PAYE ANNUAL RETURN

 TAGS: PAYE ANNUAL RETURN

The Return of Emoluments Paid and PAYE Deducted, otherwise referred to as the PAYE Annual Return or the TD4
Summary Return, is led yearly by employers. Employers declare all emoluments paid to their employees and taxes
deducted and remitted to the Board of Inland Revenue (BIR). The PAYE Annual Return is due no later than February
28th of every year and covers the income and taxes paid in the preceding calendar year. The return makes provisions
for employers whose scal year differs from the calendar year.

EMPLOYER'S RESPONSIBILITIES
The employer has to ful l responsibilities to

1. Employees
2. The Board of Inland Revenue (BIR)

EMPLOYER'S RESPONSIBILITIES TO EMPLOYEES

Issue PAYE Annual Return Supplementary Forms, otherwise known as TD4 Forms or TD4 Certi cates no later
than the last day of February of the year following when taxes were deducted;
Retain a copy of each PAYE Annual Return Supplementary Form (TD4 certi cate) issued for their records;
Complete the IT76 form for Directors or employees in receipt of expenses, payments, or bene ts;
File the PAYE Annual Return including a copy of each PAYE Annual Return Supplementary Form (TD4
certi cate) and IT76 form issued;
Distribute two copies to each employee of their PAYE Annual Return Supplementary Forms (TD4 Certi cate).

GENERATING PAYE ANNUAL RETURN SUPPLEMENTARY FORMS (TD4 CERTIFICATES)

Employers may now generate and print their employee's TD4 Certi cates using an IRD pre-approved template.

The following templates are available

Portable Document Format (.pdf) le. (F-TD4_Supplementary--2020.pdf)

Microsoft Word® Document Template (.dotx) le. (F-TD4_Supplementary--2020.dotx)

A step by step guide on how to ll out and print TD-4 Certi cates using either template is available here.

Please note that absolutely no modi cations or alterations to the header of the template are allowed.

PRINTING PAYE ANNUAL RETURN SUPPLEMENTARY FORMS (TD4 CERTIFICATES)

PAYE Annual Return Supplementary Forms (TD4 Certi cates) must be printed

On plain white paper;

On US letter (8.5" x 11", 215.9 mm x 297.4 mm) or A4 (8.27" x 11.69", 210 mm x 297 mm) paper;
On 20 lb or greater weight paper.

EXPENSES, PAYMENTS MADE AND BENEFITS ETC., PROVIDED BY EMPLOYER (IT-76 FORM)
A llable version of the IT-76 form is available below

[IT 76] Expenses, Payments made and Bene ts etc., provided by Employer
EMPLOYER'S RESPONSIBILITIES TO THE BIR
Submit a PAYE Annual Return on or before the last working day of February each year;
Attach one copy of each PAYE Annual Return Supplementary Form issued;
Attach one copy of each of the IT76 forms issued.

HOW TO FILE THE PAYE ANNUAL RETURN

Effective February 2021, the Inland Revenue Division (IRD), will be introducing a new service that allows employers to
prepare and submit their PAYE Annual Return & PAYE Annual Return Supplementary Forms, for Filing Year 2018 to
present, electronically on its e-Tax platform. The service will be available for both Logged-In and Non-Logged-In users.

Users of the Non-Logged-In service will be required to print, sign and submit the Declaration Form to any Board of
Inland Revenue of ce. The return will be considered led ONLY when the taxpayer drops off the signed Declaration
Form. Failure to drop off the Declaration Form before the due date may result in penalties being assessed to the
employer.

Logged-in users will be able to le the PAYE Annual Return electronically. The return is considered received by the IRD
once submitted and the user is not required to drop off any forms or documentation when the return is submitted via
the Logged-in service.

IRD will no longer be accepting paper PAYE Annual Return & PAYE Annual Return Supplementary Forms from
employers for the years 2018 and onwards after February 2021. Employers will no longer be required to submit signed
and stamped printed copies of the PAYE Annual Return Supplementary Forms/TD4 Supplementary Forms. 

HOW TO FILE VIA E-TAX LOGGED-IN SERVICE HOW TO FILE VIA E-TAX NON LOGGED-IN SERVICE

GUIDES
How to le using e-Tax logged-in service
How to save your progress
How to search for a saved request
How to prepare TD-4 Supplementary Record le
How to print TD-4 Certi cates
How to le using e-Tax non logged-in service
How to save your progress
How to search for a saved request
How to prepare TD-4 Supplementary Record le
How to print TD-4 Certi cates

FAQS
PAYE ANNUAL RETURN
Q: Is the PAYE Annual Return the same as the TD4 Summary Return?

