Monthly PAYE for pay period November 2017 and prior months
Monthly PAYE Return
Taxpayers will be required to use a new template for E-filing of Monthly PAYE Return as from pay period July 2017
This facility is available to employers who have been granted access and have been allocated a password by MRA. Other employers should use the facility provided by the Mauritius Network Services Ltd (MNS).
Prerequisites
Before you start, ensure that you have your username, password and your CSV or XML file ready as per MRA's specifications.
Click on the links below to obtain the new specifications and templates.
CSV file format
- Specifications for the CSV Template
- CSV Template for Monthly PAYE Return
- Excel template to generate CSV file (Click here to obtain additional details on how to generate CSV file)
XML file format
Guidelines for e-fling
Click here to file your Monthly PAYE Return
E-Filing Service Centre
EFiling Service Centres – Click here to file Monthly PAYE Return on behalf of a taxpayer
PAYE Monthly for pay period up to June 2017
- Circular Letter to Employers
- As from July 2016, employers will have to submit, on a monthly basis, the details of the employees in respect of whom PAYE deduction has been effected during the month in CSV or XML file format.
- However, if you wish to input employee details one by one, you may select "SCREEN INPUT" on the screen appearing after login.
- Employers should ensure that payment of the total PAYE deducted is effected by the due date.
Prerequisites
- Before you start, ensure that you have your username, password and your CSV or XML file ready as per MRA's specifications.
Click here to file your Monthly PAYE Return
General information for Electronic Filing of Monthly PAYE Return:
Kindly read the instructions below before starting to file the return.
- Employers are recommended to use a recent version of Google Chrome, Internet Explorer or Mozilla Firefox as browser to file their return.
- Kindly note that it is the employer’s responsibility to file a correct and complete return.
- Please ensure that you provide your email address and telephone number as they will be used by MRA to communicate with you.
- On successful submission of your return, an acknowledgement ID will be displayed on your screen followed by an email confirming same. If you have not received an acknowledgement ID, the submission is incomplete. Please take necessary actions to correctly submit your return.
Who should file Monthly PAYE Return?
Every employer should submit a monthly PAYE return in respect of ALL his employees. At the same time pay to MRA the amount of PAYE withheld.
E-filing of Monthly PAYE Return for pay period up to June 2017
The monthly PAYE return should be in one of the following file formats:
Click on the links below to obtain the specifications, templates and step-by-step guide.
CSV file format
- Specifications for the CSV Template
- CSV Template for Monthly PAYE Return
- Excel template to generate CSV file (Click here to obtain additional details on how to generate CSV file)
XML file format
Guidelines for e-fling
Click here to file your Monthly PAYE Return
Deadline for e-filing of Monthly PAYE Return
The return should be filed electronically not later than 20 days from the end of the month following which the tax was withheld. Where both the return and the payment are effected electronically, the due date is the end of the month following which the tax was withheld. Please note that a penalty of 10% and interest of 1% per month or part of the month is applicable on any tax paid after the due date.
Modes of Payment
- Direct Debit
To make use of this payment facility, you should fill in a "PLACH Direct Debit Mandate Form" available here or at MRA's Service Counter and send it to MRA's Head Office before the due date for filing the Monthly PAYE Return for onward processing to your bank. Taxpayers, who have already availed themselves of this payment facility, need not fill in a new "PLACH Direct Debit Mandate Form".
- Cash / Cheque
Payment may be made by cash or cheque at MRA's cash counters, Ehram Court, Port Louis, from Monday to Friday (09 00 to 15 30). While effecting payment, please ensure that you have your PAYE Employer Registration Number (ERN), the amount of tax and a copy of your acknowledgement confirmation.
Cheques drawn to the order of the Director General MRA crossed "MRA A/C" or "Account Payee Only" may be sent by post. Please write your name, PAYE Employer Registration Number (ERN) and the month on verso of cheque. The cheque should reach the MRA Headquarters, Ehram Court, Port Louis not later than 20 days after the end of the month in which tax was withheld.
PAYE Remittance Voucher prior to July 2016
General Information for Electronic Filing of PAYE Remittance Voucher and Payment of Tax:
If you are using Windows XP/Windows 7/Windows 8, you may file your return on Google Chrome or Mozilla Firefox using Adobe Reader 8 (click here to download) or any other higher versions of Adobe Reader.
Adobe Reader 8 will also allow you to file your return on Internet Explorer 8 on Windows XP. However if you are using Windows 7 or Windows 8, you will need Internet Explorer 11 and Adobe Reader 11 to file your return.
If you are still having issues to file your return electronically, please click here for browser settings.
