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2.1ÌýÌýÌýÌý Withholding of income tax

Employer obligations are outlined in the Income Tax (Employments) Regulations (the Second Schedule to the Income Tax Act), and involve the operation of an effective PAYE (pay as you earn) system with timely filings and remittances (1.3). See 1.1 for how to access the Act.

Tax compliance certificates

Tax compliance certificates are issued to employers and individuals who fulfil their obligations. They are proof that tax deductions and salary related statutory deductions have been made and are up to date (see 8.3). They are required as part of the process for applying for a work permit (see 9.1).

Remuneration

The emoluments from employment include:

1. Ìý

   •ÌýÌýÌýÌý salaries, wages, overtime, bonuses, commission, honoraria, tips

2. Ìý

   •ÌýÌýÌýÌý cash allowances

3. Ìý

   •ÌýÌýÌýÌý statutory sick or maternity pay

4. Ìý

   •ÌýÌýÌýÌý payment for travelling from home to an employee's normal place of work

5. Ìý

   •ÌýÌýÌýÌý benefits-in-kind

6. Ìý

   •ÌýÌýÌýÌý payment made to a relative or dependent of the employee

Remuneration does not include tax exempt amounts (3.1).

For directors,