-
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 -
FAQs - Tax Deduction at Source (TDS)
Frequently Asked Questions on Tax Deduction at Source (TDS) GENERAL QUESTIONS INTEREST PAYMENTS TO CONTRACTORS AND SUB-CONTRACTORS ROYALTIES PAYMENTS FOR SPECIFIED SERVICES RENT PAYMENTS TO OWNER...
https://www.mra.mu/index.php/faqs/tds -
Emoluments
subject to tax? Queries as to whether an amount is emoluments? Specimen format of Statement of Emoluments What are emoluments? "Emoluments" means any advantage in money or in money’s worth and...
https://www.mra.mu/index.php/employers/emoluments -
Pay As You Earn (PAYE)
Pay As You 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...
https://www.mra.mu/index.php/downloadable-forms/income-tax/pay-as-you-earn -
Employee Declaration Form (EDF) - Employer
(if any). Click here to login to download EDFs Useful Links Specimen format of Statement of Emoluments Support services MRA Help Desk on 207 6000 is available during office hours from 08 45 to 16...
https://www.mra.mu/index.php/eservices1/corporate/employee-declaration-form-edf-employer -
e-EDF/ROE/Annual TDS
to login using his EMPLOYER REGISTRATION NUMBER (ERN) and PASSWORD . Specimen format of Statement of Emoluments To download the Specimen format of Statement of Emoluments for the income year...
https://www.mra.mu/index.php/eservices1/e-edf-roe-annual-tds -
Employment
Submit PAYE return and remit the amount withheld to the MRA by the due date. Submit statement of emoluments and tax deductions to employees on or before 15th August of every year. Where a person...
https://www.mra.mu/index.php/employers/employment -
Small and Medium Enterprises (SMEs) - Introduction
return electronically ) Return of Employees not later than 15 August every year Issue Statement of Emoluments to the employees not later than 15 August every year Obligations under The Value Added...
https://www.mra.mu/index.php/28-sme-corner/252-small-and-medium-enterprises-smes-introduction -
PAYE Employee
following an income year, to each employee employed by him during that income year, a Statement of Emoluments and Tax Deduction. You should insert details of the Statement of Emoluments and Tax...
https://www.mra.mu/index.php/12-media-centre/95-paye-employee -
PAYE Employer
any amount of tax required to be withheld but not remitted give to your employees their Statement of Emoluments and Tax Deduction submit a Reconciliation Statement to the MRA. In the event of the...
https://www.mra.mu/index.php/12-media-centre/96-paye-employer






