Employment Income Tax


Employment Income Tax (Payroll Tax) are taxes imposed on employees, and are usually calculated as a percentage of the total income that employers pay their staff which is 6%. This tax must be paid in monthly basis.

The employer should complete and submit to IRD Office the monthly return of employment income withheld within 15 days after the end of the period.

Please read the fields in the below form, and while completing it attach all the required documents for expeditious processing of your return.

There are penalties for not filing a tax return, filing late or for filing false return (sections 16, 17 and 21 of Revenue Act 72/2016).

Payroll Return Form

Payroll Return Guides