Recycling Fee Return (RCF)

Following amendments brought under the Business Facilitation Act 2017, the MRA was entrusted the function of collection of Recycling Fee.

The Recycling fee was payable under the Employment Rights Act.

The Employment Rights Act has been repealed and replaced by the Workers Rights Act which came into operation on 24 October 2019. Under the Workers Rigts Act , the Portable Retirement Gratuity Fund (PRGF) has been introduced and recycling fee is not applicable.

Recycling fee Return (RCF)

With the introduction of PRGF, no recycling fee return shall be submitted to MRA, where the employment contract of an employee is terminated.

Claim and recovery of recycling fee

The Director General may issue claim to employers in respect of any unpaid recycling fee and recover the amount due.

e-Filing Service Centres – Click here to file RCF Returns on behalf of a taxpayer

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.