GPTCI-50984, GPTCI-51846, GPTCI-51847, GPTCI-51848, GPTCI-52303 Updated Dayforce in compliance with legislative requirements. The Wage Relativity Adjustment (WRA) 2024 requires the payment of the WRA for eligible employees as from September 2024. Requirements also included the WRA back payment for July and August which must be effected in a payroll month before 31 December 2024. For the actual WRA payments as from September 2024 onwards, the following changes to the Monthly Tax Filing PACO file have been made:
- Changed the Monthly Tax Filing PACO file format so that Dayforce generates returns in this new format to implement the salary wage adjustment. To support this functionality, new columns were added to report WRA amounts in the Joint Monthly PAYE/CSG/NSF Returns: Wage Bill excluding Wage Relativity Adjustment (MUR) and Wage Relativity Adjustment (MUR). The existing Wage Bill (MUR) column was renamed to Total Wage Bill (MUR) with no change in its logic. The Contribution Sociale Généralisée Amount (CSG) (MUR) column was renamed to Contribution Sociale Généralisée Amount (CSG) on Wage Bill (MUR) with no change in its logic.
- Added the new employee system property, Wage Relativity Adjustment, in HR Admin > Employee Properties to align with the new WRA legislation that is effective from July 2024. The Mauritius Revenue Authority requires that this amount is reported in a new separate column: Wage Relativity Adjustment (MUR) in the Monthly Tax Filing. See https://www.mra.mu/download/SpecificationMonthlyPACO2024.pdf. This new employee property, with the respective WRA amount for the eligible employee, is used to report the WRA amount in the monthly tax filing for tax year 2024-2025.
- Added the ability to report to the MRA any WRA back payments to eligible employees for the months of July and August 2024, that are made during any payroll from the start of September 2024 and before 31 December 2024. This return is in the format available on the MRA website known as the Monthly Contributions Return Only. With this update:
- Added the role feature access for amended returns in System Admin > Roles, in the Features tab, under Payroll > Post commit Management > Tax Filing. Select the Amended Returns checkbox to enable generation of the Monthly Contribution Return Only file.
- Added the Amended Returns button in Payroll > Post Commit Management in the Tax Filing tab. Select this button to generate the Monthly Contributions Return Only for the legal entity’s tax month to download the return as a .csv file with the WRA back payment amount for eligible employees.
- Added the ability to generate the amended Monthly Contributions Return Only in Dayforce, which reports the back payment of the WRA amount for the months of July and August 2024 including the previous Wage Bill and Social Contributions that were already reported for these two months to the MRA. To support this functionality, Dayforce runs the background job for the tax filing format: Monthly Contributions Return Only when you click the Amended Returns button for the month with the legal entity record selected. When you download the amended return after file generation, the filename has the following naming convention: MonthlyAmendedReturnLegalEntityName-TaxYearTaxMonthYYMM-TimeStampYYYYMMDDHHMMSS.csv.This file contains the same columns as in the new format file for Monthly Tax Filing PACO except that it doesn’t contain columns for PAYE such as Emoluments excluding travelling, Full Time Employment (Y/N), PAYE for Income Tax (MUR), and so on.
- To create a prior period adjustment for the months intended for the back payment of the WRA, in the off-cycle pay run, payroll administrators must enter a memo calculation earning code for the amount that they have back paid to the employee. To support this update, a new system earning code has been created: MUS_Memo_Backpay. The memo calculation earning associated with MUS_Memo_Backpay will be reported in the Monthly Contributions Return Only amended returns file in the Total Wage Bill (MUR) column.
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