Statement of Emoluments Mauritius: Employer Guide 2026

The Statement of Emoluments is governed primarily by the Income Tax Act 1995. Every employer is legally required to give each employee a statement of their total emoluments and the tax deducted (PAYE) during the preceding income year. This must be done no later than 15th August every year.

With the 2026 tax year emphasizing digital transparency, the MRA requires these statements to align perfectly with the monthly 'Joint Returns' submitted throughout the year. If you are using professional services like Anexa.mu, these documents are typically generated automatically at the end of the fiscal cycle to ensure that the figures reported to the employee match exactly what has been remitted to the MRA. In the eyes of the law, the employer is solely responsible for the accuracy of these figures, even if the payroll is outsourced.

A valid Statement of Emoluments in Mauritius for the year 2026 must be incredibly detailed to satisfy MRA audits. It should include:

• Employer Details: Company name, Business Registration Number (BRN), and Employer Tax Account Number (TAN).
• Employee Details: Full name, National Identity Card (NIC) number, and Tax Account Number (TAN).
• Period of Service: Usually 1st July to 30th June, or the specific duration of employment within that window.
• Gross Emoluments: This includes basic salary, bonuses, overtime, commissions, and all taxable fringe benefits (such as car allowances or housing).
• Statutory Deductions: Clear breakdowns of PAYE (Pay As You Earn) tax withheld, Contribution Sociale Généralisée (CSG), and National Savings Fund (NSF) contributions.
• Exempt Income: Any non-taxable allowances or specific exemptions applicable under current Finance Act provisions.

Accuracy is vital. If an employee discovers a discrepancy when filing their individual tax return in October, the employer may be forced to file an amended return and pay backdated penalties.

As of 2026, the MRA has streamlined the reporting of 'Benefits in Kind.' Employers must be wary of how they value non-cash benefits on the Statement of Emoluments. For instance, the value of a company car or free accommodation provided to an employee must be calculated according to the specific rates set out in the Income Tax Regulations.

Furthermore, if an employee has submitted an Employee Declaration Form (EDF) claiming reliefs or exemptions (such as for dependents or interest on a housing loan), the Statement of Emoluments must reflect the net tax withheld after these deductions. Using a specialized tool like Payroll.mu ensures that these monthly variations are tracked accurately, preventing a 'tax bill shock' for the employee at the end of the year.

The introduction of the Contribution Sociale Généralisée (CSG) significantly changed payroll reporting. In 2026, the Statement of Emoluments must clearly distinguish between the income tax (PAYE) and social security contributions (CSG/NSF).

While the CSG is not technically 'income tax,' it is a statutory deduction from the gross emolument. Employees require this breakdown not just for tax purposes, but also to verify their future pension entitlements and for loan applications at commercial banks in Mauritius. Employers must ensure that the totals on the 12 monthly CSG returns submitted via the MRA e-Filing platform equal the total shown on the annual Statement of Emoluments. Any variance could trigger an MRA query.

In the modern Mauritius business environment, manual Excel spreadsheets are a liability. The MRA's push for the 'Electronic Data Management' (EDM) system means that payroll data is more scrutinized than ever. Moving to an automated payroll solution like Payroll.mu or QuickFocus.biz provides several advantages:

1. Automation: Statements are generated in one click for the entire workforce.
2. Accuracy: Calculations for local taxes, CSG, and PRGF are updated automatically in line with the latest Mauritius Budget changes.
3. Distribution: Securely email password-protected statements to employees, meeting the 15th August deadline effortlessly.
4. Consistency: Ensure the Annual Return submitted to the MRA matches the Statement of Emoluments given to the worker.

For HR managers, this reduces the administrative burden and eliminates the risk of human error in calculating cumulative totals for overtime and fringe benefits.

What happens if an employee leaves your company in the middle of the tax year? Under the Workers' Rights Act and the Income Tax Act, you should ideally provide a Statement of Emoluments up to the date of termination.

This is critical because the employee will need this document to provide to their next employer (to ensure correct PAYE tiering) or to file their tax return if they remain unemployed for the rest of the year. At Solution.mu, we recommend providing the statement as part of the 'Leaver’s Pack,' alongside the Certificate of Service and the final pay slip (including end-of-year bonus pro-rata and leave encashment). Responsibility for the previous months' deductions remains with the former employer.