The Payroll feature is available in Dayforce for organizations with employees in the Republic of Mauritius (hereafter, Mauritius) to pay their employees and manage their PAYE (Pay As You Earn) and other taxes.
The Payroll feature for Mauritius offers the same key functionality as for other geographies (such as Australia, Canada, New Zealand, the Republic of Ireland, the United Kingdom, or the USA).
The Payroll feature enables organisations to pay employees and manage their PAYE taxes, pension and savings contributions, and deductions. A general list of functionality in the application for Mauritius Payroll includes, but isn’t limited to, the following:
- Calculation of emoluments (wages, salary, bonuses, remunerations, and so on), taxes on emoluments, and other deductions, all of which can include the following:
- PAYE (Pay As You Earn) withholding, taxes deducted from salary and wages
- CSG (General Social Contribution) (employee and employer)
- NSF (National Savings Fund) contributions (employee and employer)
- PRGF (Portable Retirement Gratuity Fund) contributions
- HRDC (Human Resources Development Council) Training Levy contributions
- Calculation of pre-tax or post-tax deductions, which can include the following:
- Attachments of earnings for maintenance orders
- Attachments of earnings for debt repayal
- Monthly PAYE/NSF Return filing and remittance
Key Information about Mauritius Payroll
- The currency in Mauritius is the Rupee, represented with the currency symbol Rs.
- The tax year in Mauritius runs from 1 July through 30 June.
- Employers provide employees with a payslip each pay period that details emoluments (wages, salary, or other pay), PAYE, NSF, and CSG deductions and contributions, as well as any attachments of earnings.
- Employers are required to provide employees with a Statement of Emoluments and Tax Deduction for Tax Year (SME) no later than 15 August of the year of assessment. The SME contains details about PAYE, NSF, and CSG deductions and contributions for both the employee and the employer.
- Employers must also file a corresponding Return of Employees (ROE) to the Mauritius Revenue Authority no later than 15 August of the year of assessment. The ROE contains information about all employees in the organisation and employer and the employee PAYE, NSF, and CSG deductions and contributions for the year.
- For NSF contributions, Dayforce has an additional check that calculates the Daily Prescribed Wage of Rs 118 when a full-time or part-time employee earns less than the minimum wage. Employees who aren’t working a full month must pay NSF contributions when their daily prescribed wages are more than Rs 118.
- Payroll administrators can automatically generate the SOE (Statement of Emolument) in a pay run for Mauritius terminated employees in the Payroll Post Termination Job background job in the Available Jobs tab of System Admin > Background Jobs. You must schedule this background job at least every day or at any appropriate frequency according to your needs and after you set the following values;
- In the End of employment forms drop-down list, select SOEMUS.
- In the Pay Groups drop-down list, select a pay group.
- In the Look back days field, enter 30 (or any appropriate number of days you require to determine the look back period for terminated employees).
- See Payroll Post Termination Job.
Employee Declaration Form
Every year, employees must submit an Employee Declaration Form (EDF) to the Mauritius Revenue Authority (MRA) claiming the exemptions and reliefs to which they are entitled in an income year, using the MRA platform. This form is available in Dayforce as the assignable self-service form, Mauritius EDF, and administrators can assign permissions to access this form in Workflow Administration > Role Privileges.
The process to submit a new EDF every tax year affects the following functionality in Dayforce:
- The Mauritius Tax Info section in the Payroll > Tax Definitions screen in People is automatically end-dated with the employee's record based on the date provided by the MRA for the availability of the EDF for the new tax year. As of that date, PAYE is calculated at 15% on the employee's total emoluments (no exemption), unless a new EDF record has been submitted by the employee and updated by the employer.
- When the process is run either in PP1 or PP2 or PP3 of new tax year, a warning message appears only if employees are impacted. The following warning message is displayed in the Problems panel of Payroll > Pay Run Management after calculating the pay run to warn payroll administrators that the process to end date employees' EDF records with the MRA date was done:
"New Tax Year EDF is effective as from ‘MRA Date’. Employees' EDF records for previous tax year have been end dated. Please check information tab for more details."
Mauritius Revenue Authority (MRA) requires all taxpayers in Mauritius to update their Employee Declaration Form (EDF) directly on the MRA website. To do so, employers can download a CSV formatted file in Dayforce through SFTP to update the employees' EDF that is submitted via the MRA website. Payroll administrators need to perform this process monthly before running Calculate to check if there is any new record to import in Dayforce which will add or update the tax definitions record for employees affected.
After downloading the CSV formatted file from the MRA website containing all employees' EDF data, payroll administrators need to log a support case in the Support Portal: https://support.dayforce.com.
The following topics contain general conceptual information about Mauritius Payroll, as well as a general workflow and links to instructions for configuring the Payroll feature in Dayforce for use by organisations in Mauritius: