Employment Tax Summaries

Employment Tax Summaries

The employees’ tax deferral is 35% per month for the period 1 April 2020 to 31 July 2020 and applies to compliant “qualifying taxpayers”.


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Employment Tax Summaries

Draft Disaster Management Tax Relief and Draft Disaster Management Tax Relief Administration bills were issued by Treasury on 1 April 2020 and submissions were made to Treasury regarding proposed changes to these initial publications.

Revised draft bills were issued by Treasury on 1 May 2020. We herewith summarise the employment proposals and provide guidance regarding the disclosures required on the monthly PAYE return (form EMP201). A summary reference table is provided at the end of the document. 


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