• Mauritius: Tax changes for the year 2023/2024

    The Mauritius Revenue Authority (MRA) is introducing a tax reform of the income tax system as from 1 July 2023 . See MRA circular for more details: MRA Circular - PayrollTaxes - 19 June 2023.pdf According to the attached MRA circular, the PAYE…
  • Mauritius: Change in National Savings Fund (NSF) contributions effective 1 July 2023

    The following rates for the National Savings Fund (NSF) contributions have been published by the Mauritius Revenue Authority, effective 1 July 2023. Source: MRA website Please review your Methods of Calculation for the correct contribution rates…
  • Mauritius: Tax changes 2022/2023 tax year - Relief and Deductions for Petrol/Travelling Allowances

    The Mauritius tax changes for 2022/2023 was communicated August 2022. Click here to view the original post. In addition to the communication, there was also a change in the exemption for the petrol travelling allowance. The maximum exemption for petrol…
  • Mauritius: Tax changes 2022/2023 tax year

    The Finance (Miscellaneous Provisions) Act 2022 has been enacted and is effective from 1 July 2022. MRA Circular - PayrollTaxes - Aug 2023.pdf The following key changes that affect payroll taxes, was published by the Mauritius Revenue Authority Circular…
  • Mauritius: National Savings Fund (NSF) - new basic wage ceiling effective July 2022

    The ceiling of basic wage or salary on which NSF is applicable has been revised with effect from 1 July 2022 as follows: Pay Period Minimum Wage Household employees Minimum wage All other employees Maximum Wage All employees…
  • Updated Africa Tax Country Reports for Mauritius and Tanzania (2022/08/03)

    We have deployed a patch file on 3 August 2022 with an update on reports for Mauritius and Tanzania. The following message currently displays on your subscription page: Country Report Details Mauritius Mauritius Monthly PAYE…
  • Mauritius: Change to Monthly PAYE and Contribution return

    The Mauritius Revenue Authority (MRA) is required to pay a monthly Contribution Sociale Généralisée (CSG) income Allowance of Rs1 000. The allowance is payable to employees whose taxable emoluments for the month, excluding the statutory end-of year…
  • Mauritius - Tax proposals for the 2022/2023 tax year

    The Mauritius National Budget was presented by the Minister of Finance and Economic Development on 7 June 2022. Click here to view the budget speech. Take note: These proposed changes are subject to approval. The amended Income Tax Act is not yet…
  • Mauritius: CSG contribution on end of year bonus

    Under The Social Contribution and Social Benefits Act 2021 , social contributions (CSG) shall apply on the prescribed end-of-year bonus. The CSG payable on the end-of-year bonus shall be computed separately from the contributions payable on the monthly…
  • Mauritius: Tax changes 2021/2022 tax year

    The Finance Act 2021 has been enacted. Below are the key changes that affect payroll taxes: 1. IET The Income Exemption Threshold remains the same. 2. Relief for Medical Insurance premium or contribution Medical insurance premiums of up to Rs20…
  • Mauritius: NSF and Training Levy changes - July 2021

    The following payroll tax changes were released by the Mauritius Revenue Authority: Effective 01 July 2021 1. National Savings Fund(NSF) The NSF ceiling for the basic salary has been revised as follows: 2. HRDC Training Levy The training…
  • Sage Business Cloud Payroll Professional Support Newsflash May 2021

    Click here to download the May 2021 Support Newsflash
  • Mauritius: Exclusion of non-residents from CSG

    Section 3(b)(ii) of the Contribution Sociale Généralisée (Amendment) Regulations 2021, No. 46 of 10 April 2021, excludes non-citizen employees who are not resident under section 73(1)(a) of the Income Tax Act. An individual is tax resident in Mauritius…
  • Mauritius: Monthly PAYE and Contribution Return to include the CSG Contribution

    The Contribution Sociale Généralisée (CSG) has replaced the NPF from September 2020. The Mauritius Monthly PAYE and Contribution Return have been updated to include CSG contribution. To view the new specification file, please click here . We are…
  • Mauritius: PAYE Return to include the Solidarity Levy

    The Mauritius PAYE return has been updated to include a column for the Solidarity Levy (SL). Please click here to view the file layout. Please refer to “ What’s new ” on your subscription Landing page for more details.
  • Mauritius: CSG Contribution - New statutory contribution

    New regulations for the Contribution Sociale Generalisée(CSG) have been made available. The CSG regulations were introduced by section 42(f) of the Finance (Miscellaneous Provisions) Act 2020 through a new Part in the National Pensions Act. The CSG Regulations…
  • Software update: Release 5.5a released on 4 September 2020

    When you launch your system the first time as from 4 September 2020, you will be prompted to update all your payroll companies to Release 5.5a. Take note of the important notice on the subscription landing page: You will have the option to Update…
  • Mauritius: Changes to the payroll taxes 2020/2021

    The following payroll tax changes were released by the Mauritius Revenue Authority: 1. Income Exemption Threshold All categories of Income Exemption Threshold have increased as follows: 2. Exempt Person An exempt person means an employee whose…
  • Mauritius - Proposed tax changes for 2020/2021

    Please click here for the latest Budget Speech for 2020/2021. Below are the proposed changes which have not been promulgated yet. Income Exemption Threshold The tax rate remains unchanged. However, the Income Exemption Threshold (IET) for all…
  • Mauritius: Monthly Portable Retirement Gratuity Fund (PRGF)

    The Portable Retirement Gratuity Fund (PRGF) is a fund which is established under the Mauritius Workers’ Rights Act 2019 for the purpose of providing for the payment of a gratuity on the death or retirement of an employee, while recognizing the employee…