Pay As You Earn (PAYE) and TD7 updates
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Requirement to submit and important clarifications
The requirement to submit an Annual and Monthly Employer’s Declarations for Withheld Taxes and Contributions (for all months of the year), applies only to employers who withhold and pay Income Tax (PAYE), or/and General Healthcare System Contribution (GHS), or/and are required to pay Employer Contributions to GHS on a monthly basis to the Tax Department.
It is clarified that to be able to proceed with the payment of withheld taxes and contributions to the Tax Department, employers must first proceed with the submission the respective monthly TD7, based on which the liabilities will be created in the Tax For All system (TFA). It is recommended that the monthly TD7s also include the individuals for whom no withholdings are made; otherwise, the details of these individuals (including their annual income) should be included, in the final monthly declaration of December.
Employers with personnel and/or officers (Directors/Secretaries) with remuneration that does not have withheld taxes and/or contributions payable to the Tax Department (or/and Employer Contributions payable to GHS) are required to submit an Annual Declaration and at least one (1) Monthly Employer’s Declaration for withheld Taxes and Contributions.
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Companies Without Employees or with Employees Without Remuneration
Companies without any employees are not required to submit any TD7s. Also, the Tax Department have also clarified via FAQ (
TAX DEPARTMENT – FAQ), that for tax year 2025, companies that only have employees without remuneration, are not required to submit any TD7 forms.
Taxpayers who have received notifications regarding the above matter and do not have an obligation to submit these Declarations, either because they have no employees or their employees receive no remuneration, are advised to disregard such notifications.
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New Submission Deadlines
The relevant deadlines to submit the TD7s and pay the corresponding taxes and contributions are as follows:
- Monthly TD7s for July 2025 – December 2025: Due by 31 March 2026
- Annual TD7 for 2024: Due 31 March 2026
- Annual TD7 for 2025: Due by 31 May 2026
