Monthly PAYE/NPF/NSF Return


Following amendments brought under the the Business Facilitation Act 2017, the MRA has been entrusted the function of collection of contributions/payments to the National Pension Fund (NPF), National Savings Fund (NSF), HRDC Training Levy and Recycling Fee. As from 1st January 2018, employers are required to submit all returns and effect payments in respect of NPF/NSF contributions to the Director-General of the MRA.


With a view to facilitate employers, the MRA has put in place a system for e-Filing of a joint monthly PAYE and NPF/NSF return. Employers are required to use the new template as from the pay period of December 2017.


To avail of this facility, employers are requested to use their Employer Registration Number (ERN) as User ID and the password allocated by the MRA. Two options are available for the submission of the return; either using "SCREEN INPUT" or a CSV file as per MRA’s specifications given below. Employers having opted to input employee details one by one will have to select "SCREEN INPUT", after login.


The MRA strongly recommends employers to use the Direct Debit facility put in place by MRA to pay their PAYE and NPF/NSF contributions. To avail themselves from this facility, employers should fill-in a direct debit form downloadable from MRA website. The form duly filled-in and signed by authorised signatories should reach the MRA at least 15 days before the due date for payment.


Employers should include the details of ALL their employees in the return.


Circular Letter to Employers (NPF and NSF contributions)




Before you start, ensure that you have your User ID (ERN), your password, the details of your employees, and the CSV file ready in case that option has been chosen.


Employers are required to ensure that the NID of their employees are properly inserted in the return. Where the employee is not a Mauritian citizen, the ID issued by the Passport and Immigration Office (NCID) should be inserted. Employers should also ensure that the names of the employees are inserted exactly as they are shown on the National ID/NCID card of the employee.


Click on the links below to obtain the new specifications and templates.


CSV file format



Guidelines for e-Filing



Click here to file your Joint Monthly PAYE/NPF/NSF Returns


Click here for e-Payment


For category Private Household (PH), Self Employed (SE), Bulk Sugar Terminal (BT) and Individual - Fishermen / Farmer (SF)


Click here to file your Monthly NPF/NSF Returns


For Ministries and Government Departments


Click here to file your Monthly PAYE Returns


CSV File Format



e-Filing Service Centre


e-Filing Service Centres – Click here to file Joint Monthly PAYE/NPF/NSF Returns on behalf of a taxpayer


Amendment by CSV

PAYE CSV file format



Click here to amend your Monthly PAYE Return


NPF/NSF CSV File Format



Click here to amend your Monthly Contribution


General information for Electronic Filing of Joint Monthly PAYE/NPF/NSF Returns:


Kindly read the instructions below before starting to file the return.


Who should file Joint Monthly PAYE/NPF/NSF Returns?


Every employer should submit a joint monthly PAYE/NPF/NSF return in respect of ALL his employees. At the same time he should pay to the MRA the amount of contribution and PAYE withheld.


Deadline for e-Filing of Joint Monthly PAYE/NPF/NSF Returns


The return should be filed electronically not later than 20 days from the end of the month in which contributions are payable or the tax was withheld. Where both the return and the payment are effected electronically, the due date is at the end of the month following which contributions are payable or the tax was withheld.


Modes of Payment


Click here for e-Payment


  1. Direct Debit


    MRA strongly recommends employers to use the Direct Debit facility to pay their PAYE, NPF/NSF contributions, HRDC Training Levy and the Recycling Fee (RCF) directly from their bank account. They will benefit from extra days to effect payment as the due date for payment will be the last date of the month.


    Employers should fill-in a PLACH Direct Debit Form available here or at MRA Service Counter and send it to MRA Head Office before the due date for filing the return for onward processing to your bank. The form duly filled-in, and signed by authorised signatories, should reach the MRA at least 15 days before the due date for payment.


    Under no circumstances, the internet banking payment mode should be used to effect payment of contribution.


  2. Cash / Cheque


    Payment may be made by cash or by cheque at MRA's cash counters, Ehram Court, Port Louis, from Monday to Friday (09 00 to 15 30). A copy of the acknowledgement ID should be produced at the time of payment.


    Cheques drawn to the order of the Director General MRA crossed "MRA A/C" or "Account Payee Only" may be sent by post, a copy of the acknowledgement ID should be attached or details of payment as per the acknowledgement ID may be written on verso of the cheque.



    National Pension Fund (NPF)

    Amount : Rs xx

    National Solidarity Fund (NSF) Amount : Rs xx

    Total Levy : Rs xx


    Note that separate cheques should be issued for MRA:

    1. Taxes and
    2. Contributions

    Combined cheques will not be accepted by the MRA.


    Cheques should reach the MRA Headquarters, Ehram Court, Port Louis on or before due date.


Support services


MRA Help Desk service on 207 6000 is available during office hours from 08 45 to 16 30 on working days to assist employers to file their Joint Monthly PAYE/NPF/NSF Returns. You may also visit our Customer Service Desks on the ground floor of MRA Head Office, Ehram Court, Cnr. Mgr. Gonin and Sir Virgil Naz streets, Port Louis.


Click here for PAYE Monthly for pay period November 2017 and prior months


Click here for Monthly Contribution for pay period prior December 2017