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  • Guyana Revenue Authority
    Guyana Revenue Authority
  • GUYANA REVENUE AUTHORITY
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    • Individual
      • Quick Links
        • File An Income Tax Return
        • Calculators and Tools
        • Zero-Rated & Exempt Supplies
        • Introduction to e-Services
        • Exchange Rates
      • Tax Services
        • TIN
          • Do I Need A TIN?
          • Apply For A TIN?
          • Cost of A New Or Replacement TIN
          • Update Your TIN
          • Replace a Lost or Damaged TIN
        • Income Tax
          • Do I Need To submit A Return
          • File A Return
          • Do I Have To Pay Advance Taxes?
          • Taxable & Non-Taxable Allowances
          • Rates and Calculations
          • Interest & Penalties
        • Value Added Tax
          • Register For VAT
          • File A Return
          • File An Objection & Appeal
          • Apply For A Refund & Partial Exemption
          • Zero-Rated & Exempt Supplies
          • Rates & Calculations
          • Interest & Penalties
        • Property Tax
          • Do I Need To Submit A Return?
          • File A Return
          • Rates and Calculation
          • Interest and Penalties
        • Miscellaneous Taxes
          • Capital Gains
          • Withholding
          • Professional Fees
          • Tributors
          • Travel Airport
          • Travel Voucher
        • Other Services
          • Compliance
          • Mortgage Interest Relief
          • Estate
      • Customs
          • Imports
            • Personal Effects
            • Motor Vehicle
          • Exports
            • General Items
            • Manufactured Products
            • Registered Exporter System (REX)
          • Brokers
            • Who is a Broker?
            • Become A Broker
          • Exemptions
            • Manufacturer Imports
            • Government Contracts
            • Government Department & Ministries
            • Pharmacies
            • Large Scale Miners
            • Investment Agreements
            • Forestry Products
            • Fishing Industry
            • Diplomats
      • Licence Revenue Office
        • Driver Licence
          • Get A Provisional Licence
          • Apply For A New Licence
          • Renew A Licence
          • Replace A Lost Or Damaged Licence
          • Get An International Driver’s Permit
          • Get A Licence Using Your Foreign Licence
          • Get A Conductor’s Licence
        • Motor Vehicle
          • Registration
            • Register A Motor Vehicle
            • Replace A Lost Or Damaged Registration
            • Transfer Ownership
            • Change The Colour Of A Vehicle
            • Change Of Intended Use
          • Licence
            • New or Renewal
            • Replace A Lost Or Damaged Licence
    • Business
      • Quick Links
        • File A Corporation Tax Return
        • File A VAT Return
        • File An Employer Yearly/Monthly Schedule
        • Starting Your Business?
        • Introduction to e-Services
        • FATCA Agreement
        • Banking Institutions – MIR
        • Bulk Generator
        • Calculators and Tools
        • Exchange Rates
      • Tax Services
        • TIN
          • Do I Need A TIN?
          • Apply For A TIN
          • Cost Of A New Or Replacement TIN
          • Update Your TIN
          • Replace A Lost Or Damaged TIN
        • Pay As You Earn
          • Do I Need To Submit PAYE?
          • File Your PAYE
          • Rates & Calculations
          • Interest & Penalties
        • Value Added Tax
          • Register For VAT
          • File A Return
          • File An Objection & Appeal
          • Apply For A Refund & Partial Exemption
          • Zero-Rated & Exempt Supplies
          • Rates & Calculations
          • Interest & Penalties
        • Income Tax
          • Who Should File A Return
          • File A Return
          • Rates & Calculations
          • Taxable & Non-Taxable Allowances
          • Interest & Penalties
        • Property Tax
          • Do I Need To Submit A Return?
          • File A Return
          • Rates And Calculations
          • Interest & Penalties
        • Miscellaneous Taxes
          • Capital Gains
          • Environmental Levy
          • Excise
          • Premium
          • Withholding
          • Travel Airport
          • Travel Voucher
        • Other Services
          • Compliance
          • File An Employer Yearly/Monthly Schedule
