Section 100: Payment of tax by employer

100. Payment of tax by employer (1) An employer who has withheld tax under this Sub-part shall pay the tax so withheld within 20 days from the end of the month in which the tax was withheld, in such manner as may be prescribed. (1A) (a) Every person registered as an employer for the purpose of PAYE who, at any time, has in his employment 25 or more employees shall, unless otherwise authorised, submit his PAYE return and remit the tax withheld electronically through such computer system as the Director-General may approve under section 128A (1). [Issue 7] I5 – 54 Revised Laws of Mauritius (b) A person registered as an employer for the purpose of PAYE who, at any time, has in his employment fewer than 25 employees may submit his PAYE return and remit the tax withheld in accordance with paragraph (a). (1B) Every employer, irrespective of the number of employees in his employment, who submits his PAYE return and remits the tax withheld in the manner specified in subsection (1A), shall— (a) notwithstanding subsection (1), pay the tax so withheld on or before the end of the month immediately following the month in which the tax was withheld; and (b) continue to submit his PAYE return and remit the tax withheld electronically until such time as he ceases to be an employer. (1C) The due date for submission of the PAYE return and remittance of the tax withheld under subsection (1) in respect of the months of May and November shall, notwithstanding subsection (1), be 2 days, excluding Saturdays and public holidays, before the end of June and December, respectively. (2) An employer who has not withheld tax as required by this Sub-part shall be liable to pay to the Director-General the amount of tax which has not been so withheld, but the employer shall be entitled to recover that amount from the employee. [S. 100 amended by s. 9 (j) of Act 18 of 2003 w.e.f. 1 December 2003; amended by s. 27 of Act 33 of 2004 w.e.f. 1 July 2006; s. 10 (f) of Act 20 of 2009 w.e.f. 19 December 2009; s. 8 (w) of Act 37 of 2011 w.e.f. 1 January 2012; s. 24 (n) of Act 9 of 2015 w.e.f. 1 July 2015; s. 27 (k) of Act 18 of 2016 w.e.f. 7 September 2016.]