The Tax Department informs employers again about their obligations regarding the submission of Monthly and Annual Withholding Tax Returns and Employer’s Contributions and about the new deadlines for the submission of these Returns.
Only employers are obliged to submit Annual and Twelve (12) Monthly Withholding Tax and Employer Contributions Returns (for all months of the year) who, on a monthly basis, withhold and pay to the Department of Taxation, Income Tax, and/or contribution to the General Health System (GHS), and/or employer contribution to the GHS. It is clarified that in order for the withholding taxes to be paid to the Tax Department, the monthly return must be submitted beforehand, on the basis of which the debts from the Tax For All (TFA) are created. It is recommended that the monthly returns also include the people for whom no deductions are made, otherwise these people should be included with the income of the year, in the last monthly return of December.
Employers who have employees and/or officials (Directors/Secretaries) with earnings without withholding payable to the Tax Department (Income Tax, and/or GHS contribution, and/or employer contribution to the GHS) are obliged to submit an Annual Return and at least one (1) Monthly Tax Withholding Statement and Employer Contributions.
Those who have received notifications related to the above subject and are not obliged to submit these Declarations are requested to ignore them. We apologize for any notices sent to non-obligated persons.
In order to further facilitate the compliance of Employers, it is possible to submit the Withholding Tax and Employer Contributions Declarations and the payment of taxes and contributions corresponding to them, as follows:
- Monthly Withholding Tax and Employer Contributions Returns July 2025-December 2025 until March 31, 2026.
- Annual Statement of Withholding Tax and Employer’s Contributions for the year 2025 until May 31, 2026.
It is noted that the deadline for the submission of the Annual Withholding Tax and Employer Contributions Return for the year 2024 remains March 31, 2026.