      • Customs
          • Imports
            • Commercial
            • Forestry Products
            • General Items – Prohibited
          • Exports
            • Manufactured Products
            • General Items
          • Brokers
            • Become A Broker
            • Registered Brokers
            • Fees
          • Exemptions
            • Manufacturer Imports
            • Government Contracts
            • Government Agencies
            • Pharmacies
            • Large Scale Miners
            • Investment Agreements
            • Forestry Products
            • Fishing Industry
            • Diplomats
      • Licence Revenue Office
        • Motor Vehicle
          • Registration
            • Register A Motor Vehicle
            • Transfer Ownership
            • Replace A Lost Or Damaged Registration
            • Change The Colour Of A Vehicle
            • Change Of Intended Use
          • Licence
            • New or Renewal
            • Replace A Lost Or Damaged Licence
        • Trade & Miscellaneous Licenses
          • Auctioneer & Betting Shop
          • Butcher Shop & Tobacco
          • Cargo Vessel
          • Cinema & Video Club
          • Food Restaurant, Ball & Dance
          • General Shop, Lumber Yard & Internet Cafe
          • Money Lender & Pawn Shop
          • Pharmacy, Drug (Shop) & Gas Station
    • e-Services
      • Introduction to e-Services
      • E-Services
      • ASYCUDA
      • Calculators and Tools
    • Forms
Close
  • Individual
    • Quick Links
      • File An Income Tax Return
      • Calculators and Tools
      • Zero-Rated & Exempt Supplies
      • Introduction to e-Services
      • Exchange Rates
    • Tax Services
      • TIN
        • Do I Need A TIN?
        • Apply For A TIN?
        • Cost of A New Or Replacement TIN
        • Update Your TIN
        • Replace a Lost or Damaged TIN
      • Income Tax
        • Do I Need To submit A Return
        • File A Return
        • Do I Have To Pay Advance Taxes?
        • Taxable & Non-Taxable Allowances
        • Rates and Calculations
        • Interest & Penalties
      • Value Added Tax
        • Register For VAT
        • File A Return
        • File An Objection & Appeal
        • Apply For A Refund & Partial Exemption
        • Zero-Rated & Exempt Supplies
        • Rates & Calculations
        • Interest & Penalties
      • Property Tax
        • Do I Need To Submit A Return?
        • File A Return
        • Rates and Calculation
        • Interest and Penalties
      • Miscellaneous Taxes
        • Capital Gains
        • Withholding
        • Professional Fees
        • Tributors
        • Travel Airport
        • Travel Voucher
      • Other Services
        • Compliance
        • Mortgage Interest Relief
        • Estate
    • Customs
        • Imports
          • Personal Effects
          • Motor Vehicle
        • Exports
          • General Items
          • Manufactured Products
          • Registered Exporter System (REX)
        • Brokers
          • Who is a Broker?
          • Become A Broker
        • Exemptions
          • Manufacturer Imports
          • Government Contracts
          • Government Department & Ministries
          • Pharmacies
          • Large Scale Miners
          • Investment Agreements
          • Forestry Products
          • Fishing Industry
          • Diplomats
    • Licence Revenue Office
      • Driver Licence
        • Get A Provisional Licence
        • Apply For A New Licence
        • Renew A Licence
        • Replace A Lost Or Damaged Licence
        • Get An International Driver’s Permit
        • Get A Licence Using Your Foreign Licence
        • Get A Conductor’s Licence
      • Motor Vehicle
        • Registration
          • Register A Motor Vehicle
          • Replace A Lost Or Damaged Registration
          • Transfer Ownership
          • Change The Colour Of A Vehicle
          • Change Of Intended Use
        • Licence
          • New or Renewal
          • Replace A Lost Or Damaged Licence
  • Business
    • Quick Links
      • File A Corporation Tax Return
      • File A VAT Return
      • File An Employer Yearly/Monthly Schedule
      • Starting Your Business?
      • Introduction to e-Services
      • FATCA Agreement
      • Banking Institutions – MIR
      • Bulk Generator
      • Calculators and Tools
      • Exchange Rates
    • Tax Services
      • TIN
        • Do I Need A TIN?
        • Apply For A TIN
        • Cost Of A New Or Replacement TIN
        • Update Your TIN
        • Replace A Lost Or Damaged TIN
