employer under a superannuation fund. 


When and how to register as an employer?


  1. Every person who becomes an employer should, within 14 days of his becoming an employer, register with the Mauritius Revenue Authority (MRA) as an employer by submitting an Employer Registration Form (ERF) duly filled in by him.


  2. Where on or after 1 January 2018, a person applies to the Registrar of Businesses for a Business Registration Number and he indicates in the application form that he will have one or more employees in the business, he does not need to apply to the MRA for registration as employer. He will be automatically registered as employer for both PAYE & NPF contribution purposes.


  3. After registration, the MRA will inform the employer of his:
    • his Employer Registration Number (ERN);
    • his password for filing of the monthly return;


Filing Obligations


Every Employer is required to file a monthly return in respect of all its employees declaring the contributions payable under the National Pension Fund (NPF), National Savings Fund (NSF), HRDC Training Levy and Recycling Fee under the Employment Rights Act, if any.