Every Mauritius employer operates against a fixed statutory calendar. MRA PAYE and CSG are due at month-end. PRGF and the HRDC levy are due monthly. The end-of-year bonus lands in December. The annual MRA employer return falls on 30 June. Missing any of these triggers penalty notices, interest charges and potential WRA 2019 liability. This calendar covers every filing deadline a Mauritius employer needs to track.
Quick facts: Mauritius employer filing calendar
- MRA PAYE withheld in month N must be remitted by the end of month N+1
- CSG employer and employee contributions follow the same month-end deadline as PAYE
- PRGF and HRDC levy are remitted monthly with no grace period
- The statutory end-of-year bonus must be paid by December each year
- The annual MRA employer return is due by 30 June for the income year ending 30 June
Monthly Filing Obligations
| Obligation | Deadline | Authority | Penalty for late filing |
|---|---|---|---|
| MRA PAYE remittance and employer return | End of following month | Mauritius Revenue Authority | Penalty + interest on outstanding tax |
| CSG (employee and employer contributions) | End of following month | MRA / Social Security | Penalty + interest |
| PRGF employer contribution | Monthly | PRGF administrator | Penalty under WRA 2019 |
| HRDC levy (1% of payroll) | Monthly | Human Resource Development Council | Levy outstanding + penalties |
Annual Filing Obligations
| Obligation | Deadline | Notes |
|---|---|---|
| Annual MRA employer return (PAYE reconciliation) | 30 June | Covers income year 1 July to 30 June; reconciles PAYE deducted vs chargeable income per employee |
| Statutory end-of-year bonus | December each year | Approximately one-twelfth of annual earnings; legal obligation under WRA 2019 |
Full Statutory Calendar – Month by Month
The Mauritius Revenue Authority (MRA) publishes the employer filing calendar annually. The pattern is consistent: PAYE and CSG follow a one-month lag (January payroll due by end of February), while PRGF and HRDC are due within the same month of the payroll run. December adds the end-of-year bonus obligation on top of the regular monthly cycle. June closes the income year with the annual employer return.
What Happens When Deadlines Are Missed
Late MRA PAYE remittance triggers a penalty of 5% of the tax due plus 1% per month interest until paid. Late CSG remittance follows a similar penalty structure under MRA administration. Late PRGF contributions carry penalties under the Workers’ Rights Act 2019. Failure to pay the end-of-year bonus by December is a direct breach of the WRA 2019 and may give rise to employee claims and regulatory action.
How Africa Deployments Ltd Manages the Mauritius Payroll Calendar
- Monthly MRA PAYE and CSG filed and remitted before month-end – no late filings since inception
- PRGF contributions calculated and remitted on the monthly payroll cycle
- HRDC levy remitted monthly as part of the standard payroll run
- End-of-year bonus calculated and paid by December as part of Africa Deployments Ltd’s annual payroll calendar
- Annual MRA employer return filed by 30 June – no reminders required from the client
Frequently Asked Questions
What is the exact PAYE filing deadline if month-end falls on a weekend?
If the last day of the month falls on a weekend or public holiday, the MRA accepts filing on the next business day. Africa Deployments Ltd tracks calendar exceptions and adjusts its payroll processing schedule accordingly.
Is the annual MRA employer return the same as the monthly PAYE return?
No. The monthly PAYE employer return is filed each month with the remittance. The annual employer return (due 30 June) is a year-end reconciliation that reports total chargeable income and total PAYE deducted per employee for the full income year. Both are required.
What is the income year in Mauritius?
The Mauritius income year runs from 1 July to 30 June. The annual MRA employer return covers this period and is due by 30 June of the following year. PAYE is remitted monthly throughout the year and reconciled in the annual return.
About Africa Deployments Ltd
Registered Company Name: Africa Deployments Ltd
Address: The Strand, Beau Plan Business Park, Mauritius
BRN: C19167158 | VAT: 27738392
Website: mauritiusdeployments.com
The Mauritius payroll calendar is fixed and unforgiving. Africa Deployments Ltd manages every deadline – monthly PAYE, CSG, PRGF, HRDC, December bonus and the 30 June annual return – so employers never face a late-filing penalty in Mauritius.
Reviewed by: Africa Deployments Compliance Team