Assuming bonus is required, the following results were found.

  • Pay As You Earn (PAYE)

    the number of months considered at item (I) above. The month in which the statutory end of year bonus is paid is considered as the 13th month. Apply tax as specified in the table under point 2 on...

    https://www.mra.mu/index.php/employers/paye

  • Financial Assistance to Employers: Payment of National Minimum Wage and Salary Compensation 2024

    period January 2024 to December 2024 The monthly financial assistance including the end of year bonus for each full-time employee earning NMW and an amount equivalent to salary compensation 2024 to...

    https://www.mra.mu/index.php/eservices1/financial-assistance/financial-assistance-to-employers-payment-of-national-minimum-wage-and-salary-compensation-2024

  • PAYE Employer

    of an employee? How to calculate the amount of PAYE to be withheld? How to calculate PAYE on Bonus? How to calculate PAYE on arrears of salary? What if an employer does not withhold the correct...

    https://www.mra.mu/index.php/12-media-centre/96-paye-employer

  • PAYE Employee

    or in money's worth which is salary, wages, leave pay, fee, overtime pay, perquisite, allowance, bonus, gratuity, commission or other reward or remuneration in respect of or in relation to the...

    https://www.mra.mu/index.php/12-media-centre/95-paye-employee

  • NPF / NSF Contributions

    employee’s basic wage/salary. Basic wage/salary includes yearly salary compensation but excludes bonus and any other allowance paid in cash or given to the employee in kind. The minimum and maximum...

    https://www.mra.mu/index.php/employers/npf-nsf-contributions

  • Monthly PAYE / CSG / NSF Return

    month, under the cumulative PAYE system, in the same manner. PAYE on the statutory end-of-year bonus, commonly referred to the 13 th month bonus, shall be calculated separately. When submitting the...

    https://www.mra.mu/index.php/eservices1/individual/monthly-paye-csg-nsf-return

  • Contribution Sociale Généralisée (CSG)

    and pay that contribution together with the employer’s contribution to the MRA. Prescribed Bonus As from September 2021 under The Social Contribution and Social Benefits Act 2021, social...

    https://www.mra.mu/index.php/business/csg

  • CSG Income Allowance

    allowances with the same rates applicable as at June 2025. Furthermore, one additional month as bonus will be payable in December 2025 and 2026. The CSG Income Allowance is payable to both eligible...

    https://www.mra.mu/index.php/eservices1/financial-assistance/social-contribution-csg-income-allowance

  • Income Support - BRP

    Mauritius has decided to provide a monthly Income Support of Rs 10,000 including an end-of-year bonus for the month of December to persons reaching the age of 60 years as from 1 September 2025, and...

    https://www.mra.mu/index.php/eservices1/financial-assistance/income-support-brp

  • Solidarity Levy

    Threshold (SLET) of Rs 230,769 (Rs 3,000,000/13). In December, in view of the end of year bonus, twice the monthly amount of SLET should be allowed. No EDF submitted Where an employee has not...

    https://www.mra.mu/index.php/individuals/solidarity-levy

  • Annual Contribution - Household

    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...

    https://www.mra.mu/index.php/eservices1/individual/annual-contribution-household

  • Emoluments

    money’s worth and include: salary, wages, leave pay, fee, overtime pay, perquisite, allowance, bonus, gratuity, commission or other reward or remuneration in respect of or in relation to the office...

    https://www.mra.mu/index.php/employers/emoluments

  • Fringe Benefits

    as the case may be. For the purposes of item 2, total emoluments shall exclude the yearly bonus and housing benefit.

    https://www.mra.mu/index.php/employers/fringe-benefits

  • Negative Income Tax (NIT)

    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. Support...

    https://www.mra.mu/index.php/individuals/negative-income-tax

  • Return of Employees

    the income year ended 30 June 2025 should be included under the item “ Salary/Wages/Allowances/Bonus ” of the Return of Employees for the corresponding income year. Employers who have been...

    https://www.mra.mu/index.php/eservices1/individual/return-of-employees

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