Monthly PAYE / CSG/ NSF Return
-
Communique :
Special Allowance for the year 2024 payable under the Special Allowance Act 2024
The Special Allowance Act 2024 provides for the payment of a special allowance for the year 2024, equivalent to one month’s basic wage or salary, to employees earning a basic wage or salary of up to Rs 50,000. The implications of such payments with respect to the application of PAYE, CSG, NSF, Training Levy and CSG Income Allowance are as follows –
PAYE
PAYE shall be applicable for the month of December 2024 on the special allowance or a portion of the special allowance paid in that month, under the cumulative PAYE system by aggregating the special allowance paid to the taxable emoluments for that month.
Where a portion of the special allowance is paid in the month of January 2025 onwards, PAYE shall be calculated for that month, under the cumulative PAYE system, in the same manner.
PAYE on the statutory end-of-year bonus, commonly referred to the 13th month bonus, shall be calculated separately.
When submitting the “Joint Monthly PAYE/CSG/NSF Return” or the “Monthly PAYE return only” the items –
-
“Emoluments excluding travelling and including Wage Relativity Adjustment”; and
-
“Emoluments excluding Exempt Emoluments and Statutory End-of-Year Bonus”
have been renamed as “Emoluments including Wage Relativity Adjustment, but excluding travelling and Special Allowance” and “Emoluments including Wage Relativity Adjustment, but excluding Exempt Emoluments, Statutory End-of-Year Bonus and Special Allowance” respectively and should EXCLUDE the Special Allowance.
Contribution Sociale Généralisée (CSG)
CSG shall not be applicable on special allowance and the item “End of Year Bonus” should exclude special allowance.
NSF & Training Levy
NSF and Training Levy are applicable on Basic Wage or Salary which does not include special allowance.
CSG Income Allowance & Revenu Minimum Garantie Allowance
The special allowance shall not be included as emoluments or income for the calculation of the eligibility threshold for the different amounts of CSG income allowance payable to employees.
Contribution Sociale Généralisée (CSG)
Following changes brought by the Finance (Miscellaneous Provisions) Act 2020, the Contribution Sociale Généralisée (CSG), has been introduced and is applicable as from the month of September 2020. Every employer is required to submit, electronically, a monthly contribution return on a monthly basis giving the details of each employee, the CSG, NSF and Training Levy applicable and at the same time electronically pay the contributions payable to the MRA. A self-employed is required to pay CSG at an amount of 150 rupees per month. This new system of social contributions replaces the National Pensions Fund (NPF) and the last month in respect of which contributions to the National Pensions Fund was applicable is August 2020. With a view to facilitate employers, the MRA has put in place a system for e-Filing of a monthly PAYE/CSG/NSF return. Employers are required to use the new templates as from the pay period of September 2020.
As from September 2021 under The Social Contribution and Social Benefits Act 2021, social contributions shall apply on end of year bonus prescribed under an enactment. The social contributions payable on end of year bonus shall be computed separately from the contributions payable on the monthly basic wage/salary. The social contribution on end of year bonus shall be calculated on the basic wage/salary component only (excluding any allowance, commission, productivity payment etc).
Where in a calendar year an employer effects payment of the statutory end of year bonus in more than one month, the social contribution rate applicable in each month shall be determined by cumulating the amount of end of year bonus paid in the respective month.
Following the publication of amendments to Remuneration Regulations in the Government Gazette No.94 of 13 September 2024 for payment of a Wage Relativity Adjustment to workers, employers are required to declare the following items separately with respect to each employee when submitting the CSG monthly return as from July 2024 and onwards –
-
the basic wage/salary (excluding any wage relativity adjustment);
-
the wage relativity adjustement; and
-
a total of the two above items.
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.
However, a self-employed is required to use his National Identity Card Number (NID)/ Non- Citizen Identity Card Number (NCID) for Login. A one-time password (OTP) will be sent to the mobile number provided by you at the time of Login.
Employers should include the details of ALL their employees in the return.
The minimum and maximum basic wage or salary on which Contributions to the National Savings Fund (NSF) are payable as from 01 July 2024 are given in the table below:
|
|
MINIMUM WAGE |
MAXIMUM WAGE |
|
|
Pay Period |
For Private Household employees |
For other employees |
For all employees |
|
Daily |
96 |
151 |
980 |
|
Weekly |
575 |
905 |
5,879 |
|
Fortnightly |
1,149 |
1,809 |
11,758 |
|
Half Monthly |
1,245 |
1,960 |
12,738 |
|
Monthly |
2,490 |
3,920 |
25,475 |
HRDC Training Levy
As from 01 July 2021, every employer shall, in respect of every employee, pay a training levy of 1.5% of the total basic wage or salary of its employees other than a household worker.
CSV file format applicable as from December 2024
Click on the links below to obtain the new specifications and templates.
Joint Monthly PAYE/CSG/NSF Returns
Monthly PAYE return only
Monthly Contributions Return Only
CSV file format applicable as from July 2024 to November 2024
Click on the links below to obtain the new specifications and templates.
Joint Monthly PAYE/CSG/NSF Returns
Monthly PAYE return only
Monthly Contributions Return Only
CSV file format applicable as from July 2023 to June 2024
Click on the links below to obtain the new specifications and templates.
Joint Monthly PAYE/CSG/NSF Returns
Monthly PAYE return only
Monthly Contributions Return Only
CSV file format applicable as from June 2022 to June 2023
Click on the links below to obtain the new specifications and templates.
Joint Monthly PAYE/CSG/NSF Returns
Monthly PAYE return only
Monthly Contributions Return Only
CSV file format applicable as from September 2021 to May 2022:
Click on the links below to obtain the new specifications and templates.
Joint Monthly PAYE/CSG/NSF Returns
Monthly PAYE return only
Monthly Contributions Return Only
CSV file format applicable as from September 2020 to August 2021:
Click on the links below to obtain the new specifications and templates.
Joint Monthly PAYE/CSG/NSF Returns
Monthly PAYE return only
Monthly Contributions Return Only
Click here to obtain additional details on how to generate CSV file
For an employer (Including Private Household, Member of National Assembly, an individual in business having employees) but excluding an individual who is a self-employed:
Before you start, please ensure that:
-
You have your User ID (ERN), your password, the details of your employees, and the CSV file ready if option has been chosen.
-
The NID numbers of your 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.
-
The names of the employees are inserted exactly as they are shown on the National ID/NCID card of the employee.
Click here to file your return
Click here to log into Company Portal
For Self Employed:
In case of a self-employed, ensure that you have your NID / NCID (as applicable).
Click here to file your return
In case payment has not been effected on submission of return you may:
E-Filing Service Centre
E-Filing Service Centres – Click here to file Return on behalf of a taxpayer
General information for Electronic Filing of Monthly PAYE/CSG/NSF Returns:
Kindly read the instructions below before starting to file the return.
-
Employers are recommended to use a recent version of Google Chrome or Mozilla Firefox as browser to file their return. They may also submit same through mobile app MRAeasy that can be downloaded from Google Play Store or App Store.
-
Kindly note that it is the employer’s responsibility to file a correct and complete return.
-
Please ensure that you provide the name of the declarant, email address and telephone number as they will be used by MRA to communicate with you.
-
On successful submission of returns, an acknowledgement message will be displayed on your screen followed by a confirmation email on the email address provided. If the acknowledgement message is not displayed, the submission is unsuccessful. Please take necessary actions to correctly submit your return.
Who should file Joint Monthly PAYE/CSG/NSF Returns?
Every employer should submit a joint monthly PAYE/CSG/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.
Who should file Monthly CONT Return only?
Private Household employer is required to submit monthly contribution return.
A member of the National Assembly who employs a constituency clerk or a driver, or both, who is or are paid out of public funds- is required to submit monthly contribution return.
Deadline for e-Filing of Monthly PAYE/CSG/NSF Returns
Both the return and the payment should be effected electronically on or before the end of the month following which contributions are payable or the tax was withheld.
The returns and payments for the months of May and November should be effected 2 days excluding Saturdays and public holidays, before the end June and December each year, respectively.
A self-employed shall, at his option, pay electronically to the Director-General the total amount of CSG payable in respect of a financial year, in advance, not later than 31 August, which shall be applicable as from financial year 2023 / 2024.
Modes of Payment
Direct Debit
Employers and self-employed are required to use ONLY the Direct Debit facility to pay their PAYE, CSG/NSF contributions, HRDC Training Levy directly from their bank account.
Employers should fill-in a PLACH Direct Debit Mandate 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.
