The Tax Department announced, on 6 November 2025, that guidance has been published on the Tax For All (TFA) Portal for completion of the monthly and yearly Withholding Tax and Contributions Return (Employer’s Return or Return). The following are also clarified in the announcement.
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 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 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.
For 2025 and in order for the submission of the annual Employer’s Return to the TFA Portal to be accepted all employees and officers (with or without deductions and employer’s contributions) must be declared in at least one monthly Return.
It is reminded that guidance manuals, Frequently Asked Questions and other informative material on completion of Employer’s Returns can be found on the TFA Portal.
