New Employer

  1. Who is an employer?
  2. Employer Registration Number (ERN)
  3. Filing Obligations
  4. Employer Registration Form (ERF)

Who is an employer?



Employer Registration Number (ERN)



Filing Obligations


Every Employer is required to file a joint monthly PAYE/NPS return declaring the contributions payable in respect of its employees under the National Pensions Act (NPS contributions) and National Savings Fund Act (NSF contributions), Training Levy under the Human Resource Development Act and PAYE tax deducted under Income Tax Act, if any. In case of termination of the agreement of a worker, a return should be filed in respect of Recycling Fee payable under the Employment Rights Act.