Employers Return Manual

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).

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

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:

Electronic Submission Forms 2 & 5 (Manual)
Employers Returns Form2 Electronic File Format V2

Employers’ Returns Form 2 – Electronic File Format v2
Template: Form 2 template
Form 2 template

Sample File: Form 2 sample file
Form 2 sample file v12