Amendment of Returns
For amendment of any return, the above link for submission of return should be used. It is to be noted that where a joint Monthly PAYE/CSG/NSF Return has been submitted by using filing type CSV, the amended return should be done separately i.e. any amendment to be brought to PAYE should be done through monthly PAYE return only and any amendment that needs to be brought to CSG/NSF return should be made through monthly CONT return only. It is also important to note that amendment of return on MRA E-services can only be done in cases where there is additional PAYE/CONT amount to be paid.
No amendment is allowed for contribution return submitted by a self-employed.
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 / CSG / NSF Returns.
For period prior to September 2020
Click here for Monthly PAYE/NPF/NSF for period prior September 2020
Individual Income Tax Returns e-Filing Season 2024
In the context of the Individual Income Tax Returns e-Filing Season 2024, taxpayers are required to submit their income tax returns and effect payment, if any, to the Mauritius Revenue Authority (MRA) by Tuesday 15 October 2024.
In order to file your return electronically, you need to have your User Id (NID or NCID or TAN) and Password.
Click here to file your return
Useful Links
-
Communiqué
-
Advert : Meet Myra - Your Virtual Assistant
-
Explanatory Videos
-
Guides
In case you need assistance to file your return, kindly book an e-Appointment.
Employee Declaration Form (EDF) - Employee
Income year ending 30 June 2025
An employee who, in respect of an income year, is entitled to reliefs, deductions and allowances in respect of that income year and who wishes to have the reliefs, deductions and allowances taken into account for the purpose of determining his chargeable income and the amount of income tax, if any, to be withheld from his emoluments during that income year, may submit an EDF electronically to his employer through the MRA platform.
Where in any income year, an employee has a change in the deduction for dependents for that income year, he may furnish electronically to his employer a fresh Employee Declaration Form claiming therein deductions which he is entitled.
Where an employee leaves his employment and takes up another employment, he shall furnish electronically an Employee Declaration Form to his new employer.
Where an employee has more than one employer at any one time, he shall furnish electronically an Employee Declaration Form to only one of his employers.
Prerequisites
Before you start, ensure that you have your National ID (NID) or the Non-Citizen ID (NCID), in case of non-Mauritian Citizen, to access your online form.
General information for Electronic Filing (eFiling) of EDF for income year 30 June 2025:
Kindly read the instructions below before starting to file your EDF
-
Employees are recommended to use a recent version of Google Chrome, Internet Explorer or Mozilla Firefox as browser to file their declaration.
-
Kindly note that it is the employee’s responsibility to make a correct and complete declaration.
-
Ensure that you provide your email address and telephone number as it will be used by MRA to communicate with you.
Employee Declaration Form (EDF) - Employer / Employee
EDF - Employee
An employee who, in respect of an income year, is entitled to reliefs, deductions and allowances in respect of that income year and who wishes to have the reliefs, deductions and allowances taken into account for the purpose of determining his chargeable income and the amount of income tax, if any, to be withheld from his emoluments during that income year, may submit an EDF electronically to his employer through the MRA platform.
Prerequisites
Before you start, ensure that you have your National ID (NID) or the Non-Citizen ID (NCID), in case of non-Mauritian Citizen, to access your online form.
Useful Links
General information for Electronic Filing (eFiling) of EDF for income year 30 June 2025:
Kindly read the instructions below before starting to file your EDF
-
Employees are recommended to use a recent version of Google Chrome, Internet Explorer or Mozilla Firefox as browser to file their declaration.
-
Kindly note that it is the employee’s responsibility to make a correct and complete declaration.
-
Ensure that you provide your email address and telephone number as it will be used by MRA to communicate with you.
EDF - Employer
An employer may download the EDF of his employees for the year ending 30 June 2025 by following the steps mentioned below :
-
Use your USERNAME (ERN) and password to log on the platform.
-
Choose Tax Period for which you want to download the EDFs submitted.
-
After selecting tax period, you will be able to either download list of all EDFs submitted by your employees till date or only those EDFs which have not yet been downloaded (if any).
Click here to login to download EDFs
Support services
MRA Help Desk on 207 6000 is available during office hours from 08 45 to 16 30 on working days to assist employers to download the EDF.
Monthly Portable Retirement Gratuity Fund (PRGF) Return
Click here to file your Monthly PRGF Returns
Click here to log into Company Portal
Following the enactment of the Workers’ Rights (Portable Retirement Gratuity Fund) (Amendment) Regulations 2020, employers are required to submit, as from the month of January 2022, a monthly PRGF return and effect payment in respect of PRGF contributions to the Director-General of the MRA. Both the return and the payment are required to be made electronically on or before the end of the month following that in respect of which the PRGF is payable.
