Domestic Part Time helper - registrations, etc

@nikschfam

It depends on how you employed them. If it is a private arrangement, they do work & you pay them. This is like any other person that you hire to do private work for you. This does not require anything. There is no law that says you have to register as an employer in this case - whether you live here or not. If you hired them under a business name with BRN & that business pays them, you would already be paying things like CSG.

Thank you for that.

I disagree: as an individual, you could not employ somebody by "a private arrangement" to be in charge of the security of a house without registration and declaration, there is legally an obligation to declare it.

See the workers right act 2019 and the MRA Website, the definition of employer is not limited to companies...

Legally, you must declare a domestic worker, be registered as employer, have an Employer Registration Number and declare your employee in the MRA platform.

You could also use a service provider to avoid being the direct employer.

@beatrice63

If you employ someone with a BRN or someone employed with a business with a BRN then nothing extra is needed. If you employ & pay them from a business or company obviously you need to pay the normal extras of a business/company. What is it you think they need to register for or declare? Do you register yourself as an employer when you get someone to fix your tap or clean your house or do any other domestic service?

@AussieInMauritius

I understand that there is an employment of 6 hours per week.

It is not the payment of a contract of services offered by a self-employed or a company (ex: an electrical settings, a punctual help..)

And yes, I reiterate, the law is clear: every individuals have the mandatory obligation to declare their domestic employers/helpers, have a ERN and pay CSG/NSF.

It is so truth that there was before a specific deduction for household employees (they repealed it in 2025).

And personally, yes I have declared a full time domestic employer, and even a second one employed in part time for caring a disabled person...

I invite you to read the workers right act 2019.. and the MRA website (https://www.mra.mu/index.php/employers/new-employer):

An individual who employs workers in domestic service will be issued an ERN on submission of a social contributions / NSF contributions return. He will have to use his ERN as user ID and the password issued to it by MRA for filing of contributions/tax returns.

@beatrice63

I stand corrected. This is very interesting. Most of the people I know that have regular cooks, drivers, gardeners, carers & maids just do it on casual cashie basis. I guess the way around it would be to hire a self employed or a third party company. Apparently if the worker 'works on their own account, offers services to multiple clients independently, and manages their own trade or business' they are considered self employed. This might be another way around it.  One of my neighbours has a regular gardener who does gardening for a few people in the area. So, the gardener could be considered self employed & therefore responsible for invoicing neighbour & declaring his income.