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Employee Declaration Form (EDF) - Employee
Income year ending 30 June 2024
An employee who, in respect of an income year, is entitled to reliefs, deductions and allowances in respect of that income year and who wishes to have the reliefs, deductions and allowances taken into account for the purpose of determining his chargeable income and the amount of income tax, if any, to be withheld from his emoluments during that income year, may submit an EDF electronically to his employer through the MRA platform.
Where in any income year, an employee has a change in the deduction for dependents for that income year, he may furnish electronically to his employer a fresh Employee Declaration Form claiming therein deductions which he is entitled.
Where an employee leaves his employment and takes up another employment, he shall furnish electronically an Employee Declaration Form to his new employer.
Where an employee has more than one employer at any one time, he shall furnish electronically an Employee Declaration Form to only one of his employers.
Prerequisites
Before you start, ensure that you have your National ID (NID) or the Non-Citizen ID (NCID), in case of non-Mauritian Citizen, to access your online form.
General information for Electronic Filing (eFiling) of EDF for income year 30 June 2024:
Kindly read the instructions below before starting to file your EDF
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Employees are recommended to use a recent version of Google Chrome, Internet Explorer or Mozilla Firefox as browser to file their declaration.
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Kindly note that it is the employee’s responsibility to make a correct and complete declaration.
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Ensure that you provide your email address and telephone number as it will be used by MRA to communicate with you.
Monthly Portable Retirement Gratuity Fund (PRGF) Return
Click here to file your Monthly PRGF Returns
Following the enactment of the Workers’ Rights (Portable Retirement Gratuity Fund) (Amendment) Regulations 2020, employers are required to submit, as from the month of January 2022, a monthly PRGF return and effect payment in respect of PRGF contributions to the Director-General of the MRA. Both the return and the payment are required to be made electronically on or before the end of the month following that in respect of which the PRGF is payable.
Employers who, for months prior to January 2022 –
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have submitted PRGF returns and paid PRGF for some months; or
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who have not paid PRGF for any of the months,
may, submit a “PRGF Past Services” return and pay the PRGF for months prior to January 2022 in respect of employees who are still in employment as at 01 January 2022.
An employer who contributes to a private pension scheme, approved by the FSC, in respect of a worker, is not required to contribute to PRGF in respect of that worker.
With a view to facilitate employers, the MRA has put in place a system for e-Filing of a monthly PRGF return and e-payment of the contribution payable.
To avail of this facility, employers are requested to use their Employer Registration Number (ERN) as User ID and the password allocated by the MRA. Two options are available for the submission of the return; either using "SCREEN INPUT" or a CSV file as per MRA’s specifications given below. Employers having opted to input the workers’ details one by one will have to select "SCREEN INPUT", after login. Employers having more than 100 employees in their PRGF return should use CSV file for submission of their return for that period.
Employers are required to use the Direct Debit facility put in place by MRA to pay their PRGF contributions. For the months of January to March 2020, employers may use the ad hoc Direct Debit facility available. Thereafter, to avail of the Direct Debit facility, employers should fill-in a PLACH Direct Debit Mandate form downloadable from MRA website. The form duly filled-in and signed by authorised signatories should reach the MRA at least 15 days before the due date for payment.
For its first monthly PRGF return, every employer is required to give the details of every worker who was in employment as at 01 January 2020, whether or not PRGF contributions are payable. For all subsequent months, employers are required to include only details of workers in respect of whom PRGF is payable.
Prefilling of PRGF records
For the first monthly PRGF return, employees’ records will be prefilled from the latest NPF return submitted by the employer. The prefilled employee details will be editable and should not be deleted by the employer. Where an employer is contributing to a private pension scheme, approved by the FSC, in respect of a worker, that worker should be identified as such in the return. Where an employee is no longer employed by an employer, the system provides the necessary functionality to identify the employee as one who has exited the employment. Thereafter, in subsequent months, the prefilled return will exclude those employees.
PRGF Contribution Rates
Employers are required to pay PRGF contributions at the rate of 4.5 % of the monthly remuneration of each worker. However, Small and Medium Enterprises (SME) will pay PRGF at a lower rate for the first three years, the difference being met by Government from a seed capital earmarked for that purpose. The PRGF rate, applicable on monthly remuneration, isbased on the annual turnover of the SME.
On filing the PRGF monthly return, the employer is required to select the annual turnover in which it falls from the following list:
- Not more than Rs 2 million
- More than Rs 2 million but not more than Rs 10 million
- More than Rs 10 million but not more than Rs 50 million
- More than Rs 50 million
Where MRA already has the information about the annual turnover, the selection will be preset.
