An employer is any person (sole trader, business, partnership, company or other legal entity that hires an individual person to perform duties for a salary, wage or fee.

Once a person becomes an employer, registration as an Employer with the FIRCA must be done within 30 days.

This applies even if the individual is to be employed on a casual or seasonal basis.

The responsibilities of an Employer are covered under Section 81 of the  Income Tax Act 2002, and the Income Tax (Employments) Regulations.

Copies of the Regulations may be obtained from the FIRCA upon request.

What is required of a person liable to taxation? 

Every person liable to taxation under the provisions of the Act or who becomes liable to register under the provisions of the Decree must complete a registration form within the time specified in the legislation.

The Employer Details section of the Taxpayer Registration form(s) either
 ( IRS001  OR IRS003 ) must be completed. 

When should an Employer register?

For income tax purposes, employers must register within 30 days of the commencement of any trade, business, profession or vocation; if the person will be required to pay Provisional tax (Section 83) and/or will have employees (Paragraph 3 (1), Section 81 – Income tax (Employment) Regulations; Subsidiary Legislation).

What are the Employer Details in the Application Form?

This section must be completed only for applications by sole traders who employ at least one person.

You must complete all items. If an item is not applicable write “N/A” in the box.

Write your postal address in the box provided. FIRCA will send you forms and correspondence in relation to your PAYE matters. If this address is the same as the mailing/tax agent's address in the personal details section, write “As above”.

Write your estimated monthly wages payment, and the number of employees who will have tax deducted from their wages, in the boxes provided.

If you wish to make separate PAYE payments for different branches of your business, complete the branch names and address in the boxes provided. If you have more than 2 branches attach a list to the application.