Official Notice on the Portable Retirement Gratuity Fund (PRGF) - Mauritius
This official communication, issued by the Mauritius Revenue Authority (MRA), provides essential information regarding the implementation and obligations related to the Portable Retirement Gratuity Fund (PRGF) as of the end of 2021. It is intended primarily for employers operating within Mauritius who are subject to the country’s statutory contributions towards employee retirement benefits.
Context and Scope of the Notice
The PRGF is a statutory fund established under the legal framework governing employment and social security in Mauritius. Its primary purpose is to facilitate the portability of retirement benefits for employees who change jobs within the country, ensuring that accrued gratuity rights are preserved and transferred across different employers. This notice officially announces the resumption of employer contributions to the PRGF starting January 2022, after a suspension period that lasted from January 2020 through December 2021.
The Mauritius Revenue Authority (MRA) oversees the collection and administration of contributions to the PRGF, integrating this process within the broader tax and social security compliance framework. Employers are therefore required to adhere to the specified deadlines and procedures for contribution submissions and payments, accessible through the MRA’s online platform.
Who is Affected by This Notice?
This notice specifically targets all employers registered with the MRA who employ staff subject to the Mauritian employment law. Employers must contribute to the PRGF for all eligible employees, including those who have changed jobs during the period of suspension. The obligation is applicable from January 2022 onwards, with contributions for the period prior to this deemed to be part of “Past Services” and subject to separate reporting procedures.
Key Points and Implementation Details
Resumption of Contributions
- Employers are now required to contribute to the PRGF starting from January 2022.
- The contribution for January 2022 must be submitted and paid by 28 February 2022.
- Online facilities for submission and payment will be available on the MRA website by the end of January 2022.
Handling Past Services
- The contribution suspension affected the period from January 2020 to December 2021.
- Contributions due for this period are considered part of “Past Services.”
- Employers can submit returns and make payments for past services via the MRA’s online portal once facilities are available.
Submission and Payment Procedures
Employers are advised to utilize the electronic services provided on the MRA website, which will streamline the process of submitting PRGF returns and making payments. The portal will be accessible from the end of January 2022, ensuring compliance with the statutory deadlines.
References and Further Information
For additional guidance or clarification, employers are encouraged to consult the official MRA website or contact the MRA Helpdesk during working hours at +230 207 6000. The MRA’s digital services are designed to facilitate efficient compliance with Mauritius’s tax and social security obligations, including the PRGF contributions.
This notice underscores the government’s commitment to safeguarding employees’ retirement rights and ensuring the smooth operation of the PRGF. Employers are urged to stay informed about upcoming updates and to adhere strictly to the prescribed procedures to avoid penalties or compliance issues.
Conclusion
The resumption of PRGF contributions from January 2022 marks an important step in Mauritius’s social security system, reinforcing the importance of retirement benefits portability. Employers should ensure timely submission and payment of their contributions, leveraging the MRA’s online platforms for a seamless process. For legal compliance and to support employees’ retirement planning, adherence to this notice is essential.
