- Who is an employer?
- When and how to register as an employer?
- How to obtain a PAYE Employer Registration Form (ERF)?
- Reconciliation Statement of PAYE deducted
"Employer" is defined in the Act. It means a person responsible for the payment of emoluments, and includes an agent of that person, but does not include an individual employing only household employees. Person includes companies, trusts, trustees of unit trust schemes, sociétés, successions, local authorities, statutory corporations (including para-statal bodies), co-operative societies, individuals, clubs, associations, organisations and any other body of persons, whether corporate or unincorporate. Any person who acts as an agent of an employer and is responsible for the payment of emoluments to an employee or to a former employee on behalf of that employer is also required to register as an employer e.g. an insurance company that pays pension on behalf of an employer under a superannuation fund. See definition of ‘emoluments’ at paragraph 3. An employer employing only exempt employees will also have to register as an employer. An exempt employee is an employee whose monthly emoluments do not exceed Rs. 20, 800.
Every person who becomes an employer should, within 14 days of his becoming an employer, register with the Director General as an employer by submitting a PAYEGuide on Pay As You Earn Employer Registration Form (ERF) duly filled in by him. On receipt of the registration form, the Director-General will inform the employer that he has been duly registered as an employer under the Act and will at the same time provide him with :
- his PAYE Employer Registration Number (ERN);
- PAYE Employee Declaration Forms (EDF) to be duly completed and submitted to him by his employees;
- PAYE Remittance Vouchers to be filled in and to be forwarded with his remittance every month.
Forms can be obtained at the MRA, Ehram Court, Sir Virgil Naz Street, Port Louis. Employers in Rodrigues may obtain the forms from the Officer-in-Charge of the MRA Office, Rodrigues. The ERF may also be downloaded from the website of the MRA, http://www.mra.mu
Every employer who is required to withhold tax should, not later than 15 February every year, submit to the Director-General, in respect of the preceding income year, a statement reconciling on a monthly basis the total tax withheld in accordance with his payroll during that year with :
- the amount of tax; and
- penalty and interest for late payment of tax remitted to the Director-General on account of tax withheld during that year. An employer who remits tax electronically is not required to submit a Reconciliation Statement to the Director-General.