Assuming return is required, and of is required, and employees is required, the following results were found.

  • Return of Employees

    Return of Employees (ROE) Income year ended 30 June 2025 All employers having at least one employee or who have paid emoluments during the above income year are required to submit a ROE electronically. The deadline for the submission of the ROE is 15 August 2025 . Employers are required to include in their Return of Employees (ROE) the details of ALL their employees whether PAYE has been withheld or not. Employers are reminded that the Special Allowance 2024 is a taxable income. Any amount of...

    https://mra.mu/index.php/eservices1/individual/return-of-employees

  • Employment

    Employment Who is considered to be an employer? An employer means a person responsible for the payment of emoluments and includes an agent of that person but does not include a person employing only household employees. Exempt employee An exempt employee means an employee whose monthly emoluments do not exceed Rs 38,462 except where the emoluments constitute of fees payable to a company director or a member of a Board, Council, Commission, Committee of a statutory body. Obligations of an...

    https://mra.mu/index.php/employers/employment

  • Monthly PAYE / CSG / NSF Return

    Monthly PAYE / CSG/ NSF Return Communique : CSG monthly Return - Payment of Wage Relativity Adjustment (18.09.24) Financial Support to Enterprises : Payment of Special Allowance 2024 (24.12.24) Special Allowance for the year 2024 payable under the Special Allowance Act 2024 The Special Allowance Act 2024 provides for the payment of a special allowance for the year 2024, equivalent to one month’s basic wage or salary, to employees earning a basic wage or salary of up to Rs 50,000. The...

    https://mra.mu/index.php/eservices1/individual/monthly-paye-csg-nsf-return

  • Monthly PAYE/NPF/NSF Return

    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...

    https://mra.mu/index.php/eservices1/corporate/monthly-paye-npf-nsf-return

  • PAYE Return

    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...

    https://mra.mu/index.php/11-e-services/67-paye-return

  • Monthly Portable Retirement Gratuity Fund (PRGF) Return

    Monthly Portable Retirement Gratuity Fund (PRGF) Return Communique (23.02.22) Guide for Employers - Portable Retirement Gratuity Fund (PRGF) Click here to file your Monthly PRGF Returns Click here to log into Company Portal Click here for e-Payment 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...

    https://mra.mu/index.php/eservices1/corporate/prgf

  • Submission of Return

    Submission of Return & Statements and Payment by 16 August 2022 Kindly find below links of various Returns & Statements that need to be submitted by 16 August 2022 : Submission of Return of Employees (ROE) to MRA for income year ended 30 June 2022 Click here to file your ROE Annual TDS Return for income year ended 30 June 2022 Click here to file your Annual TDS Return Return of Dividends for income year ended 30 June 2022 Click here to file your Return of Dividends Statement of Donations for...

    https://mra.mu/index.php/eservices1/submission-of-return

  • NPF / NSF Contributions

    NPF / NSF Contributions and Training Levy Guide to Employers on Pension Contributions (NPF / NSF and Training Levy) Obligation to pay contributions Contribution Rates Wages or salaries on which contributions & levy are payable Contributions payable in respect of employees having attained retirement age Submission of Returns & Payment of contributions Modes of Payment Surcharges Additional Informations Obligation to pay contributions Every month, every employer is required to submit to the...

    https://mra.mu/index.php/employers/npf-nsf-contributions

  • Household Employers Statement

    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...

    https://mra.mu/index.php/eservices1/individual/household-employers-statement

  • Monthly Contribution

    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...

    https://mra.mu/index.php/11-e-services/68-monthly-contribution

  • Statement for Special Allowance - Employers

    Statement by employers regarding Special Allowance for their respective eligible employees Click here to file your statement for Special Allowance The National minimum wage payable to a full time employee for the calendar year ending 31 December 2023 is as follows: For an employee of a Non-Export Enterprise - Rs 11,575 For an employee of an Export Enterprise – Rs 10,875 MRA is responsible for the payment of the special allowance payable under the Additional Remuneration and Other Allowances...

    https://mra.mu/index.php/eservices1/corporate/statement-for-special-allowance-employers

  • Communique 2019

    for Bids : Construction of an Integrated Governmental Clearance Centre (IGCC) at the Airport (26.07.19) Sale of Abandoned / Unclaimed Goods by Public Tender (24.07.19) Notice to Employers : Employee Declaration Form (EDF) (24.07.19) Return of Employees (ROE) & Annual Tax Deduction at Source (TDS) Return (19.07.19) Press Release : Rs 2.2 m worthHashish seized by MRA CANS at SSR International Airport (17.07.19) Notice to Employers : Minimum and Maximum basic wage for the calculation of NPF and...

