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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /Mauritius /1. Payroll basics / Statement of Emoluments and Tax Deduction (SOE)
Commentary

Statement of Emoluments and Tax Deduction (SOE)


Mauritius

All employers are required to provide, by 15 August following the fiscal year in which PAYE was withheld, a SOE to all their employees. The template of the SOE is provided by the MRA.

The return specifies in respect of every employee:

  1. Ìý

    •ÌýÌýÌýÌý their full name

  2. Ìý

    •ÌýÌýÌýÌý their National Identity Number

  3. Ìý

    •ÌýÌýÌýÌý their Tax Account Number

  4. Ìý

    •ÌýÌýÌýÌý the particulars of the emoluments and exempt income

  5. Ìý

    •ÌýÌýÌýÌý the exemptions and reliefs claimed in their Employee Deduction Form (EDF)

  6. Ìý

    •ÌýÌýÌýÌý the total amount of tax withheld and remitted to the MRA

The statement reconciles on a monthly

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