Each employee is entitled to an annual tax exemption of the first $10,000 earned remuneration. An employee with multiple employers must advise both employers and the Commissioner of Inland Revenue. The primary employer or the employer with whom he/she has been employed the longest has the benefit of the $10,000.00 tax exemption.

All forms and returns related to payroll taxes can be collected at the Inland Revenue Department.
A return is normally due from each employer within 21 days of the end of the month.
An annual return is due within 120 days of the end of the calendar year.

Deadlines:
Payroll Tax Employer/Self-Employed Person Registration  within 30 days of start of business
Monthly Return of Payroll Tax (P6) - within 21 days after the month for which taxes are due
Monthly Payroll Tax Remittance for Employer (F47) - within 21 days after the month for which taxes are due
Return of Notional Renumeration and Financial Statement (P11) - due by 31st March of the following year
Annual Return of Payroll Tax (P7) - due by 30th April of the following year
Annual Payroll Remittance (F48) - due by 30th April of the following year
Record of Employee Renumeration and Tax Payable (P1) - due by 30th April of the following year

Penalties:
Fifty ($50) dollars or five percent (5%) of the tax payable, whichever is greater.
A further one percent of the amount of tax payable for each month during which failure to file continues.

Interest:
In respect to tax that is not paid by the due date, interest on the amount owing shall be charged commencing from the due date to the date that amount is paid.