Statement by employers regarding Special Allowance for their respective eligible employees

Click here to file your statement for Special Allowance

1. The National minimum wage payable to a full time employee for the calendar year ending 31 December 2023 is as follows:

   1. For an employee of a Non-Export Enterprise - Rs 11,575

   2. For an employee of an Export Enterprise – Rs 10,875

2. MRA is responsible for the payment of the special allowance payable under the Additional Remuneration and Other Allowances Act as a supplement to  the National minimum wage. The special allowance payable to a full time employee is summarized below:

   2.1. For the months of from July 2023 to December 2023

   1. A maximum amount of Rs 1,425 to both a Mauritian employee and a migrant employee of a non-export enterprise to top up his monthly guaranteed income to Rs 13,000.

   2. A maximum amount of Rs 2,125 and an additional amount of Rs 140, being part of salary compensation for the period from July 2023 to December 2023, to a Mauritian employee of an export enterprise to top up his monthly guaranteed income to Rs 13,000.

   3. A maximum amount of Rs 2,125 to a migrant employee of an export enterpriseto top up his monthly guaranteed income to Rs 13,000.

   4. Rs 140 being part payment of the salary compensation for the period from July 2023 to December 2023 to a Mauritian employee who is employed on a full time basis in an export enterprise and drawing a monthly basic wage or salary above Rs 10,735 (amount payable by the employer which excludes Rs 140) but not exceeding Rs 51,635 (amount payable by the employer which excludes Rs 140) per month.

   2.2. For the months from January 2023 to June 2023

   1. A maximum amount of Rs 500 to a Mauritian employee of a non-export enterprise to top up his monthly guaranteed income to Rs 12,075.

   2. A maximum of Rs 1,200 and an additional amount of Rs 140, being part of salary compensation for the period from January 2023 to June 2023, to a Mauritian employee of an export enterpriseto top up his monthly guaranteed income to Rs 12,075.

   3. A maximum of Rs 860 to a migrant employeeof an export enterprise, who was in employment as at 31 December 2019, to top up his monthly guaranteed income to Rs 11,735.

   4. Rs 140 being part payment of salary compensation for the period from January 2023 to June 2023 to a Mauritian employee who is employed on a full time basis in an export enterprise and drawing a monthly basic wage or salary above Rs 10,735 (amount payable by the employer which excludes Rs 140) but not exceeding Rs 51,635 (amount payable by the employer which excludes Rs 140) per month.

   To enable MRA to process the payment of the special allowance and/or the salary compensation to the eligible employees, the MRA is requesting the following:

   1. Employers in the export enterprise should submit a statement for special allowance for all the employees on a monthly basis.

   2. All other employers should submit the statement only in respect of new employees who were employed during the month.

   The following details should be provided in respect of the employees:

   1. Employee ID: (NID for Mauritian Citizen, NCID issued by Passport and Immigration Office for employees who are non-citizen of Mauritius)

   2. Full name of employees

   3. Employment type – whether employees are working on a full time or part time basis.

   4. Bank details of respective employees

   5. Monthly Basic Salary (including adjustment for the Rs 140 as per paragraph 2.1 (d.) or 2.2 (d.) above but before deduction of any amount for absences or for any other reason).

   Note: Where bank details of an employee have already been provided once in a Statement for Special Allowance, the employer is not required to provide the bank details of that employee again in any subsequent statements.

3. Prerequisites

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

   Employers should 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.

4. CSV File Format

   Click on the links below to obtain the new specifications and templates (as from July 2024 to June 2025):

   • Specifications for CSV Template

   • CSV Template for statement for Special Allowance

   • Excel Template to generate CSV file

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

   • Specifications for CSV Template

   • CSV Template for statement for Special Allowance

   • Excel Template to generate CSV file

5. Guidelines for e-Filing

   • Step-by-step guide to e-Filing of statement for Special Allowance

   Click here to file your statement for Special Allowance

6. e-Filing Service Centre

   e-Filing Service Centres – Click here to file statement for Special Allowance on behalf of a taxpayer

7. General Information : Where a new employee takes up employment

   An employer should submit electronically to the Director General, the details as per paragraph (3), before the end of the month in which the employee has joined.

    

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 facility is available to employers who have been granted access and have been allocated a password by MRA. Other employers should use the facility provided by the Mauritius Network Services Ltd (MNS).

Prerequisites

Before you start, ensure that you have your username, password and your CSV or XML file ready as per MRA's specifications.