Prerequisites
Before you start, ensure that you have your User ID (ERN), your password, the details of your workers, and the CSV file ready in case that option has been chosen.
Employers are required to ensure that the National Identity Card (NIC) numbers of their workers are properly inserted in the return. Employers should also ensure that the names of the workers are inserted exactly as they are shown on the NIC of the workers.
Click on the links below to obtain the specifications and templates.
CSV file format for monthly PRGF Return
- Specifications for the CSV Template
- CSV Template for Monthly PRGF Returns
- Excel template to generate CSV file (Click here to obtain additional details on how to generate CSV file)
Guidelines for e-Filing for monthly PRGF Return
For an employer other than a Self Employed:
Click here to file your Monthly PRGF Returns
For Self Employed:
A self-employed may also contribute to the PRGF for himself. The minimum monthly contribution payable by the self-employed is Rs 500 and the maximum contribution payable is Rs 2500.
In case of a self-employed, ensure that you have your NID to submit your PRGF return on the following link:
Click here to file your Monthly PRGF Returns
CSV file format for PRGF - Past Services
- Specifications for the CSV Template
- CSV Template for PRGF - Past Services
- Excel template to generate CSV file (Click here to obtain additional details on how to generate CSV file)
Guidelines for e-Filing for PRGF - Past Services
Click here to file your PRGF - Past Services
CSV file format for PRGF - Exit Statement
- Specifications for the CSV Template
- CSV template for PRGF - Exit Statement
- Excel template to generate CSV file (Click here to obtain additional details on how to generate CSV file)
Guidelines for e-Filing for PRGF - Exit Statement
Click here to file your PRGF - Exit Statement
e-Filing Service Centre
e-Filing Service Centres – Click here to file Monthly PRGF on behalf of a taxpayer
Direct Debit
Employers are required to use the Direct Debit facility to pay their PRGF contributions directly from their bank account.
Employers should fill-in a PLACH Direct Debit Mandate form available here or at MRA Service Counter and send it to MRA Head Office before the due date for filing the return for onward processing to your bank. The form duly filled-in, and signed by authorised signatories, should reach the MRA at least 15 days before the due date for payment.
Support services
MRA Help Desk service on 207 6000 is available during office hours from 08 45 to 16 30 on working days to assist employers to file their Monthly PRGF Returns.
Financial Support to Business Operators following increase in price of “Diesel”
General information before making an application:
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Eligible business operators are recommended to use a recent version of Google Chrome or Mozilla Firefox as browser to file the registration.
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Kindly note that it is the responsibility of the eligible business operators to make a correct and complete application.
Support services
Eligible business operators who are not able to register are requested to send an email on This email address is being protected from spambots. You need JavaScript enabled to view it..
MRA Help Desk service on 207 6000 is also available during office hours from 08 45 to 16 30 on working days to assist applicants.
Liability to special levy on Banks
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Every bank shall be liable to pay to the Director-General a special levy on its leviable income derived in every accounting period at the rate of
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5.5% in the case of a bank having a leviable income of not more than Rs 1.2 billion;
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4.5% in the case of a bank having a leviable income of more than Rs 1.2 billion.
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The levy for a bank in operation as at 30 June 2022 shall be –
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the levy payable under (a) above; or
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1.5 times of the levy payable for the year of assessment 2021-2022, whichever is lower
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Every bank shall remit the special levy to the Director-General at latest 5 months from the end of the accounting period, in such form and manner as the Director-General may approve.
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No levy shall be paid for an accounting period where a bank incurred a loss in the accounting period.
Deadline for E-Filing of special levy on banks
The due date for submission of the return and payment of tax is 5 months from the end of the accounting period.
E-Filing of VAT special levy on banks Form
Click here to read notes to VSLB
Late payment of special levy
Where a bank fails to pay the special levy on or before the last day on which it is payable, it shall be liable to pay to the Director-General, in addition to the levy:
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a penalty of 5% of the levy; and
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Interest on the levy at the rate of 0.5% per month or part of the month during which the levy remains unpaid.
Mode of Payment
Direct Debit
To make use of this payment facility, you should fill in a "PLACH Direct Debit Mandate" form available here or MRA Service Counter and send it to MRA Head Office before the due date for filing the return for onward processing to your bank. Taxpayers, who have already availed themselves to this payment facility, need not fill in a new "PLACH Direct Debit Mandate" form.
Support Services
For further information, you may call MRA Help Desk on 207 6000