First Touch Payroll Calculator

Monthly CSG, NSF, Training Levy and PAYE for the directors and the coach, with the figures to type into the MRA PAYE / Contribution return.

Directors

Coach

Period

Monthly totals 3 people

Pay to MRA–
Net pay to people–
Total company cost–

Everything to pay this income year

Company and personal obligations together, for the months set in the inputs. Company tax uses the fee income and expenses entered on the Yearly tax tab.

Who paysWhatWhenAmount

Rates used (2026/27): CSG 1.5% employee / 3% employer on basic up to Rs 50,000 a month, 3% / 6% above. NSF 1% / 2.5% on basic, capped at Rs 29,710 and floored at Rs 4,580. Training Levy 1.5% employer only. No-EDF PAYE rule from MRA 2023 guidance. Transport exemption per MRA exempt income rules: own-car allowance up to the lower of the amount paid or 25% of basic (max Rs 20,000), or the return bus fare. Income tax bands 2026/27: 0% on the first Rs 500,000, 10% on the next Rs 500,000, 20% up to Rs 12 million, 35% above. The estimate ignores deductions for dependants and other reliefs, which lower the bill. Company income tax 15% of chargeable income; quarterly APS statements only apply above Rs 10 million gross income. Check the portal's own figures before submitting; it uses the official rates.

What gets paid, and by whom

There are two kinds of payer: First Touch Football Ltd (the company) and each person personally. The company handles everything monthly, for the directors and the coach. Each person settles their own income tax once a year.

Taken from each person's payCSG 1.5%, NSF 1%, and PAYE if any. The company keeps it back from the salary and passes it to the MRA. It is not the company's money.
Paid by the company on topCSG 3%, NSF 2.5%, Training Levy 1.5%, and company income tax on profit. This is a real cost to the company.

1. Net pay EVERY MONTH Company → Directors and coach

Gross pay (basic + transport) minus the employee's CSG, NSF and PAYE. This is the amount transferred to each person's bank account.

2. Monthly MRA return EVERY MONTH Company → MRA

One return and one payment covering every employee (both directors and the coach, each on their own line), filed and paid by the end of the following month. Late payment attracts penalties and interest. It contains:

  • CSG (Contribution Sociale Généralisée): social contribution on basic salary. 1.5% from the employee + 3% from the company (3% + 6% above Rs 50,000 basic).
  • NSF (National Savings Fund): savings contribution on basic salary, capped at Rs 29,710. 1% from the employee + 2.5% from the company.
  • Training Levy: 1.5% of basic salary, company only. Funds national training (HRDC).
  • PAYE (Pay As You Earn): income tax withheld from salary in advance. Zero for now at these pay levels, unless someone asks for 15% to be withheld.

The transport allowance is never part of CSG, NSF or Levy.

3. Personal income tax ONCE A YEAR Each person → MRA

The income year runs from 1 July to 30 June. After it ends, each person files their own Income Tax Return covering all their income: First Touch pay plus any other job. The MRA works out the tax on the total, takes off any PAYE already withheld, and the person pays the balance with the return (usually due by end of September or October).

  • Someone with no other income stays in the 0% band (first Rs 500,000 a year), so owes nothing.
  • Someone with a main job, like a director at another company or the coach in the public sector, pays 10% or 20% on the First Touch pay, because it sits on top of that salary.
  • Transport paid for using your own car is tax-free up to 25% of basic salary.

4. Company income tax ONCE A YEAR Company → MRA

15% of the company's profit for its accounting year: fees received minus all business costs, including directors' and coach's pay, the company's CSG, NSF and Levy, pitch hire and equipment. Filed and paid with the company's annual return within 6 months after the accounting year ends.

  • A loss means no company tax. It can usually be carried forward against future profits.
  • A 2% CSR contribution on profit may also apply. Confirm with your accountant.
  • Quarterly advance payments (APS) only start once yearly income exceeds Rs 10 million.

Employee or contractor?

If the coach works under your direction on fixed slots for a monthly salary, he is normally an employee and goes on the monthly return. If he runs his own coaching business and invoices you, he is a contractor: the company just pays his fee, and he declares it himself as self-employed income. Your accountant can confirm which fits his contract.

Also worth knowing

  • December: the statutory end-of-year bonus (one twelfth of the year's earnings) is due to employees, and CSG and NSF apply to its basic part. Check with your accountant how it applies to the coach and to you as directors.
  • Keep records: payslips, bank transfers, and the car registration if you claim the transport exemption.

This is a planning guide, not tax advice. Your accountant or the MRA has the final word.