Declaring your household employee to the MRA

Step by step

1. 1
   Register as a household employer. Register with the MRA as a household employer to obtain your Employer Registration Number (ERN).
2. 2
   Pay the salary and hand over the payslip. Pay the salary by the last working day of the month, with a payslip showing all the required items.
3. 3
   Prepare the summary for each employee. For each employee: NIC, name, basic salary, CSG and NSF (employee and employer shares) and PRGF.
4. 4
   Declare and pay through the MRA e-Services. Using your ERN, file the month's return and pay the total by the end of the following month at the latest.
5. 5
   Keep your records. Keep the payslips, the signed register and the MRA acknowledgements.

Registering and getting your ERN

As soon as you employ someone in your home, you become an employer in the eyes of the MRA. Registration gives you an Employer Registration Number (ERN), which appears on every payslip and lets you log in to the e-Services to file your returns. Also note your employee's National Identity Card number (NIC): it is required for every return.

You register with the MRA; check its website for the documents required at the time you register. The other formalities are in the hiring checklist.

The monthly return

Every month, the household employer declares, for each employee, the basic salary and the corresponding contributions:

• CSG: 1.5% deducted from the salary and 3% payable by you (on a basic salary up to Rs 50,000);
• NSF: 1% and 2.5%, between a floor of Rs 2,910 and a ceiling of Rs 29,710;
• PRGF: 4.5% payable by you.

Rates and exceptions are set out in the guide to CSG, NSF and PRGF.

The deadline: end of the following month

A month's salaries are declared and the contributions paid by the last day of the following month at the latest. For example, salaries for October 2026 must be declared and paid before the end of November 2026.

The MRA also offers an annual return option for household employers. Check its conditions and deadline with the MRA before choosing it. Likewise, the exact due date for the PRGF is worth confirming.

Late payment surcharges

Forgetting soon costs more than the contributions themselves:

What Lakazone prepares

Lakazone works out each employee's pay, then puts together, for the month, a table per employee with exactly what the return asks for: