In addition to the payment of compensation to the employee, the Employer in Mauritius is liable for several types of obligations.
Social Obligations (Monthly)
- In order to provide a pension for employees paid by the Government of Mauritius, the National Pension Scheme (NPS) was set up in Mauritius in 1976. It obliges the Mauritian employer to contribute both to the employer's share but also by retaining for the part employed, at amounts varying in total from 9% to 13.5% (at 1/1/2018).
- The Levy Training, paid by the employer
- The National Savings Found (NSF); also at the employer's expense. More information and details are available here
Tax Obligations (Monthly)
The Pay As You Earn (PAYE) system is a withholding tax deducted in Mauritius every month by the Employer and paid to the Mauritius Revenue Authority (MRA).
Tax Obligations (Annually)
The Employer in Mauritius, must at the end of the year, give each of its employees a "Certificate of Emoluments". This certificate attests to all PAYE tax deductions made at source by the employer. It is mandatory since it then allows the employee to make his income tax return to the Mauritius Revenue Authority (MRA) and to pay (or get the refund in case of overpayment) of his income tax.
Payroll Mauritius automatically delivers this "Certificate of emolument" to each of your employees in order to save you time!
More information and details are available here
Note that the employer is required to keep track of all these monthly contributions and retained. Therefore, the use of appropriate software is a guarantee of better continuity of preservation and retrieval of information.