MRA returns and deadlines for employers in Mauritius
Which payroll returns a Mauritian employer files with the MRA each month and each year (PAYE, CSG, NSF, Levy, PRGF, annual return), and when they fall due.
Last reviewed 5 November 2026 · 5 minute read · By the TimePay team
An employer in Mauritius has a regular rhythm of payroll filings. Missing one can mean penalties, so it helps to see them all in one place. The dates below are the ones built into TimePay’s filing calendar; always confirm the current year’s dates on the MRA website.
Every month
| Return | What it declares | Due |
|---|---|---|
| PAYE, CSG, NSF and Training Levy return | Tax and contributions deducted from, and paid for, the month’s payslips | By the end of the following month |
| PRGF return | The employer’s PRGF contribution for the month | By the end of the following month |
For example, the return for March payroll is due by 30 April. The month is the month the pay belongs to, not the month it is filed.
Every year
| Return | What it is | Due |
|---|---|---|
| Annual Return of Employees (PAYE) | A summary of each employee’s pay and tax for the income year (1 July to 30 June) | 17 August |
| Statements of Emoluments | A statement given to each employee showing what they earned and the tax deducted, for their own tax return | 15 August |
A simple routine
- Approve the month’s payroll run.
- Generate the monthly return and PRGF file from that run.
- Pay the amounts due and file before the end of the following month.
- In July, prepare the annual return and the employees’ statements from the year’s approved runs.
Let TimePay do this for you
A filing calendar that warns you before each deadline, and MRA files created with one click.
This guide is general information for employers. It is not legal or tax advice, and the law and rates change. Confirm important decisions with the Mauritius Revenue Authority (MRA), the Ministry of Labour or your accountant.