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New Employer


  1. Who is an employer?
  2. When and how to register as an employer?
  3. Filing Obligations
  4. Employer Registration Form (ERF)

Who is an employer?


  • An employer means a person who employs one or more employees who work under a contract of service or apprenticeship whether written or oral. It includes part-time employee but excludes a self-employed providing services.


  • For PAYE purposes, a person responsible for payment of emoluments is an employer and includes any person who acts as an agent of an employer and is responsible for the payment of emoluments to an employee or to a former employee on behalf of that employer is also required to register as an employer e.g. an insurance company that pays pension on behalf of an employer under a superannuation fund. 


When and how to register as an employer?


Every person who becomes an employer should, within 14 days of his becoming an employer, register with the Director General as an employer by submitting an Employer Registration Form (ERF) duly filled in by him. On receipt of the registration form, the Director-General will inform the employer that he has been duly registered as an employer under the Act and will at the same time provide him with :


  1. his Employer Registration Number (ERN);
  2. his password for filing of the monthly return;


Filing Obligations


Every Employer is required to file a monthly return in respect of all its employees declaring the contributions payable under the National Pension Fund (NPF), National Savings Fund (NSF), HRDC Training Levy and Recycling Fee under the Employment Rights Act, if any.