Only the first PAYE Remittance Voucher sent electronically will be processed. In case you wish to amend your voucher, please submit a PAYE Remittance Voucher downloadable from our website or available at MRA service counter, Ehram Court.
Click here to file your PAYE Remittance Voucher
- Filing of PAYE Remittance Voucher
- Enter your PAYE Employer Registration Number (ERN) and Password. Click on "Login". Select the month which is applicable and click on "Start Filing" to access your online voucher.
- Your Name and PAYE Employer Registration Number (ERN) and Tax withheld for the month will automatically appear on the voucher.
- Ensure that you have all the required information before you begin. While filling the PAYE Remittance Voucher, please insert a valid e-mail address in order to obtain an acknowledgment confirming that your PAYE Remittance Voucher has been received by MRA for further processing.
- To move from one field to another, click on tab key on your keyboard.
- While inserting the figures in the PAYE Remittance Voucher, the total remittance will be calculated automatically.
- If you wish to print a copy of your PAYE Remittance Voucher, please do so before you submit the voucher online.
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After submission, kindly print the acknowledgement confirmation for payment purposes.
Support services
MRA hotline service on 207 6010 is available during office hours from 08 45 to 16 30 on working days to assist employers to file their MPR.
QUARTERLY Statement by Household Employers
All private household employers who have opted to submit an annual return of contribution for their household employees are required to submit a quarterly statement in respect of each quarter of the financial year, at latest one month after the end of each respective quarter.
Prerequisites
Before you start, ensure that you have your username, password and your CSV or XML file ready as per MRA's specifications.
Click on the links below to obtain the new specifications and templates.
CSV file format
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Excel template to generate CSV file (Click here to obtain additional details on how to generate CSV file)
XML file format
Guidelines for e-fling
Click here to file your Quarterly Statement by Household Employers
E-Filing Service Centre
Tax Clearance Certificate
(Directive No 33 - Section 7(b) of the Public Procurement Act 2006)
- General Information
In accordance with the above directive issued on 01 November 2016, Public Bodies are required, prior to award of a contract of a value of Rs 5 million and above, to request the lowest substantially responsive bidder to submit a Tax Clearance Certificate from the MRA within a period of one week.
Public Body means any Ministry or other agency of the Government and includes any local authority, parastatal body and such other bodies specified in the Schedule to the Public Procurement Act 2006.
- e-Application for Tax Clearance Certificate
MRA has put in place a system for responsive bidders, on receipt of a letter from a Public Body requesting for a Tax Clearance Certificate from MRA, to apply for the Tax Clearance Certificate electronically, using the reference specified in the letter.
Click here to apply for Tax Clearance Certificate from MRA
- e-Facility for Public Bodies to verify authenticity of Tax Clearance Certificates issued by MRA
MRA has also put in place a system to enable Public Bodies to verify the authenticity of Tax Clearance Certificates issued by MRA. To access the system, Public Bodies are required to use the Certificate Number shown on the Tax Clearance Certificate issued. The name and Business Registration Number (BRN) of the bidder as well as the date and Certificate Number of the Tax Clearance Certificate will be displayed.
Click here to verify Tax Clearance Certificates issued by MRA
(Applicable to Public Bodies) - Support Services
For further information or clarification, call us on MRA Help Desk 207 6000.
Negative Income Tax (NIT)
- Leaflet
- What is NIT?
- Who is eligible?
- How do I apply for NIT?
- What is the allowance payable?
- What should an individual do to start benefiting from NIT?
- When will payment be effected?
- What if an employee does not receive his NIT payment?
- What amounts are included in the earnings of an individual?
- Support Services
Click here to apply for NIT
The Negative Income Tax (NIT) is a system where, instead of paying taxes, employees deriving basic salary not exceeding Rs 9,900 per month, receive financial support from Government.
The NIT system, introduced by the Government in its budget 2017/18, is effective as from 1st July 2017.
Eligibility for Negative Income Tax
- A Mauritian Citizen.
- An employee whose basic salary is less than or equal to Rs 9,900 per month, provided that his total earnings (excluding travelling) in that month does not exceed Rs 20,000.
- The net income of the individual or his spouse, excluding dividend and interest in the current year, does not exceed Rs 390,000.
- An employee who works for a minimum of 24 hours in a week, over at least 3 days.
- An employee whose employer has paid the CSG and the NSF on his behalf in respect of the month for which NIT is being claimed.
Employees who are not eligible for NIT Allowance
- A non-Mauritian Citizen
- A self-employed
- An employee deriving a basic salary above Rs 9,900 or whose total earnings in that month (excluding travelling) exceeds Rs 20,000.
- The net income of the individual or his spouse, excluding dividend and interest in the current year, exceeds Rs 390,000.
