Who files: This form must be completed by all Employers who are required to deduct and pay over statutory contributions and taxes on behalf of their employees.
Who files: This form is to be completed by every employer to make a return of the pay and statutory deductions of every person who was in their employment (whether full-time, part-time or temporary) for the stated year. (Schedule A is attached)
Employee Emoluments, Deductions & PAYE Taxes & Contributions.
Employee Benefits and Perquisites.