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2.1ÌýÌýÌýÌý Withholding of income tax

Employee notifications

The employee must notify their employer about allowances claimed, in advance of the tax computation. They must also notify their employer about the option selected regarding available cost-settlement methods during the tax year.

Employees must provide their employer with a completed Form (eg) '08M (see 1.3.1). Although Form '08 was introduced by the NTCA as a monthly return for employers, this form can be used voluntarily by employees. This form is the usual means through which an employee can claim personal tax credits to reduce their income tax bill.

Alternatively, declaration forms can be downloaded from the NTCA's website and can be filed directly to the NTCA. Later, the NTCA can forward this declaration to the employer appointed for monthly filings.

Declarations are valid until amendment and must be kept within the term of limitation (namely, until the last day of the fifth calendar year followed by the due date of PIT filing liability).

Deductions from gross pay

Payroll deductions require information on considered allowances and paid employee