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Return of Employees
Return of Employees (ROE) Income year ended 30 June 2025 All employers having at least one employee or who have paid emoluments during the above income year are required to submit a ROE...
https://www.mra.mu/index.php/eservices1/individual/return-of-employees -
Employment
Employment Who is considered to be an employer? An employer means a person responsible for the payment of emoluments and includes an agent of that person but does not include a person employing...
https://www.mra.mu/index.php/employers/employment -
Monthly PAYE / CSG / NSF Return
Monthly PAYE / CSG/ NSF Return Communique : CSG monthly Return - Payment of Wage Relativity Adjustment (18.09.24) Financial Support to Enterprises : Payment of Special Allowance 2024 (24.12.24)...
https://www.mra.mu/index.php/eservices1/individual/monthly-paye-csg-nsf-return -
Submission of Return
various Returns & Statements that need to be submitted by 16 August 2022 : Submission of Return of Employees (ROE) to MRA for income year ended 30 June 2022 Click here to file your ROE Annual TDS...
https://www.mra.mu/index.php/eservices1/submission-of-return -
Monthly PAYE/NPF/NSF Return
Monthly PAYE / NPF / NSF Return (Prior September 2020) Following amendments brought under the Business Facilitation Act 2017, the MRA has been entrusted the function of collection of...
https://www.mra.mu/index.php/eservices1/corporate/monthly-paye-npf-nsf-return -
Monthly Portable Retirement Gratuity Fund (PRGF) Return
Monthly Portable Retirement Gratuity Fund (PRGF) Return Communique (23.02.22) Guide for Employers - Portable Retirement Gratuity Fund (PRGF) Click here to file your Monthly PRGF Returns Click here...
https://www.mra.mu/index.php/eservices1/corporate/prgf -
PAYE Return
Monthly PAYE for pay period November 2017 and prior months Monthly PAYE Return Taxpayers will be required to use a new template for E-filing of Monthly PAYE Return as from pay period July 2017 This...
https://www.mra.mu/index.php/11-e-services/67-paye-return -
NPF / NSF Contributions
NPF / NSF Contributions and Training Levy Guide to Employers on Pension Contributions (NPF / NSF and Training Levy) Obligation to pay contributions Contribution Rates Wages or salaries on which...
https://www.mra.mu/index.php/employers/npf-nsf-contributions -
Statement for Special Allowance - Employers
Statement by employers regarding Special Allowance for their respective eligible employees Click here to file your statement for Special Allowance The National minimum wage payable to a full time...
https://www.mra.mu/index.php/eservices1/corporate/statement-for-special-allowance-employers -
Small and Medium Enterprises (SMEs) - Introduction
can be downloaded from Google or App Store to submit the monthly return electronically ) Return of Employees not later than 15 August every year Issue Statement of Emoluments to the employees not...
https://www.mra.mu/index.php/28-sme-corner/252-small-and-medium-enterprises-smes-introduction -
Communique 2022
Sale of Abandoned / Unclaimed Goods by PublicTender - Qu. 14 of 2022 (16.08.22) Return of Employees (ROE) & Annual Tax Deduction at Source (TDS) Return (10.08.22) Tax Arrears Settlement Scheme...
https://www.mra.mu/index.php/media1/communique-2022 -
Payment of Wage Relativity Adjustment
Financial Support to Employers: Payment of Wage Relativity Adjustment Following the decision of the Government of the Republic of Mauritius for the payment of a Wage Relativity Adjustment to...
https://www.mra.mu/index.php/eservices1/financial-assistance/financial-support-to-employers-payment-of-wage-relativity-adjustment -
Exempt Income
Exempt Income Income which are exempted from income tax are as follows: Dividends Paid by a company resident in Mauritius; or Paid by a co-operative society registered under the Co-operative...
https://www.mra.mu/index.php/individuals/exempt-income -
Individual - eServices
(EDF) Employer: Employee Declaration Form (EDF) Portable Retirement Gratuity Fund (PRGF) Return of Employees Household Employees Statement Annual Contribution - Household Renewal of Licences for...
https://www.mra.mu/index.php/eservices1/individual -
Special Allowance 2024
Special Allowance 2024 Communique Financial Support to Employers : Payment of Special Allowance 2024 (12.02.25) Financial Support to Enterprise : Special Allowance 2024 Return (16.01.25) Financial...
https://www.mra.mu/index.php/eservices1/financial-assistance/special-allowance-2024 -
Communique 2019
Public Tender (24.07.19) Notice to Employers : Employee Declaration Form (EDF) (24.07.19) Return of Employees (ROE) & Annual Tax Deduction at Source (TDS) Return (19.07.19) Press Release : Rs 2.2 m...
https://www.mra.mu/index.php/media1/communique-2019 -
Communique 2018
Deadline for the submission of Statement for Purchases of Goods & Services (16.07.18) Return of Employees (ROE) & Annual TDS Return (13.07.18) Annual NPF/NSF Return : Private Household Employers -...
https://www.mra.mu/index.php/12-media-centre/247-communique-2018 -
Communique 2020
and Maximum basic wage for the calculation of NPF and NSF Contributions (29.07.20) Return of Employees (ROE) & Annual Tax Deduction at Source (TDS) Return (29.07.20) Extension for the Month of July...
https://www.mra.mu/index.php/media1/communique-2020 -
CSG Income Allowance
Social Contribution (CSG) Income Allowance : July 2025 to June 2027 Following the Budget 2025-2026, the monthly Social Contribution (CSG) Income Allowance (the “CSG Income Allowance”) payable to...
https://www.mra.mu/index.php/eservices1/financial-assistance/social-contribution-csg-income-allowance -
Communique 2025
/ Unclaimed Goods by Public Tender - Quotation No. Quo202511 (06.08.25) Submission of Return of Employees (ROE) & Annual Tax Deduction at Source (TDS) Statement (06.08.25) Deadline : Filing of...
https://www.mra.mu/index.php/media1/communique-2025