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

CSV file format

• Specifications for the CSV Template
• CSV Template for Monthly PAYE Return
• Excel template to generate CSV file (Click here to obtain additional details on how to generate CSV file)

XML file format

• Specifications for the XML Template
• XML Template for Monthly PAYE return

Guidelines for e-fling

• Step-by-step guide to e-filing of Monthly PAYE return

Click here to file your Monthly PAYE Return

E-Filing Service Centre

EFiling Service Centres – Click here to file Monthly PAYE Return on behalf of a taxpayer

PAYE Monthly for pay period up to June 2017

• Circular Letter to Employers
• As from July 2016, employers will have to submit, on a monthly basis, the details of the employees in respect of whom PAYE deduction has been effected during the month in CSV or XML file format.
• However, if you wish to input employee details one by one, you may select "SCREEN INPUT" on the screen appearing after login.
• Employers should ensure that payment of the total PAYE deducted is effected by the due date.

Prerequisites

• Before you start, ensure that you have your username, password and your CSV or XML file ready as per MRA's specifications.

Click here to file your Monthly PAYE Return

General information for Electronic Filing of Monthly PAYE Return:

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

• Employers are recommended to use a recent version of Google Chrome, Internet Explorer or Mozilla Firefox as browser to file their return.
• Kindly note that it is the employer’s responsibility to file a correct and complete return.
• Please ensure that you provide your email address and telephone number as they will be used by MRA to communicate with you.
• On successful submission of your return, an acknowledgement ID will be displayed on your screen followed by an email confirming same. If you have not received an acknowledgement ID,  the submission is incomplete. Please take necessary actions to correctly submit your return.

Who should file Monthly PAYE Return?

Every employer should submit a monthly PAYE return in respect of ALL his employees. At the same time pay to MRA the amount of PAYE withheld.

E-filing of Monthly PAYE Return for pay period up to June 2017

The monthly PAYE return should be in one of the following file formats:

• CSV (click here for more information), or
• XML (click here for more information)

Click on the links below to obtain the specifications, templates and step-by-step guide.

CSV file format

• Specifications for the CSV Template
• CSV Template for Monthly PAYE Return
• Excel template to generate CSV file (Click here to obtain additional details on how to generate CSV file)

XML file format

• Specifications for the XML Template
• XML Template for Monthly PAYE return

Guidelines for e-fling

• Step-by-step guide to e-filing of Monthly PAYE return

Click here to file your Monthly PAYE Return

Deadline for e-filing of Monthly PAYE Return

The return should be filed electronically not later than 20 days from the end of the month following which the tax was withheld. Where both the return and the payment are effected electronically, the due date is the end of the month following which the tax was withheld. Please note that a penalty of 10% and interest of 1% per month or part of the month is applicable on any tax paid after the due date.

Modes of Payment

1. Direct Debit

   To make use of this payment facility, you should fill in a "PLACH Direct Debit Mandate Form" available here or at MRA's Service Counter and send it to MRA's Head Office before the due date for filing the Monthly PAYE Return for onward processing to your bank. Taxpayers, who have already availed themselves of this payment facility, need not fill in a new "PLACH Direct Debit Mandate Form".

2. Cash / Cheque

   Payment may be made by cash or cheque at MRA's cash counters, Ehram Court, Port Louis, from Monday to Friday (09 00 to 15 30). While effecting payment, please ensure that you have your PAYE Employer Registration Number (ERN), the amount of tax and a copy of your acknowledgement confirmation.

   Cheques drawn to the order of the Director General MRA crossed "MRA A/C" or "Account Payee Only" may be sent by post. Please write your name, PAYE Employer Registration Number (ERN) and the month on verso of cheque. The cheque should reach the MRA Headquarters, Ehram Court, Port Louis not later than 20 days after the end of the month in which tax was withheld.

PAYE Remittance Voucher prior to July 2016

General Information for Electronic Filing of PAYE Remittance Voucher and Payment of Tax:

If you are using Windows XP/Windows 7/Windows 8, you may file your return on Google Chrome or Mozilla Firefox using Adobe Reader 8 (click here to download) or any other higher versions of Adobe Reader.

Adobe Reader 8 will also allow you to file your return on Internet Explorer 8 on Windows XP. However if you are using Windows 7 or Windows 8, you will need Internet Explorer 11 and Adobe Reader 11 to file your return.

If you are still having issues to file your return electronically, please click here for browser settings.

Only the first PAYE Remittance Voucher sent electronically will be processed. In case you wish to amend your voucher, please submit a PAYE Remittance Voucher downloadable from our website or available at MRA service counter, Ehram Court.

