Registration and Submission of CSG / Social Contribution return for Self-Employed


Following changes brought by the Finance (Miscellaneous Provisions) Act 2020, the Contribution Sociale Généralisée (CSG) has been introduced and is applicable as from the month of September 2020.

Self-employed” means an individual, working on his own account, including a non-citizen, who is a professional such as an accountant, an architect, an attorney, a solicitor, a barrister, an engineer, a land surveyor, a legal consultant, a medical service provider, a project manager, a property valuer, a quantity surveyor, a tax adviser or any other individual carrying out similar type of activity or a person in business or carrying on a trade or activities such as mason, cabinet maker, plumber, hairdresser, artist or other similar activities but does not include an individual who derives exclusively passive income.

Passive income means income derived from rent, dividends or interest.

Registration of self employed for CSG / Social Contribution

Click here for Registration of Monthly CSG / Social contribution return (As from September 2021)

Every self-employed individual is required to register himself with the MRA.

For that purpose, click on the above link.

The Self-employed is required to insert his National Identity Card Number/Control Number and Mobile Phone Number. He will instantly receive a ‘One-Time Password (OTP)’ on his mobile phone via SMS that will allow him to proceed with the submission of the return and payment of CSG.

Before you start, please ensure that you have your:

  1. National Identity Card Number and Control Number

  2. Non-Citizen Identification Number (in case of a non-citizen)

  3. Mobile Phone Number

You will receive a ‘One-Time Password (OTP)’ on your mobile phone via SMS that will allow him to proceed with the submission of the return on the following link:

CSG / Social contribution return and payment

Click here for Submission of Monthly CSG / Social contribution return

Where the Self-employed individual is required to pay, CSG of Rs 150 for the month of July 2021, he should do so at the time of submitting a CSG return to the MRA.

The same procedure as for the month of July 2021 is applicable for the month of August 2021 and the deadline for the submission of the return and payment of CSG is 30 September 2021.

As from the month of September 2021 and subsequent months, the provisions of the Social Contribution and Social Benefits Act 2021, for self-employed individuals will be applicable.

Communiqué: Contribution Sociale Généralisée (CSG) : Self-Employed - Click here

The rate of contribution applicable as from 01 September 2021 is shown in the table below.

Monthly Return

Net Income of the Self-employed for the month Social Contribution payable for the month
Not Exceeding Rs 10,000 Rs 150
Exceeding Rs 10,000 but not exceeding Rs 50,000 1.5% of 90% of the net income for the month
Minimum payable – Rs 150
Exceeding Rs 50,000 3% of 90% of the net income for the month

Annual Return

Click here for Annual CSG return

Self-employed may opt to submit the Social Contribution return and pay the Social Contribution on an annual basis. In such case the Self-employed individual shall compute his monthly net income on the basis of his net income for the preceding financial year, provided he has been operating during the corresponding 12 months.  

In case payment has not been effected on submission of return you may:

Click here for e-Payment

 

E-Filing Service Centres – Click here to file Return on behalf of a taxpayer

General information for Electronic Filing of Monthly / Annual CSG Return:

Kindly read the instructions below before starting to file the return.

  • You are recommended to use a recent version of Google Chrome or Mozilla Firefox as browser to file their return. They may also submit same through mobile app MRAeasy that can be downloaded from Google Play Store or App Store.
  • Kindly note that it is your responsibility to file a correct and complete return.
  • Please ensure that you provide the name of the declarant, email address and telephone number as they will be used by MRA to communicate with you.
  • On successful submission of returns, an acknowledgement message will be displayed on your screen followed by a confirmation email on the email address provided. If the acknowledgement message is not displayed, the submission is unsuccessful. Please take necessary actions to correctly submit your return.

Deadline for e-Filing of CSG/ Social contribution return
Monthly Return
For monthly return, both the return and the payment should be effected electronically on or before the end of the month following which contributions are payable.
The returns and payments for the months of May and November should be effected 2 days excluding Saturdays and public holidays, before the end June and December each year, respectively.

Annual return

In case, the Self-employed individual has opted to submit the Social Contribution return and pay the Social Contribution on an annual basis, both the return and the payment should be effected electronically.

Mode of Payment

Direct Debit

Self-employed individuals are required to use ONLY the Direct Debit facility to pay their CSG contributions directly from their bank account.

Self-employed individuals 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.