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O have the exemptions and reliefs taken into consideration for the purpose of PAYE. The Employee should fill in and submit this form to his Employer. If an Employee has more than one Employer at any one time, the form should be submitted to only ONE of his Employers. Where during the income year ending 31 December 2014, an employee becomes entitled to new exemptions and reliefs under Section 3, he may submit to his employer a fresh EDF claiming therein the new exemptions and reliefs.

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Where an employee leaves his employment and takes up another employment, he shall furnish electronically an Employee Declaration Form to his new employer. Where an employee has more than one employer at any one time, he shall furnish electronically an Employee Declaration Form to only one of his employers.

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.

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%.

An individual whose leviable income exceeds Rs 3 million is liable to a solidarity levy which is calculated at the rate of 25% of the leviable income in excess of Rs 3 million.

PAYE stands for Pay As You Earn. It is a system whereby employers are required to deduct tax from the emoluments of their employees and to pay over the tax withheld to the Mauritius Revenue Authority (MRA) every month.

The declaration exercise is already on. Facilities to submit the Employee Declaration Form (EDF) by Employees, both in the private and. public sectors, are already available on the website of the Mauritius Revenue Authority (MRA): .mra.mu.

Cumulative PAYE System Calculate the taxable emoluments from the month of July of the current income year up to the current month. Calculate 1/13 of the total Exemptions and Reliefs claimed by the employee in his EDF to determine the monthly Exemptions and Reliefs to which the employee is entitled.

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© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232
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
All Forms
Search all Forms
Industries
Forms in Spanish
Localized Forms
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