Posts

 

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. 

© 2020 CRS Technologies (Pty)Ltd. All Rights Reserved.

 

 

SEPTEMBER 2020 – MAURITIUS

CONTRIBUTION SOCIALE GÉNÉRALISÉE
It is important that employers note the following:

The Contribution Sociale Généralisée (CSG) Regulations 2020
Regulations made by the Minister under section 30F of the National Pensions Act were recently published in Government Notice No. 214 of 2020.

As from 1 September 2020, the National Pension Fund is being abolished and replaced by a new system, the Contribution Sociale Généralisée (CSG), a progressive contribution system.

Under the CSG, employers are required to deduct, where applicable, the employee’s contribution from his/her wage or salary and pay that contribution, together with the employer’s contribution, to the Mauritius Revenue Authority (MRA). The rate of contribution applicable to the private sector is shown below.

Basic wage or salary means:

·        Where the terms and conditions of employment of the employee are governed by Remuneration Regulations or Wages Regulations, an arbitral award or an agreement, the basic wage or salary prescribed, or where the employer pays a higher wage or salary, the higher wage or salary paid, excluding any allowance by any name and whether paid in cash or in kind.

·        In any other case, all the emoluments received by the employee, excluding any bonus or overtime.

The monthly return and payment of CSG with respect to a month is required to be made electronically on or before the end of the following month.

An exception was made by the MRA for the month of September 2020.  The last date for submission of the return and payment of CSG to the MRA is 30 November 2020.

Facilities for the electronic submission of CSG return are available on the MRA website. Employers must use the same employer registration number (ERN) and password applicable for the submission of NPF return.

Contact our legislation team at info@crs.co.za if you require any additional information.
© 2020 C
RS Technologies (Pty)Ltd. All Rights Reserved.

Inspired, engaged and rewarded employees
CONTACT INFORMATION
Tel: +27 11 2594700
Email: info@crs.co.za

Centric House, Mellis Court, Mellis Road
Rivonia 2191