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 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.

Subsequent to changes brought to the Income Tax Act 1995 through the Finance Act 2020 employers should henceforth calculate cumulative PAYE for Solidarity Levy (SL) where, in a month, the cumulative chargeable of the employee, excluding any lump sum payable by way of commutation of pension or of death gratuity, exceeds SLET.

The rate applicable is:

  • 25% of the cumulative excess; or
  • 10% of the cumulative emoluments (excluding any lump sum payable by way of commutation of pension or of death gratuity),
    • whichever is the lower.

The PAYE for SL, for the current month, is then calculated by deducting, from the cumulative PAYE for SL, the PAYE for SL withheld in previous months of the income year. The PAYE for SL to be deducted from the emoluments of an employee in a month shall, in any case, not exceed 15% of the emoluments for the month.

SLET - is the sum of the amount of solidarity levy exemption threshold, and is calculated by multiplying Rs 230,769 (3,000,000 ÷ 13) by the number of months from July to the current month.

Workers receiving their pay daily after each day`s work are excluded from the operation of the PAYE system.

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.

Employers are required 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 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.

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

Prerequisites

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 applicable as from August 2020 onwards

CSV file format applicable as from December 2019 to July 2020

CSV file format applicable for periods prior to December 2019

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

CSV file format applicable as from August 2020 onwards

CSV file format applicable as from December 2019 to July 2020

PAYE CSV file format for periods prior to December 2019

 

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.

  • 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 the name of the 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 request to obtain their password by post by sending an email on This email address is being protected from spambots. You need JavaScript enabled to view it..

  • MRA has developed a mobile app (MRAeasy) that can be downloaded from Google Play Store or App Store.

  • Employers are required to ensure that NID of their employees are properly inserted in the joint monthly PAYE/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 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

Both the return and the payment are 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.

Modes of Payment

 

Click here for e-Payment

 

Direct Debit

Employers are required 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.

Employers should fill-in a PLACH Direct Debit Mandate Form available here or at MRA Service Counter and send the original form 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 Joint Monthly PAYE / NPF / NSF Returns.

 

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

 

Click here for Monthly Contribution for pay period prior December 2017

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