    https://mra.mu/index.php/media1/communique-2019

  • PAYE Employee

    FAQs for PAYE Employee What is PAYE? Who is an employee? Are all employees subject to PAYE? What are emoluments? What are fringe benefits? Are all emoluments taxable? How does PAYE operate? What happens if I receive payment of an arrears of salary? How does my employer know the deductions to which I am entitled? What happens if I do not furnish an EDF? What should I do if there is a change in my deductions during the year? What if I am employed for the first time? What if I take up a new...

    https://mra.mu/index.php/12-media-centre/95-paye-employee

  • PAYE Employer

    FAQs for PAYE Employer What is PAYE? What are emoluments? Who is an employer? How and when to register as an employer? What happens if an employer fails to register? Who is an employee? Are all employees subject to PAYE ? What are fringe benefits? Are all emoluments subject to PAYE? What if an employer is not sure if a payment amounts to emoluments? How does PAYE operate? How does the employer know the deductions of his employees? What happens if an employee does not furnish an EDF ? What if...

    https://mra.mu/index.php/12-media-centre/96-paye-employer

  • New Employer

    New Employer Who is an employer? Employer Registration Number (ERN) Filing Obligations Who is an employer? An employer means a person who employs one or more employees who work under a contract of service or apprenticeship whether written or oral. An employer includes a person employing part-time employees but excludes a self-employed person providing services. For PAYE purposes, a person responsible for payment of emoluments is an employer and includes any person who acts as an agent of an...

    https://mra.mu/index.php/employers/new-employer

  • Pay As You Earn (PAYE)

    Pay As You Earn (PAYE) What is PAYE? Main Characteristics Personal Reliefs & Deductions Calculation and withholding of tax Cumulative PAYE System Remittance of PAYE withheld Fair Share Contribution What is PAYE? Pay As You Earn (PAYE) is a system whereby employers are required to withhold tax from the emoluments of employees chargeable to tax at the time the emoluments are received by or made available to the employees. The tax withheld is then remitted to the Mauritius Revenue Authority...

    https://mra.mu/index.php/employers/paye

  • Pay As You Earn (PAYE)

    Pay As You Earn (PAYE) Circular to Employers Specimen format of Statement of Emoluments Template of Return of Employees by Employer e-File Specifications for Return of Employees Template for Monthly PAYE Return e-File Specifications for Monthly PAYE Return Authorisation to deduct Income Tax under PAYE Employer Registration Form (ERF)

    https://mra.mu/index.php/downloadable-forms/income-tax/pay-as-you-earn

  • Annual Contribution - Household

    Annual Contribution Return for Private Household (Domestic service) Employers Following amendments brought under the Business Facilitation Act 2017, the MRA has been entrusted with 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 01 September 2020, the Contribution Sociale Généralisée (CSG) replaces the National Pensions Fund (NPF). As from September 2021 under The Social...

    https://mra.mu/index.php/eservices1/individual/annual-contribution-household

  • Tax Calendar

    30 June 2025 and Payment of Tax, if any. Electronic submission of monthly return of TDS for June 2025 and payment of Tax deducted. AUGUST 2025 By Thursday 07th August National Lottery and Loterie Vert. By Friday 15th August Submission of Return of Employees (ROE) to MRA for income year ended 30 June 2025. Statement of Emoluments to employees. Annual TDS Return for income year ended 30 June 2025. Return of Dividends for income year ended 30 June 2025. Statement of Life Insurance Premium for...

    https://mra.mu/index.php/important-dates

  • Communique 2018

    Press Release : 9.5 grams of Cannabis seized at Airport (16.07.18) Press Release : Transit passenger at SSR Airport - 21 bullets seized (16.07.18) Deadline for the submission of Statement for Purchases of Goods & Services (16.07.18) Return of Employees (ROE) & Annual TDS Return (13.07.18) Annual NPF/NSF Return : Private Household Employers - Domestic Service (13.07.18) Notice to Employers : PAYE for the months of July & August 2018 (13.07.18) Invitation to Bids : Provision of Transport...

    https://mra.mu/index.php/12-media-centre/247-communique-2018

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