Section 17AA: Monthly return

17AA. Monthly return (1) Every employer shall submit to the Director-General, electronically through such computer system as the Director-General may approve, at latest on the last date on which contributions are payable, a monthly return, in an approved form specifying the insured person’s – (a) NIC number or, in the case of a non-citizen of Mauritius, the identification number issued by the immigration officer; (b) full name, occupation pay period, remuneration, contribution rate, the contributions payable by the employer, the contributions payable by the insured person and the total contributions payable; (c) such other particulars as the Director-General may determine. (2) The monthly return specified in subsection (1) shall be submitted to the Director-General, together with the payment of contributions specified in section 17AC(2). (3) An employer who remunerates an insured person more than once in the course of a month shall, for the purpose of submitting a monthly return, aggregate the total remuneration so paid and the contributions payable. 362 Acts 2019 17AB.Annual return (1) Notwithstanding section 17AA(1), an employer who is an individual and who – (a) employs an insured person in his domestic service; or (b) is a member of the National Assembly and employs a constituency clerk or a driver, or both, and the constituency clerk or driver is, or both are, as the case may be, paid out of public funds, may elect, in respect of a financial year, to submit the return specified in section 17AA(1) on an annual basis. (2) An employer who elects, under subsection (1), to submit the return on an annual basis, shall submit to the Director-General, electronically through such computer system as the Director-General may approve– (a) an annual return in an approved form at latest on the last date on which contributions are payable, specifying the particulars specified in section 17AA(1) and relating to each month of the financial year; (b) a quarterly statement in an approved form, in respect of each quarter of the financial year, at latest one month after the end of the quarter. (3) The annual return specified in subsection (2) shall be submitted to the Director-General, together with the payment of contributions specified in section 17AC(4). (4) Where an employer who has submitted a monthly return under section 17AA(1) for any month of a financial year, he shall not be entitled to elect to submit an annual return under subsection (1) in respect of the same financial year. Acts 2019 363 (5) An employer who remunerates an insured person more than once in the course of a month shall, for the purpose ed in subsection (2) shall be submitted to the Director-General, together with the payment of contributions specified in section 17AC(4). (4) Where an employer who has submitted a monthly return under section 17AA(1) for any month of a financial year, he shall not be entitled to elect to submit an annual return under subsection (1) in respect of the same financial year. Acts 2019 363 (5) An employer who remunerates an insured person more than once in the course of a month shall, for the purpose of determining the total remuneration for each month, aggregate the remuneration so paid and the contributions payable.