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Pay As You Earn

PAYE Registration

Taxpayers with employees earning more than N$ 50,000 per annum must register as an “Employer” at Inland Revenue. This is for PAYE purposes and must be done in the month where the first employee is hired. All registrations must be done online on ITAS.

Inland Revenue uses prescribed tables to deduct PAYE from employees’ earnings – these tables are available upon request. PAYE must be paid by the 20th of the month following. Monthly and annual PAYE returns must be completed and submitted online on the prescribed ITAS form.