Step #5: Register as an employer

PAYE (Pay As You Earn)

PAYE is the tax withheld from an employee’s income by the employer. It is the employer’s responsibility to:

• Deduct the correct amount of PAYE from employees’ wages and benefits
• Submit payments to the Ministry of Revenue and Customs using Form 7
• Ensure timely filing and payment of PAYE obligations

Important: If proper PAYE returns are not submitted and tax is not paid, any salary or wage claim in the employer’s income tax return will be disallowed.

Contact Information

• Revenue Office
• Telephone: +676 26432 or +676 7400550
• Email: cst@revenue.gov.to
• Website: https://www.revenue.gov.to/
• Adress:  Tungi Colonnade Building, 1st Floor, Taufa’ahau Rd, Nuku’alofa

For detailed information, please review Revenue & Customs online portal: https://www.revenue.gov.to/paye