What obligations does a private employer have?

Tax regulations stipulate there are a number of obligations an employer must comply with. A number of the regulations have been simplified for private individuals who are employers. We call these private employers in this the brochure. Employers who are a business or self employed person require more information than is presented in this brochure.

We explain below how a private employer is to relate to:

  • Registration obligation  
  • Prepayment deductions 
  • Employer's contributions 
  • Reporting 
  • Holiday pay