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New Employer
New Employer Who is an employer? Employer Registration Number (ERN) Filing Obligations Who is an employer? An employer means a person who employs one or more employees who work under a contract of...
https://www.mra.mu/index.php/employers/new-employer -
Corporate - eServices
Recycling Fee Monthly TDS Return Annual TDS Statement Annual TDS Interest Statement Return of Employees Return of Dividends Statement of Financial Transactions Statement of Financial Transactions -...
https://www.mra.mu/index.php/eservices1/corporate -
Pay As You Earn (PAYE)
Pay As You Earn (PAYE) What is PAYE? Main Characteristics Personal Reliefs & Deductions Calculation and withholding of tax Cumulative PAYE System Remittance of PAYE withheld Fair Share Contribution...
https://www.mra.mu/index.php/employers/paye -
Communique 2017
Press Release : Passenger intercepted with 120 Tramadol tablets at SSR Airport (21.08.17) Return of Employees - Extension (18.08.17) Sale of Abandoned / Unclaimed Goods by Public Tender(14.08.17)...
https://www.mra.mu/index.php/12-media-centre/248-communique-2017 -
FA to Employers : Payment of Salary Compensation 2025
Financial Assistance to Employers: Payment of Salary Compensation 2025 Communique (03.03.25) The public is hereby informed that Government of Republic of Mauritius has, as from January 2025,...
https://www.mra.mu/index.php/eservices1/financial-assistance/fa-to-employers-payment-of-salary-compensation-2025 -
Financial Support to Export Oriented Enterprises
Financial Support to Export Oriented Enterprises: Increase in National Minimum Wage and Salary Compensation 2024 Click here to apply for financial support for payment of National Minimum Wage and...
https://www.mra.mu/index.php/eservices1/financial-assistance/financial-support-to-export-oriented-enterprises -
Contribution Sociale Généralisée (CSG)
Contribution Sociale Généralisée (CSG) What is it all about? The Contributions How to file? Deadline Circular Letter to Employers Contribution Sociale Généralisée (CSG) : Self-Employed (16.08.21)...
https://www.mra.mu/index.php/business/csg -
e-EDF/ROE/Annual TDS
download the Specimen format of Statement of Emoluments for the income year 2025/2026 : Return of Employees (ROE) Employers having at least one employee or who have paid emoluments during the above...
https://www.mra.mu/index.php/eservices1/e-edf-roe-annual-tds -
PAYE Employee
FAQs for PAYE Employee What is PAYE? Who is an employee? Are all employees subject to PAYE? What are emoluments? What are fringe benefits? Are all emoluments taxable? How does PAYE operate? What...
https://www.mra.mu/index.php/12-media-centre/95-paye-employee -
Communique 2016
of Individual Income Tax Return 2016-2017 (24.08.16) Deadline for the submission of Return of Employees (ROE) & Annual TDS Return (10.08.16) Press Release : VAT Lucky Draw Scheme 2016 - Second...
https://www.mra.mu/index.php/12-media-centre/249-communique-2016 -
Communique 2021
Detected Contribution Sociale Généralisée (CSG) : Self-Employed (16.08.21) Deadline : Return of Employees (ROE) & Annual Tax Deduction at Source (TDS) Return (12.08.21) Electronic Employee...
https://www.mra.mu/index.php/media1/communique-2021 -
Communique 2023
Tax Returns : e-Filing Season 2023 (01.09.23) Housing Loan Relief Scheme (22.08.23) Return of Employees (ROE) & Annual Tax Deduction at Source (TDS) Return (07.08.23) Tax Arrears Settlement Scheme...
https://www.mra.mu/index.php/media1/communique-2023 -
PAYE Employer
FAQs for PAYE Employer What is PAYE? What are emoluments? Who is an employer? How and when to register as an employer? What happens if an employer fails to register? Who is an employee? Are all...
https://www.mra.mu/index.php/12-media-centre/96-paye-employer -
Pay As You Earn (PAYE)
Earn (PAYE) Circular to Employers Specimen format of Statement of Emoluments Template of Return of Employees by Employer e-File Specifications for Return of Employees Template for Monthly PAYE...
https://www.mra.mu/index.php/downloadable-forms/income-tax/pay-as-you-earn -
Household Employers Statement
QUARTERLY Statement by Household Employers All private household employers who have opted to submit an annual return of contribution for their household employees are required to submit a quarterly...
https://www.mra.mu/index.php/eservices1/individual/household-employers-statement -
Annual Contribution - Household
Annual Contribution Return for Private Household (Domestic service) Employers Following amendments brought under the Business Facilitation Act 2017, the MRA has been entrusted with the function of...
https://www.mra.mu/index.php/eservices1/individual/annual-contribution-household -
Financial Assistance to Employers: Payment of National Minimum Wage and Salary Compensation 2024
Financial Assistance to Employers: Payment of National Minimum Wage and Salary Compensation 2024 Application for financial assistance for payment of Salary Compensation The public is hereby...
https://www.mra.mu/index.php/eservices1/financial-assistance/financial-assistance-to-employers-payment-of-national-minimum-wage-and-salary-compensation-2024 -
Monthly Contribution
Monthly Contribution for pay period prior December 2017 Circular Letter to Employers (NPF and NSF contributions) For pay period prior December 2017, employers will have to submit, on a monthly...
https://www.mra.mu/index.php/11-e-services/68-monthly-contribution






