The tax year in Mauritius runs from July 1 to June 30. Mauritius year end processing generally requires that all pay runs have been committed and that all monthly tax filings have been transmitted to the Mauritius Revenue Authority. In Dayforce, payroll administrators can begin the tax year end tasks from July 1 each year.
End of Tax Year Updates for Mauritius
Mauritius payroll administrators must complete the following steps in Dayforce as soon as tax year ends on June 30 every year:
- Generate the Return of Employees (ROE)
- Generate the Statement of Emoluments (SOE)
- Run the TYE Reconciliation Exception Report
- Download the Return of Employees (ROE)
- Publish the Statement of Emoluments (SOE)
- Run the Statement of Emoluments Print Report (if required)
Generate the Return of Employees (ROE)
When the final pay run for the year has been committed, you can generate the Year End forms for employees in Year End > MUS Year End in the Process Job drop-down list. This drop-down list has the following options:
- Generate ROE: Generates the Return of Employee files.
- Download ROE: Downloads the Return of Employee files.
- Generate SOE: Generates the Statement of Emoluments files. Dayforce generates SOEs for active, inactive, and terminated employees.
- Publish SOE: Publishes the Statement of Emoluments files.
The following is a screenshot of Year End > Mauritius:
To generate the ROE, select the required legal entities and click Generate ROE to run the background job. The status column will be updated accordingly when it’s completed.
Generate the Statement of Emoluments (SOE)
Generate the SOE in Year End > MUS Year End by selecting the required legal entities and clicking Process Job > Generate SOE. This launches the background job and the status column is updated accordingly when it’s completed.
Run the TYE Reconciliation Exception Report
After you have generated the ROE and SOE in Dayforce, you can run the Tax Year End (TYE) Reconciliation Exception Report in Year End > MUS Year End. This generates a report that compares the totals in the ROE report, which is sent to the Mauritius Revenue Authority (MRA), with the totals in the SOE report that is distributed to employees.
The report is delivered to Message Center. This report helps detect any discrepancy between the totals of columns found in the ROE and sections found in the SOE. The following table lists the mapping of these sections between the ROE and SOE, of which there are 11 different year end item sections listed in the TYE Reconciliation Exception Report:
| Year End Items | ROE | SOE |
|---|---|---|
| Name of section to appear in TYE Reconciliation Report | All columns used in ROE for this Year End Item | All sections used in SOE for this Year End Item |
| 1. Salary/Wages/Allowances/Bonus/ Lumpsum/Rent/Other |
Salary/Wages/Allowances/Bonus |
|
| 2. Entertainment Allowance | Entertainment Allowance | Entertainment Allowance |
| 3. Transport/Travelling Allowance/ Reimbursement or Travelling Expenses |
Transport/Travelling Allowance/ Reimbursement or Travelling Expenses |
|
| 4. Reimbursement of Other Expenses | Reimbursement of Other Expenses |
|
| 5. Fringe Benefits |
|
Fringe benefits |
| 6. Lump Sum | Lump sum | Lump sum by way of commutation of pension, death gratuity, consolidated compensation for death or injury, retiring allowance, severance allowance, compensation for loss of office, superannuation |
| 7. Retirement Pension/ Annuity | Retirement Pension/ Annuity | Retirement pension, annuity or other reward |
| 8. Total Earnings | Total Earnings from Salary/Wages/Allowances/Bonus column to Retirement Pension/Annuity column (10 columns in all) | Total |
| 9. Exempt Emoluments | Exempt Emoluments | Deduct: Exempt income in accordance with Sub-Part A of Part II of the Second Schedule to the Act |
| 10. Total Exemptions |
|
Income Exemption Threshold claimed by employee in his/her Employee Declaration Form |
| 11. PAYE | PAYE Withheld | Tax withheld and remitted to the Mauritius Revenue Authority |
If there is any discrepancy in any of the year end items from the report, a list of pay groups with discrepancies are listed with the count of employees per pay group in the Summary of Discrepancies section. Also, all employees with discrepancies are listed in the List of Employees with Discrepancies section.
For more information on the TYE Reconciliation Exception Report, See Tax Year End Reconciliation Exception Report in the Fixed Format Reporting Guide.
Download the Return of Employees (ROE)
After generating the ROE successfully, select the required legal entities and click Download ROE to download the file to your local folder. Because the file is .csv formatted, it’s recommended to upload it (that is, without opening or updating it to preserve formatting) on the Mauritius Revenue Authority (MRA) platform before the deadline date, which is usually around mid-August every year.
Publish the Statement of Emoluments (SOE)
After generating the SOE successfully, select the required legal entities and click Publish SOE to publish the Statement of Emoluments to all employees. A background job is launched in the background and the status column is updated accordingly when it’s completed. Employees will be able to view their SOE under the Earnings > Earnings Statements screen in People.
Run the Statement of Emoluments Print Report (If Required)
You can generate and print the Statement of Emoluments Print Report if you need to submit a printed version of the SOE to employees. Run the report in Year End > MUS Year End by clicking Reports. When complete, the report is launched and delivered to Message Center in PDF format. The first page of the report contains the employee name, legal entity name, and on-site department name followed by the contents of the SOE on the second page. If the employee details aren’t required on the first page, you can run the Statement of Emoluments Report instead, which contains the SOE contents per employee only.
Note: The specific predefined format is provided by Dayforce for the paper mailer.