-
Return of Employees
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...
https://www.mra.mu/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/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/eservices1/individual/monthly-paye-csg-nsf-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/eservices1/corporate/monthly-paye-npf-nsf-return -
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/11-e-services/67-paye-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/eservices1/submission-of-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/eservices1/corporate/prgf -
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/employers/npf-nsf-contributions -
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/eservices1/individual/household-employers-statement -
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/11-e-services/68-monthly-contribution -
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/eservices1/corporate/statement-for-special-allowance-employers -
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/media1/communique-2019 -
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/12-media-centre/95-paye-employee -
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/12-media-centre/96-paye-employer -
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/individuals/exempt-income -
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/employers/new-employer -
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 Letter to Employers...
https://www.mra.mu/employers/paye -
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/downloadable-forms/income-tax/pay-as-you-earn -
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/eservices1/individual/annual-contribution-household -
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/eservices1/individual