The Trade Facilitation Act of 2017 means that since 1 January 2018, the MRA has been responsible for collecting contributions and payments to the National Pension Fund (NPF), the National Savings Fund (NSF), the training fee and the recycling fee (LEVY).
To facilitate this task for the employer, the MRA has implemented an electronic e-filing of joint monthly PAYE (income tax) and MFN/NSF returns. Employers are required to use this new model as of the December 2017 pay period.
To do this, the employer registration number (ERN) must be used as the user code and a password assigned by the MRA. If you do not yet have a password, contact the MRA on (+230 207 6086) to obtain it by post.
The CSV file directly depositable according to MRA specifications is automatically generated by Payroll Mauritius.
We recommend, as recommended by the MRA and for the sake of simplification, that the employer use the direct debit system set up by the MRA to pay their PAYE and MFN/NSF contributions.
To do this, it is necessary to fill in a direct debit form. This form, duly completed and signed by the authorized signatories, must reach the MRA at least 15 days before the due date of payment.
It is recalled that the employer must include the details of all its employees in the declaration and is responsible for ensuring that the PIDs (Identity Card Number) of its employees are correctly inserted in the declaration.
When the employee is not a Mauritian citizen, the identity document issued by the Passport and Immigration Office (NCID) must be inserted. The employer must also ensure that the names of employees are inserted exactly as they appear on the employee's national identity card.