PAYE return at the individual level

You can find all of our information about monthly pay as you earn income tax returns at the individual level ("PAYE") here.

As of 1 January 2019, reporting in the PAYE return under the Tax Procedure Act (2011:1244) ("TPA") must be done at the individual level for all employers. Reporting at the individual level means that in the PAYE return, the employer reports the amount paid as compensation for work to a specific person during a reporting period. This also applies to book method pension reserve schemes. This has been in effect for Companies' Own Plans since 2019. However, for ITP 2 book method reserve pension schemes, reporting at the individual level in the PAYE return will begin effective January 2023.

Quesytions and answers paye for ITP 2

If you would like more information, please read PRI's training material at this link.