PAYE for Mauritian Employers: A Practical Guide
Withholding, filing, and end-of-year statements — the payroll compliance you can't skip.
The employer's role
Employers deduct PAYE monthly from employee salaries based on the Employee Declaration Form (EDF) and remit to the MRA by the 20th of the following month.
EDF and dependents
Each employee submits an EDF declaring dependents and deductions. If the EDF is missing, PAYE is calculated without exemptions — always chase employees for their EDF in July.
End-of-year statement
By 15 August each year, employers issue a Statement of Emoluments to each employee and file the annual return of employees with the MRA.
Common mistakes
Forgetting to include benefits-in-kind (company car, housing, school fees) in emoluments is the number one PAYE audit trigger. Value them correctly.
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