8.1ÌýÌýÌýÌý Employer failures
Details of main penalties and consequences for non-compliance are given below.
| Employer failure | Consequence |
| Any registered employer who is required to submit their PAYE return under Income Tax Act, s 100(1A) and make payment of tax withheld on behalf of their employees electronically, but fails to join the electronic system, and after receiving written notice from the Director-General | Under Income Tax Act, s 101A, they shall be liable to pay to the Director-General on their failure within a period of seven days from the date of the notice to justify the failure to join the system, a penalty of MUR 5,000, for every month or part of the month from the month specified in the notice, up to the month immediately preceding the month in which they submit their return, and to make any payment of tax withheld electronically, provided that the total penalty payable shall not exceed MUR 50,000 |
| Where an employer does not submit the Return of Employees under Income Tax Act, s 93(4) within the prescribed time | Any employer who fails to |
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Web page updated on 17 Mar 2025 15:37