Tax authorities for an organisation in a country are located in Payroll Setup > Payroll Taxes, as well as in an employee's profile in People, in the Payroll > Tax Definitions screen.
Tax Authorities in Payroll Setup > Payroll Taxes
The following is a list of the tax authorities available for organizations in Payroll Setup > Payroll Taxes:
- EE NSF and ER NSF: National Savings Fund. Contributions to the NSF are made by both employees (EE) and employers (ER). Included in payslips, and as part of the employer's monthly joint filings of PAYE and NSF to the Mauritius Revenue Authority, as well as the annual Return of Employee (ROE) and Statement of Emoluments and Taxation (SOE).
- EE CSG and ER CSG: General Social Contribution. The introduction of the CSG with the first payment of benefits in July 2023 ensures an additional guaranteed monthly income to citizens above 65 years. Contributions to the CSG are made by both employees (EE) and employers (ER). These contributions are included in pay slips, and as part of the employer's monthly joint filings of PAYE, CSG, and NSF to the Mauritius Revenue Authority, as well as the annual Return of Employee (ROE) and Statement of Emoluments and Taxation (SOE).
- PAYE: Pay As You Earn: Included as part of the employer's (ER) monthly joint filings of PAYE and NSF to the Mauritius Revenue Authority, as well as the employee's (EE) annual Return of Employee (ROE) and Statement of Emoluments and Taxation (SOE).
- PRGF: The Portable Retirement Gratuity Fund is a mandatory requirement, effective as of January 2020. PRGF-related payments exist for each exit situation (Retirement, Death, Resignation, Termination) and to calculate monthly contributions per a defined effective date. The following guidelines apply to PRGF:
- Employers are required to submit a monthly PRGF return and effect payment in respect of PRGF contributions to the Mauritius Revenue Authority (MRA). Both the return and the payment must be made electronically on or before the end of the month following that in respect of which the PRGF is payable.
- For its first monthly PRGF return, every employer must give the details about every worker employed as-of 01 January, 2020, whether or not PRGF contributions are payable for them. For all subsequent months, employers only needs to include details of workers for whom PRGF is payable.
- An employer who contributes to a private pension scheme that is approved by the FSC isn’t required to contribute to PRGF for that worker.
- HRDC Training Levy: The HRDC Training Levy details are available at the Mauritius Human Resource Development Council website http://www.levy.hrdc.mu/.
General information about the tax authorities listed here, as well as rates and so forth, is available at the MRA website https://www.mra.mu/index.php/employers.
Tax Definitions and Tax Authorities in the Employee HR Record
These tax authorities can also be viewed in the employee HR record in the People feature by loading an employee's record and expanding the Payroll > Tax Definitions screen and locating the Employee Payroll Tax section, though users cannot manually add or edit entries in this section.
There following is a list of the sections in the Payroll > Tax Definitions screen for employees in Mauritius (click a link to jump to the section in this topic):
- Mauritius Tax Info
- Mauritius Tax Info
- PAYE Exempt Period
- NSF Exempt Period
- CSG Exempt Period
- Training Levy Exempt Period
- PRGF Exempt Period
- PAYE Preferred Rate
This section is available for administrators to view and update employee-level tax overrides. The section contains a table listing the employee and employer payroll taxes in the employee record. The table contains several columns, the first of which is a checkbox to select an entry in the list. The following list describes each of the remaining columns:
- Tax Authority: Contains the numeric designation for the tax authority in Dayforce.
- Tax Type: Lists the tax type. For Mauritius, the tax type for all tax authorities is Federal.
- Tax Name: Abbreviated name of the tax type.
- Description: Full name of the tax type.
- Employee Tax: Checkbox. When selected, this indicates the tax is an employee tax.
- Employer Tax: Checkbox. When selected, this indicates the tax is an employer tax.
- Legal Entity: Legal entity with which the employee is associated.
The following is a list of the tax authorities in this section:
| Tax Name | Description |
|---|---|
| EE NSF | Employee National Savings Fund (NSF) Contribution |
| ER NSF | Employer National Savings Fund (NSF) Contribution |
| EE CSG | Employee General Social Contribution (CSG) |
| ER CSG | Employer General Social Contribution (CSG) |
| PAYE | Pay As You Earn |
| PRGF | Portable Retirement Gratuity Fund |
| Training Levy | HRDC Training Levy |
To the left of the tax authority is an expand icon. When you click the expand icon, the tax authority entry expands to display an additional section containing Add, Copy, and Delete buttons, as well as an Active/All switch button (to display only active entries, or all entries under the tax authority. Below these controls is a table with the following columns:
- Effective From: Start date. Required.