      • Pay As You Earn
        • Do I Need To Submit PAYE?
        • File Your PAYE
        • Rates & Calculations
        • Interest & Penalties
      • Value Added Tax
        • Register For VAT
        • File A Return
        • File An Objection & Appeal
        • Apply For A Refund & Partial Exemption
        • Zero-Rated & Exempt Supplies
        • Rates & Calculations
        • Interest & Penalties
      • Income Tax
        • Who Should File A Return
        • File A Return
        • Rates & Calculations
        • Taxable & Non-Taxable Allowances
        • Interest & Penalties
      • Property Tax
        • Do I Need To Submit A Return?
        • File A Return
        • Rates And Calculations
        • Interest & Penalties
      • Miscellaneous Taxes
        • Capital Gains
        • Environmental Levy
        • Excise
        • Premium
        • Withholding
        • Travel Airport
        • Travel Voucher
      • Other Services
        • Compliance
        • File An Employer Yearly/Monthly Schedule
    • Customs
        • Imports
          • Commercial
          • Forestry Products
          • General Items – Prohibited
        • Exports
          • Manufactured Products
          • General Items
        • Brokers
          • Become A Broker
          • Registered Brokers
          • Fees
        • Exemptions
          • Manufacturer Imports
          • Government Contracts
          • Government Agencies
          • Pharmacies
          • Large Scale Miners
          • Investment Agreements
          • Forestry Products
          • Fishing Industry
          • Diplomats
    • Licence Revenue Office
      • Motor Vehicle
        • Registration
          • Register A Motor Vehicle
          • Transfer Ownership
          • Replace A Lost Or Damaged Registration
          • Change The Colour Of A Vehicle
          • Change Of Intended Use
        • Licence
          • New or Renewal
          • Replace A Lost Or Damaged Licence
      • Trade & Miscellaneous Licenses
        • Auctioneer & Betting Shop
        • Butcher Shop & Tobacco
        • Cargo Vessel
        • Cinema & Video Club
        • Food Restaurant, Ball & Dance
        • General Shop, Lumber Yard & Internet Cafe
        • Money Lender & Pawn Shop
        • Pharmacy, Drug (Shop) & Gas Station
  • e-Services
    • Introduction to e-Services
    • E-Services
    • ASYCUDA
    • Calculators and Tools
  • Forms
Guyana Revenue Authority
  • Individual
    • Quick Links
      • File An Income Tax Return
      • Calculators and Tools
      • Zero-Rated & Exempt Supplies
      • Introduction to e-Services
      • Exchange Rates
    • Tax Services
      • TIN
        • Do I Need A TIN?
        • Apply For A TIN?
        • Cost of A New Or Replacement TIN
        • Update Your TIN
        • Replace a Lost or Damaged TIN
      • Income Tax
        • Do I Need To submit A Return
        • File A Return
        • Do I Have To Pay Advance Taxes?
        • Taxable & Non-Taxable Allowances
        • Rates and Calculations
        • Interest & Penalties
      • Value Added Tax
        • Register For VAT
        • File A Return
        • File An Objection & Appeal
        • Apply For A Refund & Partial Exemption
        • Zero-Rated & Exempt Supplies
        • Rates & Calculations
        • Interest & Penalties
      • Property Tax
        • Do I Need To Submit A Return?
        • File A Return
        • Rates and Calculation
        • Interest and Penalties
      • Miscellaneous Taxes
        • Capital Gains
        • Withholding
        • Professional Fees
        • Tributors
        • Travel Airport
        • Travel Voucher
      • Other Services
        • Compliance
        • Mortgage Interest Relief
        • Estate
    • Customs
        • Imports
          • Personal Effects
          • Motor Vehicle
        • Exports
          • General Items
          • Manufactured Products
          • Registered Exporter System (REX)
        • Brokers
          • Who is a Broker?
          • Become A Broker
        • Exemptions
          • Manufacturer Imports
          • Government Contracts
          • Government Department & Ministries
          • Pharmacies
          • Large Scale Miners
          • Investment Agreements
          • Forestry Products
          • Fishing Industry
          • Diplomats
    • Licence Revenue Office
      • Driver Licence
        • Get A Provisional Licence
        • Apply For A New Licence
        • Renew A Licence
        • Replace A Lost Or Damaged Licence
        • Get An International Driver’s Permit
