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1.1ÌýÌýÌýÌý Introduction: overview of the domestic payroll system

Under Income Tax Act 1995, s 93 consolidated up to November 2022 (referred to as Income Tax Act thereon), every employer must, at the time the emoluments are received by or made available to an employee, withhold income tax.

In addition, employers and employees must pay:

1. Ìý

   •ÌýÌýÌýÌý a social contribution known as the 'Contribution Sociale Généralisée' (CSG), see 2.2.1

2. Ìý

   •ÌýÌýÌýÌý contributions to the National Savings Fund (NSF), see 2.2.2

Employers are subject to an employer only charges for:

1. Ìý

   •ÌýÌýÌýÌý contributions to the Portable Retirement Gratuity Fund (PRGF), see 2.2.3

2. Ìý

   •ÌýÌýÌýÌý a training levy, see 1.4

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Tax year

The income tax year runs from 1 July to 30 June.

Administration

The Mauritius Revenue Authority is responsible for the administration and collection of taxes, the CSG (Contribution Sociale Généralisée) and the PRGF in Mauritius.

Key legislation

Individuals are taxed under the Income Tax Act PAYE system.

Social Security contributions are regulated