On 26 January 2026, the Tax Department issued an announcement setting out employers’ reporting obligations in relation to tax withholdings and GHS (GeSY) contributions. The announcement also revises the applicable submission and payment deadlines.
Scope of Reporting Obligations
- Employers with Monthly Withholding
Employers who deduct, on a monthly basis, any of the following amounts must file twelve (12) monthly declarations in addition to the annual declaration:
- Income Tax,
- Employee GHS (GeSY) contributions, and/or
- Employer GHS contributions.
Submission of each monthly declaration must take place before payment is made, as the corresponding liability is created in the TaxForAll (TFA) system upon filing.
Even where no deductions arise for certain individuals during a month, it is advisable to include them in the relevant monthly submission. Failing this, their total annual remuneration must be declared in the December return.
- Employers Without Monthly Withholding
Where employees and/or company officers (such as Directors or Secretaries) receive remuneration but no Income Tax or GHS contributions are withheld or payable, the employer is still required to:
- File the Annual Employer Tax Withholding and Contributions Declaration; and
- Submit at least one Monthly Declaration during the year.
Any recipients of automated notifications who do not fall within the above categories may disregard such correspondence.
Updated Filing Deadlines
To assist employers in meeting their obligations, the Tax Department has extended certain deadlines as follows:
- Monthly declarations covering the period July 2025 through December 2025 may be filed until 31 March 2026.
- The Annual Declaration for the 2025 tax year may be submitted up to 31 May 2026.
- The deadline for the Annual Declaration for the 2024 tax year remains unchanged at 31 March 2026.
We, at KSA, remain at your disposal should you require any further information or assistance in relation to this matter.
