Form RF-1515
Opting out of the PAYE scheme (Pay As You Earn) for foreign workers
Being taxed according to the PAYE scheme is voluntary. You may opt out of the scheme and be taxed under the general tax rules instead. If you choose general taxation, you’ll receive the tax return and a tax assessment notice electronically in My tax.
Paying tax under the ordinary tax rules
The tax calculator will help you find out what your tax will be if you opt out of the PAYE scheme.
Do you wish to opt out of the PAYE scheme?
Important information
For the 2020 income year
The deadline for opting out for 2020 is 31 Decmber 2023.
Tick the box for opting out of the scheme for the 2020 income year.
If you’re unable to log in, download, complete and submit form RF-1281 to opt out of the PAYE (Pay As You Earn) scheme for 2020.
For the 2021 income year
The deadline for opting out for 2021 is 31 December 2024.
Tick the box for opting out of the scheme for the 2021 income year.
If you’re unable to log in, download, complete and submit form RF-1281 to opt out of the PAYE (Pay As You Earn) scheme for 2021.
For the 2022 income year
From 15 December 2021, you can opt out of the Pay As You Earn scheme for the 2022 income year.
The deadline for opting out for 2022 is 31 December 2025.
Tick the box for opting out of the scheme for the 2022 income year.
If you’re unable to log in, download, complete and submit form RF-1281 to opt out of the PAYE (Pay As You Earn) scheme for 2022.
For the 2023 income year
From 15 December 2022, you can opt out of the Pay As You Earn scheme for the 2023 income year.
The deadline for opting out for 2023 is 31 December 2026.
Tick the box for opting out of the scheme for the 2023 income year.
If you are unable to log in, complete form RF-1515 Opting out of the PAYE scheme (Pay As You Earn) for foreign workers for 2023. On this form you will be able to opt out of the PAYE scheme.
For the 2024 income year
From 15 December 2023, you can opt out of the Pay As You Earn scheme for the 2024 income year.
The deadline for opting out for 2024 is 31 December 2027.
If you are unable to log in, download and complete form RF-1209 – tax deduction card for foreign workers. On this form you will be able to opt out of the PAYE scheme.
You cannot change your mind
When you’ve opted to be taxed under the general tax rules, you cannot rejoin the PAYE scheme for the same income year. This applies regardless of the reason you opted out. You can rejoin the PAYE scheme for the next income year, if you meet the conditions.
Tax that has already been deducted will be accounted for in your new tax deduction card, in your tax return and in your tax assessment.
Refund
If your employer has deducted too much tax, you may claim a refund