PAYE Filing in Mauritius: Complete Employer Guide
How Mauritian employers register for PAYE, compute monthly deductions, file the return by the 20th and avoid MRA penalties.
Pay As You Earn (PAYE) is the mechanism by which Mauritian employers withhold income tax from employee salaries and remit it to the MRA. Every employer with at least one employee earning above the exemption threshold must register, file monthly and issue Statements of Emoluments — miss a deadline and penalties compound quickly.
Registering as an employer
Registration is done through the MRA e-Services portal. You will need your Business Registration Number (BRN), employer contact details and the date of first hire. MRA issues an Employer Registration Number that appears on every future filing.
Computing monthly PAYE
PAYE is calculated using cumulative Emoluments and the Employee Declaration Form (EDF), which captures dependents and reliefs. The tax withheld on an employee’s July payslip reflects year-to-date exemption, not just the month.
Monthly return and payment
The PAYE return and payment are due by the 20th of the following month. Filing is fully electronic. Late filing carries a MUR 2,000 monthly penalty plus interest on unpaid tax.
Annual Statement of Emoluments
By 15 August each year, every employer must issue a Statement of Emoluments and Tax Deduction to each employee and lodge a Return of Employees with MRA. This underpins each employee’s personal return.
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