Return of Employees (ROE)
Income year ended 30 June 2023
All employers having at least one employee or who have paid emoluments during the above income year are required to submit a ROE electronically. The deadline for the submission of the ROE is 15 August 2023.
Employers are required to include in their Return of Employees (ROE) the details of ALL their employees whether PAYE has been withheld or not.
Employers who have been submitting their monthly PAYE return using the MRA e-Services facilities have been granted access to submit their ROE through the same channel. Other employers should use the facility provided by the Mauritius Network Services Ltd (MNS).
Employers having only a few employees may select "SCREEN INPUT" on the screen appearing after login to input the details of their employees.
Employers have more employees may submit the ROE by uploading a CSV or XML file.
- Before you start, ensure that you have your User ID (ERN), password and your employees' details or CSV or XML file, as applicable, ready as per MRA's specifications.
E-Filing Service Centre
General information for Electronic Filing of ROE for income year ended 30 June 2023:
Kindly read the instructions below before starting to file your ROE
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 the ROE, 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 ROE.
Only one ROE can be submitted for any particular income year. However, in case you wish to make amendments to a ROE that has already been submitted, please contact MRA Help Desk on 207 6000.
Who should file ROE?
Every employer except those having Private Household employees should submit a ROE for the year ended 30 June 2023.
Full name and address of the employee (and maiden name in case of married woman);
In case of a non-citizen, the passport number, Nationality and Date of Birth;
Full Name of Employer ; and
Contact details of employer.
E-filing of ROE
The ROE 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
- As from Income Year ended 30 June 2021
As from Income Year ended 30 June 2019
Income Year ended 30 June 2018
XML file format
- As from Income Year ended 30 June 2019
- Income Year ended 30 June 2018
Guidelines for e-fling
Income Year ended 30 June 2019 : Step-by-step guide to e-filing of ROE
Income Year ended 30 June 2018 : Step-by-step guide to e-filing of ROE
Deadline for e-filing of ROE
The ROE for the income year 30 June 2023 should be filed electronically by 15 August 2023. In case of late submission, a penalty of Rs 5,000 per month or part of a month up to a maximum of Rs 20,000 is applicable.
MRA Help Desk on 207 6000 is available during office hours from 08 45 to 16 30 on working days to assist employers to file their ROE.