Return of Employees (ROE)

Income year ended 30 June 2024

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 16 August 2024.

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.

Prerequisites

• 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.

"Click here to file your ROE"

E-Filing Service Centre

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

General information for Electronic Filing of ROE for income year ended 30 June 2024:

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 2024.

In order to be able to file the ROE, Employers should ensure that they have the National ID or, in case of non-Mauritian Citizen, the Non-Citizen ID (NCID) of the employee. Where the National ID/ NCID number has not been made available to the Employer, the latter should request same from the employee. Where a non-citizen is not entitled to a NCID, the Tax Account Number (TAN) should be inserted. Where the Employer does not have the TAN, same may be obtained from the MRA by sending an email on This email address is being protected from spambots. You need JavaScript enabled to view it. on or before 31 July 2024 providing the following details:

• 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:

• CSV (click here for more information), or

• XML (click here for more information)

Click on the links below to obtain the specifications, templates and step-by-step guide.

CSV file format

1. As from Income Year ended 30 June 2024

   • Specifications for the CSV Template

   • CSV Template for Return of Employees

   • Excel template to generate CSV file

2. As from Income Year ended 30 June 2021

   • Specifications for the CSV Template

   • CSV Template for Return of Employees

   • Excel template to generate CSV file

3. As from Income Year ended 30 June 2019

   • Specifications for the CSV Template

   • CSV Template for Return of Employees

   • Excel template to generate CSV file (Click here to obtain additional details on how to generate CSV file)

4. Income Year ended 30 June 2018

   • Specifications for the CSV Template

   • CSV Template for Return of Employees

   • Excel template to generate CSV file (Click here to obtain additional details on how to generate CSV file)

XML file format

1. As from Income Year ended 30 June 2024

   • Specifications for the XML Template

   • XML Template for Return of Employees

2. As from Income Year ended 30 June 2021

   • Specifications for the XML Template

   • XML Template for Return of Employees

3. As from Income Year ended 30 June 2019

   • Specifications for the XML Template

   • XML Template for Return of Employees

4. Income Year ended 30 June 2018

   • Specifications for the XML Template

   • XML Template for Return of Employees

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

Click here to file your ROE

 Deadline for e-filing of ROE

The ROE  for the income year 30 June 2024 should be filed electronically by 16 August 2024. 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.

Support services

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.