A: Yes.

Q: Is the PAYE Annual Return Supplementary Form the same as the TD4 Certi cate?

A: Yes.

Q: What do I need to submit the PAYE Annual Return (TD4 Summary Return) & PAYE Annual Return Supplementary
Forms (TD4 Certi cates) online?

A: The same information used for the submission of monthly PAYE returns is required.
Logged-in Service
1. A valid ttConnectID
2. e-Tax access and password

Non Logged-in Service

1. BIR Number
2. PAYE Account Number
3. Valid Letter ID
Q: if my business has multiple branches, can I submit one PAYE Annual Return for all my branches?

A: If each branch has a separate PAYE Account number, then a PAYE Annual Return is required for each branch.

Q: What happens if an employee does not have a BIR number?

A: You can apply for a BIR Number either by using https://etax.ird.gov.tt or by visiting any of IRD’s Regional Of ces.

Q: Is there a limit to the size of the le I can attach?

A: Yes, 10 MB.

Q: Can I attach more than one le?

A: No.

Q: Can I submit the paper PAYE Annual Return Forms?

A: No, effective February 2021 PAYE Annual Returns for income years 2018 and onwards must be led
electronically.

Q: How do I create a TD Supplementary le?

A: The most common way to create a .csv le is by using Microsoft Excel®

1. Open or create your le in Microsoft Excel (version 2010 or later);
2. Remove or replace all commas in any elds
Important! - if there are commas in the eld data, the le will not be imported properly. Do not enclose the
eld in double quotation marks;
3. Click on 'FILE' in the main menu;
4. Click on 'Save As';
5. Choose a location to save the le;
6. Save as window will be opened. Under 'Save as type:' select CSV (Comma delimited) (*.csv) for a PC or CSV
UTF-8 (Comma delimited) for a Mac;
7. Click on the 'Save' button.

Q: What can I do if I cannot create a le in the required format?

A: You can manually enter the PAYE Annual Return Supplementary Form details directly into the system.

Q: Can I amend a le after it is submitted?

A: No, you will be required to send an email to compliance@ird.gov.tt indicating the changes required.

Q: If I used the non-logged in version of e-Tax to prepare the PAYE Annual Return, do I need to still drop off the
Declaration Form?

A: Yes, you are required to drop off the Declaration Form at any IRD of ce. Taxpayers who use the logged-in service
(with their ttConnectID) do not need to submit a Declaration Form.

Q: What happens if I do not submit the PAYE Annual Return & PAYE Annual Return Supplementary Form
information?

A: You may be ned a sum of $3,000 on summary conviction.

Q: How do I submit the IT76 Forms?

A: Employers can attach copies of the IT76 during the return process. The IT76 form is available here.

PAYE ANNUAL RETURN SUPPLEMENTARY FORM (TD4 SUPPLEMENTARY FORM

OR TD4 CERTIFICATE) & IT76 FORM (BENEFITS IN KIND) FOR EMPLOYEES
Q: Is the PAYE Annual Return Supplementary Form the same as the TD4 Supplementary Form or the TD4
Certi cate?

A: Yes.

Q: Are employers required to request PAYE Annual Return Supplementary Forms from IRD?

A: No, employers can either use the PAYE Annual Return Supplementary Form template available at the 'Generating
PAYE Annual Return Supplementary Forms (TD4 Certi cates)' section above or follow instructions to generate
PAYE Annual Return Supplementary Forms for employees.

Q: Are employers required to send in hard copies of the PAYE Annual Return Supplementary Forms to IRD?

A: Employers are required to submit the PAYE Annual Return Supplementary Form details on the PAYE Annual
Return. Employers will no longer be required to submit signed and stamped printed copies of the PAYE Annual
Return Supplementary Forms/TD4 Supplementary Forms.
Q: Will employees be required to submit their PAYE Annual Return Supplementary Form (TD4 Certi cate) when
completing their individual income tax returns?
RESOLVE AN ISSUE
A: Yes, the PAYE Annual Return Supplementary Form should be attached.
Objecting to an Assessment
Q: Are there speci c requirements for the printing of PAYE Annual Return Supplementary Forms (TD4 Certi cates)

LEARN MORE
for employees?

A: Yes, see the 'Generating PAYE Annual Return Supplementary Forms (TD4 Certi cates)' section above.
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