Am I required to register my employees?

You are required to register your employees for income tax if the employee;

• is estimated to earn an average monthly remuneration exceeding MVR 60,000 in any 12-month period; or
• earns a remuneration exceeding MVR 60,000 in two consecutive months.

Further, if you are required to register an employee by virtue of meeting one of the above conditions, then you are also required to register all of your employees who earn an average monthly remuneration of MVR 30,000 in a 12-month period.

You can apply for registration of your employees by submitting Registration of Employees (MIRA 118) form. You may submit the form online via your MIRAconnect account.