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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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KPMG International Cooperative (“KPMG International”) is a Swiss entity.  Member firms of the KPMG network of independent firms are affiliated with KPMG International. KPMG International provides no client services. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm.

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