Differences

spay:hrmsprocguide:hrmsprgf_prerequisites [2022/08/24 22:38] mclement		spay:hrmsprocguide:hrmsprgf_prerequisites [2026/05/20 01:46] (current) mclement
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	===== MRA PRGF Contribution Rates  =====		===== MRA PRGF Contribution Rates  =====
-	Employers are required to pay PRGF contributions at the rate of 4.5 % of the monthly remuneration of each worker. However, Small and Medium Enterprises (SME) will pay PRGF at a lower rate for the first three years, the difference being met by Government from a seed capital earmarked for that purpose. The PRGF rate, applicable on monthly remuneration, is based on the annual turnover of the SME. Visit the website of the MRA for more information.	+	Employers are required to pay PRGF contributions at the rate of 4.5 % of the monthly remuneration of each worker. The PRGF rate, applicable on monthly remuneration, is based on the annual turnover of the SME. Visit the website of the MRA for more information.
	====== Prerequisites for PRGF Returns on Sicorax HRMS Payroll ======		====== Prerequisites for PRGF Returns on Sicorax HRMS Payroll ======
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	The following must be updated before performing payroll calculation:		The following must be updated before performing payroll calculation:
-	*  Company PRGF Rate (Small and Medium Enterprises (SME) ONLY)
	*  Employees PRGF Contribution flag and Pension scheme flag		*  Employees PRGF Contribution flag and Pension scheme flag
	*  Payments & Deductions PRGF mapping		*  Payments & Deductions PRGF mapping
-	===== Update Company PRGF Rate (Small and Medium Enterprises (SME) ONLY) =====
-	For Small and Medium Enterprises (SME), you are required to contact MRA to obtain the PRGF rate. The rate must be manually inserted as per the below instructions.
-
-	**Note:** __As per MRA requirement, after a specific number of years this special rate is not applicable. Therefore, you must manually set the company PRGF Rate to zero therefore, the normal PRGF Contribution Rate of 4.5% will automatically apply.__
-
-	{{:spay:hrmsprocguide:hrmscompanysme.png|}}
-
-	*  Step 1: Go to Payroll/Settings/Parameters
-
-	*  Step 2: Click Company Tab
-
-	*  Step 3: Insert PRGF Contribution Rate % as per MRA requirement
-
-	*  Step 3: Click Save
	===== Automatic Employee PRGF Contribution Flag (for new recruits) =====		===== Automatic Employee PRGF Contribution Flag (for new recruits) =====
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	* **PRGF Flag** with values YES or NO - where YES indicates that the employer contributes to the PRGF for the employee.		* **PRGF Flag** with values YES or NO - where YES indicates that the employer contributes to the PRGF for the employee.
-
-	**However, the PRGF contribution is applicable to all workers of the private sector, excluding:**
-
-	*  A worker who has not attained the age of 16;
-	*  A worker who draws a monthly basic wage or salary of more than Rs. 200,000;
-	*  A worker for whom the employer is contributing to a private pension scheme approved by the Financial Services Commission (FSC); ** However, as per the requirements of the MRA, when switching from PRGF to private pension scheme, for the first month, the employer is required to submit the PRGF monthly return for employees with remuneration zero and PRGF amount zero and select 'yes' for private pension scheme for that employee. Note that the payroll system caters for such case**
-	*  A worker whose retirement benefits are payable under the Statutory Bodies Pension Funds Act or the Sugar Industry Pension Fund Act;
-	*  A person under a contract of apprenticeship regulated under the Mauritius Institute of Training and Development Act;
-	*  A person taking part in a training scheme set up by the Government or under a joint public-private initiative with a view to facilitating the placement of jobseekers in gainful employment;
-	*  A non-Mauritian citizen worker or a migrant worker.
-
-	*  PRGF Contributions are payable as from the month in which a worker takes up employment whether on a part-time, full time or casual basis and whether on probation or not. PRGF contributions are also payable for a person performing atypical work as well.
-
	*  After the Excel file is updated, Save and close the file		*  After the Excel file is updated, Save and close the file
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	*  Step 3: Click Next (to update PRGF flag and employees Pension scheme flag for the next employee)		*  Step 3: Click Next (to update PRGF flag and employees Pension scheme flag for the next employee)
		+
		+	===================== Criteria for No PRGF Contribution =====================
		+
		+	As per the MRA PRGF guide of March 2022, No PRGF contribution is applicable to the following:
		+
		+	*  ** (a) A worker who has not attained the age of 16; **
		+	*  Based on the employee's date of birth, the payroll system automatically caters for no PRGF contribution hence, employee will automatically not appear on the Monthly PRGF Return
		+
		+	*  ** (b) A public officer or a local government officer; **
		+	*  On the masterfile, the payroll user must deactivate employee's PRGF flag hence, no PRGF contribution will be calculated and employee will not appear on the Monthly PRGF Return
		+	*  ** (c) A worker who draws a monthly basic wage or salary of more than Rs. 200,000; **
		+	*  Based on the employee's monthly basic wage or salary, the payroll system automatically caters for no PRGF contribution hence, employee will automatically not appear on the Monthly PRGF Return
		+
		+	*  **  (d) A worker for whom the employer is contributing to a private pension scheme approved by the Financial Services Commission (FSC); **
		+	*  On the masterfile, the payroll user must deactivate employee's PRGF flag and activate employee's Pension Scheme flag hence, no PRGF contribution will be calculated. However, only for the first month, the employee will automatically appear on the Monthly PRGF Return with  remuneration zero and PRGF amount zero and value 'Y' (yes) for private pension scheme
		+
		+	*  ** (e) A worker whose retirement benefits are payable under the Statutory Bodies Pension Funds Act or the Sugar Industry Pension Fund Act; **
		+	*  On the masterfile, the payroll user must deactivate employee's PRGF flag hence, no PRGF contribution will be calculated and employee will not appear on the Monthly PRGF Return
		+
		+	*  **  (f) A person under a contract of apprenticeship regulated under the Mauritius Institute of Training and Development Act; **
		+	*  On the masterfile, the payroll user must deactivate employee's PRGF flag hence, no PRGF contribution will be calculated and employee will not appear on the Monthly PRGF Return
		+
		+	*  ** (g) A person taking part in a training scheme set up by the Government or under a joint public-private initiative with a view to facilitating the placement of jobseekers in gainful employment; **
		+	*  On the masterfile, the payroll user must deactivate employee's PRGF flag hence, no PRGF contribution will be calculated and employee will not appear on the Monthly PRGF Return
		+
		+	*  ** (h) A non-Mauritian citizen worker or a migrant worker;  **
		+	*  On the masterfile, the payroll user must deactivate employee's PRGF flag and deactivate Citizen Flag on Employee's EDF hence, no PRGF contribution will be calculated and employee will not appear on the Monthly PRGF Return
		+
		+	*  ** Note: PRGF Contributions are payable as from the month in which a worker takes up employment whether on a part-time, full time or casual basis and whether on probation or not. PRGF contributions are also payable for a person performing atypical work as well; **
		+	* On the masterfile, the payroll user must activate employee's PRGF flag hence, PRGF contribution will be calculated and employee will appear on the Monthly PRGF Return