- Effective To: End date. Optional.
- Exempt Tax Only, Update Wages: Checkbox.
- Exempt Tax and Taxable Wages: Checkbox.
- Inactivate Tax: Checkbox.
This section has three buttons: Add, Copy, and Delete. This section is divided into three subsections:
- General Information
- Exemptions, reliefs and deduction
- First employment/Change in employment
These sections are described as follows:
General Information:
- Effective From: Start date. Required.
- Effective To: End date. Optional.
- Override effective start: Date that overrides the Effective From date. Optional.
- Legal Entity: Legal entity associated with the tax entry. Required.
Exemptions, reliefs and deduction:
- Total Exemption, Relief and Deductions: The number in this field is the remainder of the figure in the Category amount field, less the total of the amounts that have been entered in the exemptions, reliefs, and deductions fields. This is a mandatory field and you can enter only a numeric positive value. If you enter a value that is blank, negative, less than zero, or alphanumeric, the application shows the error message "Total exemption, relief and deductions is invalid".
First employment/Change in employment:
- Have you submitted an EDF to any other employer in respect of the current income year?: Yes or No radio button. Required.
This section contains a table with several columns, the first of which is a checkbox to select an entry in the table. When entries are created, they are added to the list in the table. The following is a list of labeled columns in the table:
- Effective From: Start date of the PAYE exempt period. Required.
- Effective To: End date of the PAYE exempt period. Optional.
Note: To view and access the PAYE exempt period functionality, your user role must be assigned access to the Exempt Period role feature.
This section contains a table with several columns, the first of which is a checkbox to select an entry in the table. When entries are created, they are added to the list in the table. The following is a list of columns in the table:
- Effective From: Start date of the NSF exempt period. Required.
- Effective To: End date of the NSF exempt period. Optional.
Note: To view and access the NSF exempt period functionality, your user role must be assigned access to the Exempt Period role feature.
This section is available for administrators to create an entry to exclude employees who are CSG non-eligible and specify their exemption period.
The following is a list of columns in the table:
- Effective From: Start date of the CSG exempt period. Required.
- Effective To: End date of the CSG exempt period. Optional.
Note: To view and access the CSG exempt period functionality, your user role must be assigned access to the Exempt Period role feature.
This section is available for administrators to specify the training levy exemption period.
The following is a list of columns in the table:
- Effective From: Start date of the training levy exempt period. Required.
- Effective To: End date of the training levy exempt period. Optional.
Note: To view and access the training levy exempt period functionality, your user role must be assigned access to the Exempt Period role feature.
In this section, payroll administrators can specify the effective period for an employee profile during which an employee won't contribute to PRGF.
The following is a list of columns in the table:
- Effective From: Start date of the PRGF exempt period. Required.
- Effective To: End date of the PRGF exempt period. Optional.
Note: To view and access the PRGF exempt period functionality, your user role must be assigned access to the Exempt Period role feature.
In this section, payroll administrators can select the PAYE deduction percentage.
The following is a list of columns in the table:
- Effective From: Start date of the PRGF exempt period. Required.
- Effective To: End date of the PRGF exempt period. Optional.
- Case: Select one of the following preferred rate reasons:
- Director Fees or Commission only
- Employees earning less than Rs.390,000 a year / Rs.30,000 a month.
- Employees earning more than Rs.390,000 a year / Rs.30,000 a month with no EDF submitted.
- Rate %: Select a preferred rate of either 15% or 20% to calculate PAYE.
Display Mauritius Tax Info Changes in the Audit Page
You can view Mauritius tax info audit details in the Audit screen in People by selecting the Tax Definitions - Mauritius Tax Info option in the Section drop-down list. When you select this option, the Audit screen displays audit information based on your selections to track the changes that were made to the Mauritius tax info section in the Payroll > Tax Definitions screen of People such as in the following screenshot:
The Audit screen displays audit information for the following fields in the Mauritius tax info section of the Tax Definitions screen:
- Effective From
- Effective To
- Override effective start
- Legal Entity
- Total exemption, relief and deductions
- Have you submitted an EDF to any other employer in respect of the current income year?
Generate the Monthly Tax Filing (Monthly Return)
Employers contributing to PRGF for employees must return the Monthly PRGF Return to the MRA. Payroll administrators can generate a report in CSV format that displays the monthly PRGF tax filing return for employees who are eligible to contribute PRGF.
You can access this return in Payroll > Post Commit Management, in the Tax Filing tab.
The first month of PRGF is determined by the date selected in the PRGF Effective Start Date field in Org Setup > Org Payroll Setup > Organization, in the Taxation Parameters tab.