The Payroll in Mauritius aims to organize the remuneration of employees in accordance with the law of Mauritius and obligations of the Ministry of Labor, the Office of Labor, the Ministry of Social Security (Ministry of Social Security). ) as well as compulsory contributions (NPS, NPF, TRAINING LEVY ...) and withholding tax (income tax by PAYE withholding tax system in Mauritius and payable to the MRA Mauritius Revenue Authority).
Payroll management contributes to the administration of employees. The employment contract materializes the relationship between the Company and the employee. This materialization is repeated periodically by the Employer providing the employee with another contractual document: the pay statement.
The payroll is a mandatory specific document whose formalism must meet specific rules in Mauritius (no specific conditions as to form, as long as the required information is present). It formalizes the salary which is the financial compensation that the employee receives in return for his work performance that he performs on behalf of the employer.
It must present the formal identification of the Employer Registration Number (BRN) in Mauritius, NPF Number, Tax Account Number (TAN), address) as well as that of the employee (Full Name, Address in Mauritius, TAN) and, of course, how is the remuneration paid to the employee calculated.