Malawi Revenue Authority (MRA)
Form P12 — Monthly PAYE Return
Report and remit monthly PAYE deductions from employee salaries to MRA
- Form ID
- P12
- Who must file
- All employers paying remuneration of MWK 100,000 or more per month to any employee
- Filing frequency
- Monthly
- Filing deadline
- 14th of the month following the month of deduction
- Regulator
- Malawi Revenue Authority (MRA)
Form P12 is the monthly PAYE remittance return submitted by employers to the Malawi Revenue Authority to account for all Pay As You Earn tax deducted from employees' salaries during the month.
Failure to remit PAYE by the 14th attracts a penalty of 20% of the outstanding amount for the first month, plus interest at the prevailing bank lending rate plus 5% per annum for each subsequent month. Filing can be done via the Msonkho Online portal at eservices.mra.mw.
Learn more about how HeadOffice can help you manage payroll for your Malawian business and stay compliant with your tax obligations.