========================Fair Share Contribution==========================

  * Below is an extract of the MRA Circular letter to All Employers dated 6 October 2025 concerning the Fair Share Contribution

{{:spay:hrmsprocguide:mra_fair_share_contribution.png|}}

  *Below is the PAYE Calculation Checklist for the month of February 2026, including the Fair Share Contribution. To better understand the figures, please refer to **Illustration A** below, which helps verify the breakdown of the PAYE Calculation Checklist.

{{:spay:hrmsprocguide:paye_calc_checklist_fair_share_contribution_original.png|}}

  * **Illustration A**: PAYE calculation checklist breakdown for the month of February 2026
{{:spay:hrmsprocguide:paye_calc_checklist_fair_share_contribution_only.png|}}


  * Check the **Pay Period**: In this example, the PAYE Calculation Checklist is for the month of **February 2026**
  * Check the section **“Your PAYE Particulars”** : In this example, the employee **has submitted an EDF** and **is a Citizen of Mauritius**
  * Step 1: Check the **Emoluments for the month**, for example: Salary
  * Step 2: Check the **Total emoluments paid in previous months** , which in this example, it refers to the emoluments from July 2025 to January 2026, since the PAYE Calculation Checklist is for the month of February 2026.
  * Step 3: Ensure that the employee’s **Reliefs and Exemptions** are correctly applied according to his EDF.
  * **(110000 * 9 / 13) + 0 + (0 * 1)** is illustrated via 3(a–e) and correspond to the following:
  * 3a → **110,000** shows an EDF was submitted in July 2025 with a total exemption of Rs 110,000
  * 3b → **9** refers to the month of February 2026, which is the 9th month of the fiscal year.
  * 3c → **13** represents the fiscal year runs from July 2025 to June 2026 and has 13 months, including the end-of-year bonus.
  * 3d → **0** indicates that there is no EDF adjustment for previous months.
  * 3e → **0 * 1** indicates that no EDF adjustment is spread over the remaining months of the fiscal year.
  * Step 4: Ensure that the **Chargeable Income** correctly corresponds to the difference between the Total emoluments (including Taxable benefits) and the less Reliefs and Exemptions.
  * Step 5: Check the **Tax Charged (PAYE)** from the Tax on Progressive Scale table. The table is illustrated via **Illustration B** below
  * Step 6: Check the **Tax Charged (Fair Share Contribution)** from the Fair Share Contribution table. The table is illustrated via **Illustration C** below
  * Step 7: Check the **Tax paid in previous months**, in this example, it refers to the tax from July 2025 to January 2026, since the PAYE Calculation Checklist is for February 2026.  The figures are illustrated via **Illustration D** below
  * Step 8: ** “Tax to be withheld in the month” **. The figures are illustrated via **Illustration E** below

  * **Illustration B**: Breakdown of the Tax on progressive scale table
{{:spay:hrmsprocguide:tax_on_progressive_scale_only_step_5_detailed.png|}}

  * **Illustration C**: Breakdown of the Fair Share Contribution table
{{:spay:hrmsprocguide:fair_share_contribution_only_step_6_detailed.png|}}

  * **Illustration D**: Breakdown of the Tax paid in previous months
{{:spay:hrmsprocguide:in_previous_month_only_step_7_detailed7.png|}}

  * **Illustration E**: Breakdown of the Tax to be withheld in the month
{{:spay:hrmsprocguide:tax_withheld_in_the_month_only_step_8_detailed2.png|}}

{{:spay:hrmsprocguide:february_2026_steps_5_to_8.png|}}

  * <fc #ff00ff>**For a clearer understanding of the figures in Steps 7 and 8, please refer to the PAYE Calculation Checklist for March 2026 below, once the February 2026 payroll has been finalised.**</fc>

  *Below is the PAYE Calculation Checklist for the month of March 2026, including the Fair Share Contribution.

{{:spay:hrmsprocguide:paye_calculation_checklist_march_2026.png|}}

{{:spay:hrmsprocguide:march_2026_steps_7_and_8.png|}}