Further to our previous newsfeeds on this, the Tax Department issued an announcement on 26 January 2026, informing employers on their obligations regarding the submission of the Monthly and Annual Withholding Tax and Contributions Return (Employer’s Return or Return). The announcement also outlines the new deadlines for the submission of the Return as well as the remittance of the relevant income tax and contributions.
Submission of an annual and 12 monthly Employer’s Returns
The obligation for submission of an annual and 12 monthly Employer’s Returns is for employers which deduct and pay to the Tax Department on a monthly basis Income Tax (Pay As You Earn) and/or General Health Scheme contributions (of the employee and/or the employer). It is clarified that in order for the liability to be created, the monthly Return must be submitted, based on which the computations are made by the Tax For All (TFA) Portal. It is recommended that the monthly Returns include also the persons for whom no amounts are withheld, otherwise they need to be included in the Return for December.
Submission of an annual and at least one monthly Employer’s Returns
For employees and/or officers (directors/company secretary) with no deductions (Pay As You Earn and/or General Health Scheme contributions of the employee and/or the employer) payable to the Tax Department there is an obligation for submission of at least one monthly Return (the one for December) with the yearly amounts and the annual Return.
Recipients of notifications relating to the above matter who are not required to submit the Returns are kindly requested to disregard them.
The following deadlines will apply in relation to the submission of the Return as well as for the payment of the relevant income tax and contributions:
- Monthly Return for the period July 2025 to December 2025: up to 31 March 2026.
- Annual Return for the year 2025: up to 31 May 2026.
The deadline for the Annual Return for the year 2024 remains the 31 March 2026.
