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
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: