Annual Filing and Reconciliation 
Employers are responsible for submitting an Annual PAYE filing before January 31st for the previous fiscal year. This filing lists all employees, their salaries and taxes deducted on a Continuation Sheet, along with copies of PAYE Renumeration Certificates for each employee. A PAYE Annual Form is sent by the comptroller for this filing and must be completed to list the total number of employees of whom PAYE was deducted from for the fiscal year, Total PAYE due to the comptroller and the Total already paid to the Comptroller. Any outstanding amounts from the outgoing fiscal year must be paid using this form upon filing.