Monthly Portable Retirement Gratuity Fund (PRGF) Return

Click here to file your Monthly PRGF Returns

 

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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 –

  1. have submitted PRGF returns and paid PRGF for some months; or

  2. 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:

  1. Not more than Rs 2 million
  2. More than Rs 2 million but not more than Rs 10 million
  3. More than Rs 10 million but not more than Rs 50 million
  4. 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

Guidelines for e-Filing for monthly PRGF Return

For an employer other than a Self Employed:

Click here to file your Monthly PRGF Returns

Click here for e-Payment

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

Guidelines for e-Filing for PRGF - Past Services

Click here to file your PRGF - Past Services

Click here for e-Payment

 

CSV file format for PRGF - Exit Statement

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.

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