- An employee working for LESS than 24 hours or 3 days per week.
- An employee whose employer has not paid the CSG and the NSF on his behalf in respect of the month for which NIT is being claimed.
All application must be made online on the MRA's website, Click here to apply
Information required to fill the online application form
- NIC Number of applicant and spouse (if married)
- Employer’s Registration Number (ERN) as shown on payslip or other documents, and
- Bank Account Number of applicant
What is the allowance payable?
The allowance payable per month is as follows:
| Individual deriving the following earnings in a month | Allowance |
|---|---|
| Less or equal to Rs 5000 | Rs 1000 |
| Between Rs 5001 and Rs 7000 | Rs 800 |
| Between Rs 7001 and Rs 9000 | Rs 500 |
| Between Rs 9001 and Rs 9750 | Rs 250 |
| Between Rs 9751 and Rs 9900 | Rs 100 |
The MRA will credit the NIT to the employee’s bank account on a monthly basis.
What should an individual do to start benefiting from NIT?
Nothing, except to give his bank account details to his employer, if he has not already done so. The MRA will effect payment of NIT based on information provided by the employer.
When will payment be effected?
Negative Income Tax will be paid on a MONTHLY BASIS.
What if an employee does not receive his NIT payment?
He may call the MRA Help Desk on 207 6000 to inquire and if need be, fill an NIT application form
What amounts are included in the earnings of an individual?
The monthly earnings of an individual includes all salaries, wages, overtime pay, leave pay and other allowances in money or money’s worth derived from employment but excludes travelling allowance and end of year bonus. Any annuity, pension and basic retirement pension received should also be included.
For any additional information regarding Negative Income Tax, call on MRA’s Help Desk 207 6000.
Amendment of Return – Company and Trust (IT Form 3 & IT Form 3F)
A return is considered to be an amended one when a taxpayer is submitting his return after having submitted a return for the same Year of Assessment.
The amended return should be submitted electronically only through MRA e-Services.
The table below lists the years of assessment for which an amended return can be filed:
| Tax type | Year of Assessment | Self declaration by a taxpayer | e-filing Service Centre |
|---|---|---|---|
| Company & Trust Return (Domestic - IT Form 3) |
2020 - 2021 2019 - 2020 2018-2019 2017-2018 2016-2017 |
Click here to amend return | Click here to amend return |
|
Company & Trust Return |
2020 - 2021 2019 - 2020 2018-2019 2017-2018 2016-2017 |
Click here to amend return | Click here to amend return |
General Information for Amending an already filed Company and Trust Return
The following points should be noted in case of an amended return:
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Where the company has submitted a return for a year of assessment and thereafter submits an amended return for the same year of assessment amending the previous return, it shall be deemed to have submitted the return for that year of assessment on the date of submission of the amended return and it shall be liable to pay to the Director-General a penalty for late submission of return representing Rs 2,000 per month or part of the month, up to a maximum of Rs 20,000.
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Any additional tax on the amended return should be paid together with the appropriate penalties and interest.
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An amended return shall not be submitted after 3 years from the end of the year of assessment to which the return relates except where it is submitted in respect of undeclared or under declared income.
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An amended return which results into an additional tax liability does not trigger a tax audit outright.
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Where the amended return results into a refund of tax, the latter will be processed in the same manner as any corporate tax return with a refund claim.
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All income tax payers may be subject to tax audit by the MRA. Thus, a taxpayer submitting an amended return may be selected for tax audit based on the current tax audit selection process, which is mainly risk based, in the same manner as another taxpayer not having submitted an amended return.
Please read the "Notes for completion of annual return" before filling in the Company Return.
Notes to IT Form 3
- Year of Assessment 2020-2021
- Year of Assessment 2019-2020
- Year of Assessment 2018-2019
- Year of Assessment 2017-2018
- Year of Assessment 2016-2017
If you wish to amend a return already filed, click on below link:
Click Here for e-Filing an Amended return
Instructions to file amended return
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Filing of only 5 amended return per Year of Assessment is allowed
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Authentication is required for filing an amended return. In case the company do not have a username and/or password to file an amended return, kindly contact MRA Help Desk on 207 6000 for more information.
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Enter Username and password to start filing
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The company's TAN will automatically appear on the next page
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Select Year of Assessment 2020-2021, 2019-2020, 2018-2019, 2017-2018 or 2016-2017, whichever is applicable and Click Amend Return button.
e-Filing Service Centre as from Year of Assessment 2020-2021, 2019-2020, 2018-2019, 2017-2018 and 2016-2017
Click here to file / amend Corporate tax return on behalf of a taxpayer
Support Services
For further information, you may call us on MRA Help Desk 207 6000.