NOVEMBER 2020 – MAURITIUS
MRA NOTICE TO EMPLOYERS AND SELF-EMPLOYED INDIVIDUALS
It is important that employers note the following:
Mauritius CSG, NSF and Training Levy
The Mauritius Revenue Authority (MRA) has published a notice to inform employers that, following the introduction of the Contribution Sociale Généralisée (CSG), the deadline for the submission of the monthly contribution return and payment of contributions for the month of September 2020 is Monday, 30 November 2020.
The monthly contribution return includes contributions in respect of the following:
- Contribution Sociale Généralisée (CSG);
- National Savings Funds (NSF); and
- Training Levy.
The deadline for the submission of the monthly contribution return for any subsequent month is the end of the following month.
The facility for the submission of the monthly contribution return and payment of the contributions is available on MRA’s website, www.mra.mu and through the Mauritius Network Services (MNS).
Employers are informed that the facility to file the joint PAYE/Contribution Return for the month of September 2020 and onwards will continue to be available on MRA’s website.
No penalty and interest will be applicable for late payment of PAYE for the month of September 2020 where the return is submitted and payment is made on or before Monday, 30 November 2020.
Contact our legislation team at info@crs.co.za if you require any additional information.
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