Employer's Annual Return - S02

Every Employer is required by law to make a return of the pay and statutory deductions of every person who was in their employment (whether full, part-time or temporary) for the year stated.

This return and the relevant schedules are to be submitted to the Collector of Taxes after the 31st December but not later than the 14th January of the following year. See Structure Validation for information relating to the structure of the S02 schedules.

Schedule data may be entered directly in the schedule at the time that the Return is being completed. To switch to the Schedule, click the Schedule button on the Return Form. To switch back to the Return, click the Return Form button on the Schedule page.

Submit completed S02 Return Form and Schedules by clicking the Submit Complete Return button at the top left hand corner of the Form.

If you wish to delete an incomplete Return, you can do this by clicking the Discard Incomplete Form button.

SECTION A - GENERAL INFORMATION

Complete Section A of the Employer's Annual Return (S02). Ensure that all mandatory fields in this section are completed. Proceed to Section B of the Form.

NOTE: If the business had no employees during the Return Period (Calendar Year), Enter "0" (zer0) at Box 9 and Columns A and B of Boxes 12, 13, 14, and 15. Proceed to Section C of the Form

SECTION B - SUMMARY OF TAXES AND CONTRIBUTUIONS DUE, REMITTED AND PAYABLE

Transfer the totals for NIS, NHT, Education Tax, and Income Tax (PAYE) from Schedule A to Section B of the Employer's Annual Return (S02). In the event that the schedule data was previously entered, these totals will be displayed in the "For Official Use" section of the Form; ensure that the values entered correspond to these values being displayed.

Enter the Total Already Paid for IS, NHT, Education Tax, and Income Tax (PAYE); the Balance Payable or Refundable for these will be calculated and displayed.

SECTION C - DECLARATION

Complete Section C of the Employer's Annual Return (S02) by adding the digital signature.

If there are any other points on which guidance is needed, information can be obtained from the nearest Collector of Taxes or the Tax Help Unit (Call toll free: 1-888-829-4357).