PAYE File Generator (from 2023)

Form 2 Template (from 2022)

Form 2 Sample (from 2022)

PAYE Return Guide (from 2022)

PAYE Validator Tool

  • Who needs to submit this Return?

    Every employer or any person paying remuneration (including the Government) is required by the Income Tax Act to prepare and submit a Return relating to the employment details of each employee, to the GRA

    The return must be submitted monthly during the year of income (Form 5) and in summary during the Year of Assessment (Forms 2). The return must include every employee from whom the tax has been deducted, their TIN, the Total Income, and Statutory Deductions (including NIS and Medical and Life Insurance Premium paid by employees). Please note that the Medical and Life Insurance Premium paid by employees is limited to $360,000 annually, or ten percent (10%) of  Gross Salary, whichever is less. This measure took effect from January 1, 2022.

    The GRA now provides a facility for employers to electronically submit their yearly Form 2s and monthly Form 5s.

  • Download and Complete the Forms 2/Form 5

    Download and complete the relevant forms (pdf documents at the top right of this page)

    • Form 5 (Return of Deductions of Tax by an Employer)
    • Forms 2 Summary Sheet (Return to be made by Employers of Persons employed by them)
    • Forms 2 Spreadsheet (Return of Employers of Persons Employed by Them)
    • Forms 2 Declaration (Declaration of Returns Made by Employers

  • Submit the Return

    • Due Date
    • Employers Returns – Forms 2 and 5 can be submitted online via the eServices platform
    • Using the guidelines provided below, the employer creates a comma-separated value (CSV) file in a specified format.
    • Using his/her e-Services account, the employer then uploads the file.  The employer will receive an email that indicates whether the file passes the validity checks.  Using the details of the errors in the email, the employer must attempt to resolve as many issues as possible before resubmitting.  An email will be sent once a correct submission is received.
    • More information is provided in the Guidelines below:

    Guidelines for submissions:

    Applicable From 2022

    Electronic Submission Forms 2 & 5 (Manual)

    Employers Returns Form2 Generator V2

    Template: Form 2 template

    Sample File: Form 2 sample file

    Applicable Before 2022

    Electronic Submission Forms 2 & 5 (Manual)
    Template: Form 2 template

    Sample File: Form 2 sample file

    NOTE: The name of the file should follow the pattern below:

    paye-[Employer Name]-[yyyy].csv                e.g. paye-GuyanaRevenueAuthority-2020.csv

    The first row of the csv file must contain the column headings; refer to the Name column in the tables “Row 2 to n” and “Last Row” within the PAYE Return Guide (see top of page).

    There should be no spaces in the filename.

    Use the PAYE form validator to review and make corrections to your file before you submit.

    Click HERE to access the validator.