The employees' income tax withheld by the employer must be paid to the NRA by the 25th of the month, following the month when the payment to employees was made.
Not later than 31 January of the following tax year, employers are required to recalculate the total year-to-date earnings of their employees, deduct annual social security contributions and tax allowances if applicable and calculate the annual tax amount due for the tax year. This requirement affects only employees who are employed on 31 December and the employment is considered to be their main employment.
Employers are required to submit monthly information related to employees'
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Web page updated on 17 Mar 2025 16:00