New Employer

  1. Who is an employer?
  2. Employer Registration Number (ERN)
  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. An employer includes a person employing part-time employees but excludes a self-employed person 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 e.g. an insurance company that pays pension on behalf of an employer under a superannuation fund. 

Employer Registration Number (ERN)

  • Where a person applies to the Registrar of Businesses for the registration of a business and he indicates in the application form that he will have employee/s in the business, the MRA will automatically register that person as an employer for payment of NPF/NSF contributions and PAYE, if any. The MRA will communicate to that person, his:

    • Employer Registration Number (ERN); and

    • password for filing of the monthly return;

  • An existing business which was not issued an ERN previously and which starts to employ workers; it will be automatically registered as an employer when it submits a PAYE/NPS return to remit the NPF/NSF contributions. To file the PAYE/NPS return it will have to use its ERN as user ID and the password issued to it by MRA for filing of tax returns.

  • An individual who employs workers in domestic service will be issued an ERN on submission of a PAYE/NPS return. He will have to use his NIC Number as user ID and the password issued to him by MRA for filing of tax returns.

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.