Annual Contribution Return for Private Household (Domestic service) Employers
Following amendments brought under the Business Facilitation Act 2017, the MRA has been entrusted with the function of collection of contributions/payments to the National Pension Fund (NPF), National savings Fund (NSF), HRDC Training Levy and Recycling Fee. As from 01 September 2020, the Contribution Sociale Généralisée (CSG) replaces the National Pensions Fund (NPF).
As from September 2021 under The Social Contribution and Social Benefits Act 2021, social contributions shall apply on end of year bonus prescribed under an enactment. The social contributions payable on end of year bonus shall be computed separately from the contributions payable on the monthly basic wage/salary. The social contribution on end of year bonus shall be calculated on the basic wage/salary component only (excluding any allowance, commission, productivity payment etc).
Household employers have the option to submit return either on a monthly basis or an annual basis.
Where the household employer opts to submit an annual return, he has up to 31 July to submit the annual return and effect payment.
With a view to facilitate employers, the MRA has put in place a system for e-Filing of annual Contribution return (Social Contribution (CSG) / NSF) so that as from July 2022, where an employer has furnished any monthly return in an income year ( period July to June) , he may submit an annual return for the remaining months in that income year.
Household employers are required to use ONLY the Direct Debit facility put in place by the MRA to pay their contributions directly from their bank account. To avail of this facility, household employers should fill-in a PLACH Direct Debit Mandate form downloadable from the MRA website and return the completed form, duly signed by the authorised signatories, so that it reaches the MRA at least 15 days before the due date for payment.
Household employers should include the details of ALL their employees in the return.
As from the financial year ended 30 June 2021
E-Filing Service Centres
Before you start, ensure that you have your User ID (ERN), your password and the details of your employees.
Household 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. Household 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.
Modes of Payment
Employers are required to use the Direct Debit facility to pay their NPF/NSF contributions directly from their bank account.
Employers should fill-in a PLACH Direct Debit Mandate Form available here or at MRA Customer 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.
MRA help-desk is available on 207 6000 during office hours, from 08 45 to 16 30 on working days, to assist employers to file their Annual Contribution Return.
For period prior to financial year ended 30 June 2021
E-Filing Service Centres