Click here to file your PAYE Remittance Voucher

1. Filing of PAYE Remittance Voucher
   1. Enter your PAYE Employer Registration Number (ERN) and Password. Click on "Login". Select the month which is applicable and click on "Start Filing" to access your online voucher. 
   2. Your Name and PAYE Employer Registration Number (ERN) and Tax withheld for the month will automatically appear on the voucher.
   3. Ensure that you have all the required information before you begin. While filling the PAYE Remittance Voucher, please insert a valid e-mail address in order to obtain an acknowledgment confirming that your PAYE Remittance Voucher has been received by MRA for further processing.
   4. To move from one field to another, click on tab key on your keyboard.
   5. While inserting the figures in the PAYE Remittance Voucher, the total remittance will be calculated automatically.
   6. If you wish to print a copy of your PAYE Remittance Voucher, please do so before you submit the voucher online.

   7. After submission, kindly print the acknowledgement confirmation for payment purposes.

Support services

MRA hotline service on 207 6010 is available during office hours from 08 45 to 16 30 on working days to assist employers to file their MPR.

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 basis, the details of the employees in respect of whom NPF/NSF deduction has been effected during the month in CSV file format.
• However, if you wish to input employee details one by one, you may select "SCREEN INPUT" on the screen appearing after login.
• Employers should ensure that payment of the total NPF/NSF deducted is effected by the due date.

CSV File Format

• Specifications for the CSV Template
• CSV Template for Monthly Contribution Template
• Excel Template to generate CSV File

Prerequisites

• Before you start, ensure that you have your username, password and your CSV file ready as per MRA's specifications.

Click here to file your Monthly Contribution Return for pay period prior December 2017

General information for Electronic Filing of Monthly NSF Returns for pay period prior December 2017:

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

• Employers are recommended to use a recent version of Google Chrome, Internet Explorer or Mozilla Firefox as browser to file their return.
• Kindly note that it is the employer’s responsibility to file a correct and complete return.
• Please ensure that you provide your name of declarant, email address and telephone number as they will be used by MRA to communicate with you.
• Employers of household employees are required to use the password as allocated for submission of Income Tax returns.
• Employers who do not have a password may contact the MRA on 2076086 to obtain their password by post.
• The mobile app can be downloaded from Google Play Store or App Store as from early January 2018.
• Employers are required to ensure that NID of their employees are properly inserted in the monthly NPF/NSF returns.
• 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 employee’s name is inserted exactly as it is shown on the National ID/ NCID card of the employee.
• On successful submission of your returns, an acknowledgement ID will be displayed on your screen followed by an email confirming same. If you have not received an acknowledgement ID, the submission is incomplete. Please take necessary actions to correctly submit your return.

Who should file Monthly NPF/NSF Returns?

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

Click here to file your Monthly Contrubution Return for pay period prior December 2017

Modes of Payment

1. Direct Debit

   MRA strongly recommends employers to use the Direct Debit facility put in place to pay their NPF/NSF contributions, HRDC Training Levy and the Recycling Fee (RCF) directly from their bank account. Employers should fill-in a PLACH Direct Debit Mandate Form, downloadable from MRA website to avail themselves of such facility. The form duly filled-in, and signed by authorised signatories, should reach the MRA at least 15 days before the due date for payment.

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). While effecting payment, please ensure that you have your Employer Registration Number (ERN), the amount of tax and a copy of your acknowledgement confirmation.

   Cheques drawn to the order of the Director General MRA crossed "MRA A/C" or "Account Payee Only" may be sent by post. Please write your name, Employer Registration Number (ERN) and the month on verso of cheque. The cheque should reach the MRA Headquarters, Ehram Court, Port Louis not later than 20 days after the end of the month in which tax was withheld.

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 statement in respect of each quarter of the financial year, at latest one month after the end of each respective quarter.

Prerequisites

Before you start, ensure that you have your username, password and your CSV or XML file ready as per MRA's specifications.

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

CSV file format

• Specifications for the CSV Template

• CSV Template for Quarterly Statement by Household Employers

• Excel template to generate CSV file (Click here to obtain additional details on how to generate CSV file)

XML file format

• Specifications for the XML Template

• XML Template for Quarterly Statement by Household Employers

Guidelines for e-fling

• Step-by-step guide to e-filing of Quarterly Statement by Household Employers

Click here to file your Quarterly Statement by Household Employers

E-Filing Service Centre

EFiling Service Centres – Click here to file Quarterly Statement by Household Employers on behalf of a taxpayer