        • Get A Licence Using Your Foreign Licence
        • Get A Conductor’s Licence
      • Motor Vehicle
        • Registration
          • Register A Motor Vehicle
          • Replace A Lost Or Damaged Registration
          • Transfer Ownership
          • Change The Colour Of A Vehicle
          • Change Of Intended Use
        • Licence
          • New or Renewal
          • Replace A Lost Or Damaged Licence
  • Business
    • Quick Links
      • File A Corporation Tax Return
      • File A VAT Return
      • File An Employer Yearly/Monthly Schedule
      • Starting Your Business?
      • Introduction to e-Services
      • FATCA Agreement
      • Banking Institutions – MIR
      • Bulk Generator
      • Calculators and Tools
      • Exchange Rates
    • Tax Services
      • TIN
        • Do I Need A TIN?
        • Apply For A TIN
        • Cost Of A New Or Replacement TIN
        • Update Your TIN
        • Replace A Lost Or Damaged TIN
      • Pay As You Earn
        • Do I Need To Submit PAYE?
        • File Your PAYE
        • Rates & Calculations
        • Interest & Penalties
      • Value Added Tax
        • Register For VAT
        • File A Return
        • File An Objection & Appeal
        • Apply For A Refund & Partial Exemption
        • Zero-Rated & Exempt Supplies
        • Rates & Calculations
        • Interest & Penalties
      • Income Tax
        • Who Should File A Return
        • File A Return
        • Rates & Calculations
        • Taxable & Non-Taxable Allowances
        • Interest & Penalties
      • Property Tax
        • Do I Need To Submit A Return?
        • File A Return
        • Rates And Calculations
        • Interest & Penalties
      • Miscellaneous Taxes
        • Capital Gains
        • Environmental Levy
        • Excise
        • Premium
        • Withholding
        • Travel Airport
        • Travel Voucher
      • Other Services
        • Compliance
        • File An Employer Yearly/Monthly Schedule
    • Customs
        • Imports
          • Commercial
          • Forestry Products
          • General Items – Prohibited
        • Exports
          • Manufactured Products
          • General Items
        • Brokers
          • Become A Broker
          • Registered Brokers
          • Fees
        • Exemptions
          • Manufacturer Imports
          • Government Contracts
          • Government Agencies
          • Pharmacies
          • Large Scale Miners
          • Investment Agreements
          • Forestry Products
          • Fishing Industry
          • Diplomats
    • Licence Revenue Office
      • Motor Vehicle
        • Registration
          • Register A Motor Vehicle
          • Transfer Ownership
          • Replace A Lost Or Damaged Registration
          • Change The Colour Of A Vehicle
          • Change Of Intended Use
        • Licence
          • New or Renewal
          • Replace A Lost Or Damaged Licence
      • Trade & Miscellaneous Licenses
        • Auctioneer & Betting Shop
        • Butcher Shop & Tobacco
        • Cargo Vessel
        • Cinema & Video Club
        • Food Restaurant, Ball & Dance
        • General Shop, Lumber Yard & Internet Cafe
        • Money Lender & Pawn Shop
        • Pharmacy, Drug (Shop) & Gas Station
  • e-Services
    • Introduction to e-Services
    • E-Services
    • ASYCUDA
    • Calculators and Tools
  • Forms
Close

Do I Need To Submit PAYE?

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  • Do I Need To Submit PAYE?
  • Pay As You Earn
    • Do I Need To Submit PAYE?
    • File Your PAYE
    • Rates & Calculations
    • Interest & Penalties

Every person paying emoluments, i.e., salaries, wages, bonuses, etc., whether of their own account or on behalf of any other person, is defined as an Employer and must make tax deductions from such payments. As such, the deductions must be made from emoluments either daily, weekly, fortnightly or monthly, based on the employees earning period.

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Useful Links

Guyana Police Force
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Guyana Energy Agency
Guyana Geology & Mines Commission

Min. of Government

Ministry of Public Security
Ministry of Foreign Affairs
Ministry of Finance
Ministry of Business
Ministry of Public Health

Find Us

Guyana Revenue Authority
200-201 Camp Street
Georgetown
Guyana

Switchboard: [592] 227-6060 OR [592] 227-8222
Communication & Tax Advisory: [592] 227-6060 Ext: 1201–1204
Email: publicrelations@gra.gov.gy

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