SEPTEMBER 2024 – MAURITIUS
CHANGES TO THE CONTRIBUTION SOCIALE GÉNÉRALISÉE REPORT
It is important that employers note the following:
Changes to the template of the Contribution Sociale Généralisée (CSG) monthly return
Following the publication of amendments to Remuneration Regulations in the Government Gazette No. 94 of 13 September 2024 for payment of a Wage Relativity Adjustment to workers, the Mauritius Revenue Authority (MRA) published a communique on 18 September 2024 to inform all employers that changes have been made to the template of the CSG monthly return required to be submitted to MRA.
Employers are required to declare the following items separately with respect to each employee when submitting the CSG monthly return as from July 2024 and onwards:
- The basic wage/salary (excluding any wage relativity adjustment);
- The wage relativity adjustment; and
- A total of the two above items.
Employers are required to use their Employer Registration Number (ERN) as their user ID and the password provided by the MRA. Two submission options are available: “SCREEN INPUT” or a CSV file, as per the MRA’s specifications outlined below. Employers choosing to enter employee details individually should select the “SCREEN INPUT” option after logging in.
CSG monthly return for the month of September 2024
Employers are expected to pay the wage relativity adjustment for the month of September 2024 together with the wage/salary for the month of September 2024. The deadline for submission of the return and payment of contributions is 31 October 2024.
CSG monthly return for the month of July and August 2024
Employers are expected to pay the wage relativity adjustment for the months of July and August 2024 no later than 31 December 2024.
Employers who have already submitted CSG monthly returns for the months of July and August 2024 are required to submit amended CSG monthly returns after the wage relativity adjustment for the months of July and August have been paid using the new CSG monthly return template. The National Savings Fund (NSF) and Training Levy contributions payable will be adjusted automatically on submission of the amended return.
Employers who have not yet submitted the CSG monthly return for the months of July and August 2024 are required to use the new CSG monthly return template to submit their returns. Thereafter, they may submit amended CSG monthly returns where the wage relativity adjustment will be paid at a later stage.
To view the new specifications and CSV templates effective from July 2024 onwards, follow the link and scroll halfway down the page.
