CSG / Social Contributions return for Employer / Employee

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.

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.

• Circular Letter 2023 No. 1 to Employers

• Circular Letter to Employers

• FAQs on Contribution Sociale Généralisée (CSG)

The minimum and maximum basic wage or salary on which Contributions to the National Savings Fund (NSF) are payable as from 01 July 2023 are given in the table below:

 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 July 2023 onwards

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

CSV file format applicable as from June 2022 to June 2023

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

CSV file format applicable as from September 2021 to May 2022:

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

CSV file format applicable as from September 2020 to August 2021:

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

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:

1. You have your User ID (ERN), your password, the details of your employees, and the CSV file ready if option has been chosen.

2. 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.

3. 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

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:

Click here for e-Payment

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