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  • Guide On Paye - Mauritius Revenue Authority

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Guide on Pay As You Earn Introduction 6 1. Main characteristics of the Cumulative PAYE system 7 2. Registration of Employers 8 2.1 Who is an employer? 8 2.2 How and when to register? 8 2.3 How to.

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Any retirement pension not exceeding the Income Exemption Threshold (IET) in respect of Category A payable to a citizen of Mauritius who is not resident in Mauritius. An employee whose emoluments do not exceed Rs 25, 000 per month is an exempt person and is not subject to tax deduction under the PAYE System.

In such case PAYE is required to be withheld at the rate of 15%. A person deriving pension, annuity or similar payments below the IET threshold may request his employer/payer to withhold PAYE from such payments by completing the authorisation to deduct PAYE form, available on MRA website.

Refund of income tax can only be made by the MRA on submission by the employee of his return of income at the end of the income year. In no circumstances can an employer refund part or whole of the amount of tax already withheld from the emoluments of an employee and remitted to the MRA.

The failure-to-pay penalty is one-half of one percent for each month, or part of a month, up to a maximum of 25%, of the amount of tax that remains unpaid from the due date of the return until the tax is paid in full.

Payroll Mauritius generates the Statement of Emoluments automatically in the system due to the fact that each payroll section is automatically pre-assigned to an emolument type. How to do this ? To do this, you must go to the 'Declaration' section then on the button [Statutory reports][v] choose the option Emoluments.

Penalty for late submission of annual return of income Every person who is required to submit a return and who fails to do so, shall be liable to pay a penalty of Rs 2,000 per month until the time the return is submitted, up to a maximum of Rs 20,000.

Failure to register as an employer with the MRA within the due date is an offence. The employer shall, on conviction be liable to a fine not exceeding Rs 5,000 and to imprisonment for a term not exceeding six months.

Personal income tax rates As of 1 July 2022, the rate of 10% is now applicable to annual net income not exceeding MUR 700,000. An individual deriving annual net income between MUR 700,000 and MUR 975,000 will now be taxed at 12.5%. Net income derived above MUR 975,000 will be taxed at 15%.

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© Copyright 1997-2025
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Form Packages
Adoption
Bankruptcy
Contractors
Divorce
Home Sales
Employment
Identity Theft
Incorporation
Landlord Tenant
Living Trust
Name Change
Personal Planning
Small Business
Wills & Estates
Packages A-Z
Form Categories
Affidavits
Bankruptcy
Bill of Sale
Corporate - LLC
Divorce
Employment
Identity Theft
Internet Technology
Landlord Tenant
Living Wills
Name Change
Power of Attorney
Real Estate
Small Estates
Wills
All Forms
Forms A-Z
Form Library
Customer Service
Terms of Service
DMCA Policy
About Us
Blog
Affiliates
Contact Us
Privacy Notice
Delete My Account
Site Map
Industries
Forms in Spanish
Localized Forms
State-specific Forms
Forms Kit
Legal Guides
Real Estate Handbook
All Guides
Prepared for You
Notarize
Incorporation services
Our Customers
For Consumers
For Small Business
For Attorneys
Our Sites
US Legal Forms
USLegal
FormsPass
pdfFiller
signNow
airSlate workflows
DocHub
Instapage
Social Media
Call us now toll free:
1-877-389-0141
As seen in:
  • USA Today logo picture
  • CBC News logo picture
  • LA Times logo picture
  • The Washington Post logo picture
  • AP logo picture
  • Forbes logo picture
© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232