Employers who, for months prior to January 2022 –
-
have submitted PRGF returns and paid PRGF for some months; or
-
who have not paid PRGF for any of the months,
may, submit a “PRGF Past Services” return and pay the PRGF for months prior to January 2022 in respect of employees who are still in employment as at 01 January 2022.
An employer who contributes to a private pension scheme, approved by the FSC, in respect of a worker, is not required to contribute to PRGF in respect of that worker.
With a view to facilitate employers, the MRA has put in place a system for e-Filing of a monthly PRGF return and e-payment of the contribution payable.
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 the workers’ details one by one will have to select "SCREEN INPUT", after login. Employers having more than 100 employees in their PRGF return should use CSV file for submission of their return for that period.
Employers are required to use the Direct Debit facility put in place by MRA to pay their PRGF contributions. For the months of January to March 2020, employers may use the ad hoc Direct Debit facility available. Thereafter, to avail of the Direct Debit facility, employers should fill-in a PLACH Direct Debit Mandate 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.
For its first monthly PRGF return, every employer is required to give the details of every worker who was in employment as at 01 January 2020, whether or not PRGF contributions are payable. For all subsequent months, employers are required to include only details of workers in respect of whom PRGF is payable.
Prefilling of PRGF records
For the first monthly PRGF return, employees’ records will be prefilled from the latest NPF return submitted by the employer. The prefilled employee details will be editable and should not be deleted by the employer. Where an employer is contributing to a private pension scheme, approved by the FSC, in respect of a worker, that worker should be identified as such in the return. Where an employee is no longer employed by an employer, the system provides the necessary functionality to identify the employee as one who has exited the employment. Thereafter, in subsequent months, the prefilled return will exclude those employees.
PRGF Contribution Rates
Employers are required to pay PRGF contributions at the rate of 4.5 % of the monthly remuneration of each worker. However, Small and Medium Enterprises (SME) will pay PRGF at a lower rate for the first three years, the difference being met by Government from a seed capital earmarked for that purpose. The PRGF rate, applicable on monthly remuneration, isbased on the annual turnover of the SME.
On filing the PRGF monthly return, the employer is required to select the annual turnover in which it falls from the following list:
- Not more than Rs 2 million
- More than Rs 2 million but not more than Rs 10 million
- More than Rs 10 million but not more than Rs 50 million
- More than Rs 50 million
Where MRA already has the information about the annual turnover, the selection will be preset.
Prerequisites
Before you start, ensure that you have your User ID (ERN), your password, the details of your workers, and the CSV file ready in case that option has been chosen.
Employers are required to ensure that the National Identity Card (NIC) numbers of their workers are properly inserted in the return. Employers should also ensure that the names of the workers are inserted exactly as they are shown on the NIC of the workers.
Click on the links below to obtain the specifications and templates.
CSV file format for monthly PRGF Return
- Specifications for the CSV Template
- CSV Template for Monthly PRGF Returns
- Excel template to generate CSV file (Click here to obtain additional details on how to generate CSV file)
Guidelines for e-Filing for monthly PRGF Return
For an employer other than a Self Employed:
Click here to file your Monthly PRGF Returns
For Self Employed:
A self-employed may also contribute to the PRGF for himself. The minimum monthly contribution payable by the self-employed is Rs 500 and the maximum contribution payable is Rs 2500.
In case of a self-employed, ensure that you have your NID to submit your PRGF return on the following link:
Click here to file your Monthly PRGF Returns
CSV file format for PRGF - Past Services
- Specifications for the CSV Template
- CSV Template for PRGF - Past Services
- Excel template to generate CSV file (Click here to obtain additional details on how to generate CSV file)
Guidelines for e-Filing for PRGF - Past Services
Click here to file your PRGF - Past Services
CSV file format for PRGF - Exit Statement
- Specifications for the CSV Template
- CSV template for PRGF - Exit Statement
- Excel template to generate CSV file (Click here to obtain additional details on how to generate CSV file)
Guidelines for e-Filing for PRGF - Exit Statement
Click here to file your PRGF - Exit Statement
e-Filing Service Centre
e-Filing Service Centres – Click here to file Monthly PRGF on behalf of a taxpayer
Direct Debit
Employers are required to use the Direct Debit facility to pay their PRGF contributions directly from their bank account.
Employers should fill-in a PLACH Direct Debit Mandate 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.
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 Monthly PRGF Returns.