Employee Declaration Form (EDF)
- What is an EDF?
- Why and when to submit an EDF?
- Use made by employers on receipt of EDF
- EDF 2019 / 2020
Declaration Form (EDF) claiming the Exemptions and Reliefs to which they are entitled in an income year. An individual is entitled to Exemptions and Reliefs as follows :
|Category A : An individual with no dependent||305,000|
|Category B : An individual with one dependent||415,000|
|Category C : An individual with two dependents||480,000|
|Category D : An individual with three dependents||525,000|
|Category E : An individual with four or more dependents||555,000|
|Category F : A retired / disabled person with no dependent||355,000|
|Category G : A retired / disabled person with one dependent||465,000|
An employee is not entitled to claim for the income year ending 30 June 2019 an income exemption threshold in respect of:
- Category B or Category G, if the net income and exempt income of his dependent exceeds Rs 110,000;
- Category C, if the net income and exempt income of his second dependent exceeds Rs 65,000;
- Category D, if the net income and exempt income of his third dependent exceeds Rs 45,000.
- Category E, if the net income and exempt income of his fourth dependent exceeds Rs 30,000.
Where a person claims an income exemption threshold in respect of Category B, C, D, E or G, the spouse of that person is entitled to claim for that year an income exemption threshold only in respect of Category A or Category F, whichever is applicable.
"Dependent" means either a spouse, child under the age of 18 or a child over the age of 18 and who is pursuing full-time education or training or who cannot earn a living because of a physical or mental disability.
- an unmarried child, stepchild or adopted child of a person;
- an unmarried child whose guardianship or custody is entrusted to the person by virtue of any other enactment or of an order of a court of competent jurisdiction;
- an unmarried child placed in foster care of the person by virtue of an order of a court of competent jurisdiction.
"Retired person" means a person who attains the age of 60 at any time prior to 1 July 2018 and who, during the income year ending 30 June 2019, is not in receipt of any business income or emoluments exceeding Rs 50,000 other than retirement pension.
"Disabled person" means a person suffering from permanent disablement.
Additional exemption in respect of dependent child pursuing undergraduate course
- Where a person has claimed an Income Exemption Threshold in respect of category B, C, D, E or G and the dependent is a child pursuing a non-sponsored full-time undergraduate course in Mauritius at an institution recognised by the Tertiary Education Commision or outside Mauritius at a recognised institution, the person may claim an additional exemption in respect of that child as follows:
- Rs 135,000 or the amount of tuition fee paid up to a maximum of Rs 175,000 where child is studying in Mauritius; or
- Rs 200,000 where the child is studying outside Mauritius.
- The additional exemption is not allowable :-
- in respect of more than three children;
- in respect of the same child for more than 6 consecutive years;
- where the tuition fees, excluding administration and student union fees, are less than Rs 34,800 for a child following an undergraduate course in Mauritius;
- to a person whose total income (net income plus interest and dividends received) or that of his/her spouse for the income year ending 30 June 2019 exceeds Rs 4 million.
Interest Relief on secured housing loan
- A person who has contracted a housing loan, which is secured by a mortgage or fixed charge on immoveable property and which is used exclusively for the purchase or construction of his house, may claim a relief in respect of the interest or profit charge paid on loan.
- The relief to be claimed in the EDF is the amount of interest payable or profit charge payable in the income year ending 30 June 2019. In the case of a couple where neither spouse is a dependent spouse, the relief may be claimed by either spouse or at their option, divide the claim equally between them.
- The loan must have been contracted from :-
- a bank, a non-bank deposit taking institution, an insurance company, or the Sugar Industry Pension Fund;
- the Development Bank of Mauritius by its employees; or
- the Statutory Bodies Family Protection Fund by its members.
- an Islamic Financing Arrangement.
- The relief is not allowable where the person or his spouse:
- is, at the time the loan is contracted, already the owner of a residential building;
- derives in the income year ending 30 June 2019, total income (net income plus interest and dividends received) exceeding Rs 4 million;
- has benefited from any new housing scheme set up on or after 1 January 2011 by a prescribed competent authority.
Relief for Medical insurance premium or contribution
A person may claim relief for premium or contribution payable for himself or his dependents in respect of whom Income Exemption Threshold :
- on a medical or health insurance policy; or
- to an approved provident fund which has its main object the provision for medical expenses.
The relief is limited to the amount of premium or contribution payable for the income year up to a maximum of :
- Rs 15,000 for self
- Rs 15,000 for first dependent
- Rs 10,000 for second dependent
- Rs 10,000 for third dependent
No relief should be claimed where the premium or contribution is payable by the employer or under a combined medical and life insurance scheme.
Deduction for Solar Energy Investment Allowance
A person will be allowed to deduct the total amount invested in a solar energy unit during the income year. In the case of a couple where neither spouse is a dependent spouse, the relief may be claimed by either spouse or at their option, divide the claim equally between them.
Deduction for Household Employees
Where a person employs one or more household employees, he may claim a deduction of the wages paid to the household employees up to a maximum of Rs 30,000, from his net income, provided he has duly paid the contributions payable under the National Pensions Act and the National Savings Fund Act. In case of a couple, the deduction shall not, in the aggregate, exceed Rs 30,000 rupees.
Rainwater Harvesting Investment Allowance
A person who has invested in a rainwater harvesting system during the income year ending 30 June 2019 may deduct the amount invested from his net income. In the case of a couple where neither spouse is a dependent spouse, the relief may be claimed by either spouse or at their option, divide the claim equally between them.
At the beginning of an income year the MRA will provide EDFs to all persons who are registered as employers with the Director-General. The forms should be made available to employees to enable them to claim the Income Exemption Threshold to which they are entitled. Where a person is registered as an employer in the course of an income year, the forms will be provided to him at the time of registration. The EDF may also be downloaded from the MRA website.
On receipt of EDFs from employees, the employer should ensure that the forms are duly completed and signed. A form without any claim for Income Exemption Threshold is not valid and the employee concerned should be treated as if he had not furnished an EDF. The law makes it an offence for an employer to divulge or communicate to any person other than the Director-General any information contained in the EDF furnished by an employee or any matter relating to PAYE and concerning that employee. However, the employer may disclose to the employee or, with his written consent, to any other person any information or matter relating to PAYE concerning that employee.