Free calculators

The free calculators are at /calculators/, in English, French (/fr/calculators/) and Kreol Morisien (/mfe/calculators/). Each one runs in your browser. No input you type is sent to a server.

Each result page has four parts: the headline (what to deduct or pay), a table with every line, a short explanation in plain words, and the law tags. Hover or tap a law tag to read the section of the Act it comes from, with a link to the same text on the Laws of Mauritius portal.

PAYE this month

Mauritian PAYE is a cumulative system, the way the MRA PAYE guide sets it out. Each pay period, the employer takes the gross emoluments paid since 1 July, deducts the reliefs earned so far (the EDF total spread over 13 pay periods: 12 months plus the end-of-year bonus), computes tax on the rest with the bands for the periods gone by, then subtracts tax already deducted this income year. Enter the gross emoluments to date, the EDF total, the month, whether a bonus has been paid, and the PAYE already deducted.

CSG, NSF and training levy

Enter the employee’s monthly basic wage or salary. Do not enter gross pay. CSG, NSF and the HRDC training levy all apply to basic wage or salary only. Tick the household worker box for a maid, gardener or driver employed by a home: the NSF floor is lower and no levy is due.

PRGF

Enter monthly basic wage and monthly remuneration (basic wage plus overtime and any productivity or attendance bonus). PRGF applies to the wider remuneration figure, but the cap that switches it off applies to basic wage alone.

TDS on a payment

Pick a payment category, an amount, and a payment date. The calculator shows the rate, the threshold below which TDS does not apply, the tax to deduct and the amount left to pay the supplier.

Audit exemption

A company can skip appointing an auditor only if it is a Companies Act “small private company”. This depends on three conditions together — turnover, whether it holds a Global Business Licence, and whether it is listed in the Financial Reporting Act’s First Schedule — not on turnover alone. Answer all the questions to get the correct result.

What the calculators accept

Type digits, with or without thousands separators (25,000 or 25 000). Use a point for cents (12.50). A comma followed by one or two digits is read as a decimal comma (12,5). Letters, negative numbers and numbers above Rs 1,000,000,000,000 are refused with a message next to the field.