Fair Share Contribution

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

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.

Illustration A: PAYE calculation checklist breakdown for the month of February 2026

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

Illustration C: Breakdown of the Fair Share Contribution table

Illustration D: Breakdown of the Tax paid in previous months

Illustration E: Breakdown of the Tax to be withheld in the month

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.

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