The Tax Authority in October 2025 released a directive regarding Employer’s Obligation as per section 93(1) of the Income Tax Act, Chapter 81:01 to Deduct and remit PAYE for ALL employees under their employ (see copy of the release attached).
What does this mean for companies:
- PAYE MUST be deducted and remitted from ALL employees under your employment with IMMEDIATE effect, if not already being done.
Whether they are:
a) Employed under a Contract of Service or Contract for Service
b) Resident/Non-Resident
c) Regardless of the Industry within which the employee works.
2. The PAYE inspectors from the GRA will be conducting random site visits to companies in all industries to ensure compliance with these regulations. Should it be discovered that the above is not being done, the EMPLOYER will have to calculate and remit all outstanding PAYE along with the applicable Late Payments Penalties and Interest.
3. The Tax Authority encourages all employers to get registered for e-services, if not already registered. This affords employers the benefit of having real time access to their Tax Status.
WHAT NOW?
We understand fully how to treat with this issue and can support your compliance. Our team is equipped to:
- Perform Payroll Audits
- Provide Guidance
- Execute Preparation & Submission
- Provide Representation
CONNECT to our HOTLINE – +592-695-4395 | +592-231-8660 or email [email protected] for same day response.