This new system of social contributions replaces the National Pensions Fund (NPF) and the last month in respect of which contributions to the National Pensions Fund was applicable is August 2020. A self-employed is required to pay CSG at an amount of 150 rupees per month. Every employer is required to submit, electronically, a monthly contribution return on a monthly basis giving the details of each employee, the CSG, NSF and Training Levy applicable and at the same time electronically pay the contributions payable to the MRA. CSG / Social Contributions return for Employer / Employeeįollowing changes brought by the Finance (Miscellaneous Provisions) Act 2020, the Contribution Sociale Généralisée (CSG), has been introduced and is applicable as from the month of September 2020.
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