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Commentary

1.2 How are filings done?

Jordan

Monthly Employees' Salary Ratification Slip

An employer is obligated to file a monthly Employees' Salary Ratification Slip. This slip includes a complete list of employees and their salaries and benefits, payroll tax, exemptions and social security contributions. The data can be inserted directly into an online form or uploaded using an excel file 'Form 2' which is issued by ISTD.

Annual AR/3 form supplied by employer

The 'Total Salaries, wages and deducted Taxes Certificate' commonly called the AR/3 form must be supplied by the employer to their employees, after the year end as per Art 6(C) of the Executive Instructions No (2) of 2019. The employer is obligated to provide it to each employee whose salary is above JOD 9,000.

The employer is also obligated to provide it to any employee upon request.

Commonly, at the year-end, the employer provides the form to all employees.

The employer must also provide Form 1, which

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