Section 45A: Surcharge on late contributions or late returns

45A. Surcharge on late contributions or late returns (1) Without prejudice to any legal proceedings which may be instituted under section 45, where an employer fails, within the prescribed time, to pay to the Minister the whole or part of any contributions payable under section 17, [Issue 1] N21 – 28 Revised Laws of Mauritius he shall pay a surcharge at the rate of 5 per cent or such other rate as may be prescribed for every month or part of the month during which any contribution remained unpaid, unless the amount of unpaid contributions does not exceed 10 per cent of the total amount of contributions payable or 120 rupees, whichever is the lesser. (2) No surcharge payable under subsection (1) shall be recoverable by the employer from any employee. (3) The Minister may exempt from payment of the surcharge— (a) any person who under any enactment in force enjoys immunity from payment of penalties; (b) any religious or charitable institution; or (c) such other cases as may be prescribed. (4) For the purpose of determining whether a surcharge is leviable under this section— (a) where payment of a contribution is made by post, the contribution shall be deemed to have been made on the date of the postmark; (b) where payment of a contribution is not effected by reason of a misdirection by an authorised officer, the payment shall be made within 20 days of the date on which the misdirection is notified to the employer; (c) where liability for payment of contributions is being determined by the Minister under section 34A or by the Appeal Tribunal, the payment shall be made within 20 days of the date of the notification of the decision of the Minister or the Appeal Tribunal. (5) Where an employer other than a person who employs an employee in domestic service fails, within the prescribed time, to submit to the Minister such monthly return or annual return as may be prescribed, he shall be liable to pay to the Minister— (a) in the case of a monthly return, a surcharge of one per cent of the total contributions payable under section 17 or 200 rupees, whichever is the lesser, for every day until the return in respect of each insured person for that month is submitted, provided that the total amount of surcharge shall— (i) not exceed the total amount of contributions payable or 20,000 rupees, whichever is the lesser; and (ii) be not less than 500 rupees; or (b) in the case of an annual return, a surcharge of 5,000 rupees or 500 rupees for every day until the return for that year is submitted, whichever is the higher, provided that the total surcharge shall not exceed 50,000 rupees. [S. 45A amended by Act 10 of 1986; Act 25 of 2000; s. 20 of Act 20 of 2002 w.e.f. 1 July 2002.] N21 – 29 [Issue 6] National Pensions Act