3.1 THE EMPLOYER’S DUTIES
An employer is required to:
· Register as an employer with the Receiver of Revenue.
· Inform the Receiver of Revenue in writing if there are any changes to the registered particulars.
· Keep a record of the remuneration paid to each employee, as well as employees’ tax deducted.
· Deduct the correct amount of tax from the employees' remuneration.
· The employer are not allowed under any circumstances to make lesser tax deductions than those prescribed.
· The employer is personally liable for any loss, which the Receiver of Revenue may suffer, as a result of failure to deduct the full amount of employees’ tax.
· The employer may not have any agreement with an employee whereby they undertake not to deduct employees’ tax.
· Pay the employees’ tax deducted to the Receiver of Revenue.
· Issue PAYE5 certificates to all employees at the end of the tax year.
· All employees should have a certificate of registration as an employee and provide to the employer a copy of his or her “Certificate of Registration as a Taxpayer for Income Tax”.
· If applicable, apply for the PAYE5 Laser Certificate range of numbers at the Ministry of Finance.
3.3 PAYE5 CERTIFICATE
PAYE5 certificates are printed per employee at the end of the tax year reflecting the employee’s income from March to February. The Namibian Minister of Finance allows the submission of PAYE5 certificates on laser certificates. Company and employee personal information are printed in the upper portion of the PAYE5 and remuneration items are listed on the lower left and deduction items on the lower right.
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