ÀÏ˾»úÎçÒ¹¸£Àû

Tax periods and returns

The tax year runs on a calendar year and the final tax period for the year ends on 31 December.

Employers or their agents are obliged to file electronic returns to the tax authorities. They can do this using one of two methods:

1. Ìý

   (1)ÌýÌýÌýÌý using the return or accounting software to file the tax returns, or

2. Ìý

   (2)ÌýÌýÌýÌý arrange for an intermediary, such as an accountant, payroll company or tax consultant to file the returns

When the employer first registers with the Tax and Customs Administration they must confirm the pay cycle they intend to use to pay employees. This will determine the tax periods that will be used.

If the employer wants to change the payroll tax return period they must download and complete this form.

Weekly pay cycle

For weekly paid employees or multiple weeks, the tax period is every four weeks.

Monthly pay cycle

For employees paid monthly or in multiple months, it is