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Employers
News
 on March 9, 2019

Employers reminded to file monthly PAYE with employee details

Article by  

The Barbados Revenue Authority (BRA) is urging all employers to file their February 2019 Pay As You Earn (PAYE) return with all relevant monthly details for each of their employees, and make the related payment by Friday, March 15.

Employers are therefore reminded of the requirement for a PAYE breakdown for all employees whether or not PAYE was deducted on their behalf, and to note that the basic monthly salary is to be included in place of the basic annual salary. Employers are also required to complete their Electronic Payment Advice (EPA) before making payment.

The accommodation made last month for PAYE payments without the EPAs was a one-off occurrence to assist employers, as they familiarized themselves with the new PAYE breakdown requirements, and will therefore not be allowed from here on.

Employers have the option of filing using either the bulk e-filing, or the form efiling methods. If filing in bulk, the required Microsoft Excel template or XML schema is available for download on the BRA’s website at www.bra.gov.bb (BGIS)

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