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Sunday, July 21, 2013

EMPLOYERS need to ensure that ALL EMPLOYEES fill in Employee Tax Code Declaration forms

The (compulsory) Employee Tax Code Declaration Form was introduced from 2013 as a result of PAYE as Final Tax. Here are the main points that all employers need to be aware of.
  1. The Employee Tax Code Declaration form is a simple one page form that each employee has to fill. The main purpose of the form is to declare whether this is the employee’s primary or secondary employment.

    The form can be downloaded from FRCA’s website. Alternatively you can email us at or call our payroll team on 3304554 for more information.

  2. What is Primary and Secondary Employment?

    P” is the code for primary employment which means you have only one employment or this is your primary employment.
    S” is the code for secondary employment which means this is not your primary employment but your second employment or other employment.

    Each employee can only have one Primary income. It is the employee’s responsibility to ensure that they only tick Primary income at one place of employment.

  3. EMPLOYERS must get ALL their employees to fill in this form.

  4. EMPLOYERS must keep the completed signed originals of the forms filed safely. The completed forms do not need to be submitted to FRCA. However the file copy will need to be made available to FRCA should they wish to see it.

  5. The rate at which the employer calculates PAYE for the employee is dependent on what the employee fills in on this form. Primary employment will have PAYE calculated according to the tax tables. Secondary employment (or if the employee does not fill in a Employee Tax Code Declaration Form) should have PAYE calculated at the maximum tax rate (currently 20%).
Have you provided all your employees the Tax Code Declaration form?

If you need a copy of the Employee Tax Code Declaration form or have any further queries, you can contact us on 3304554 or email us at

I hope you find this information useful.

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