IRC – Information for Employers

Information for Employers

The Requirement to Register – All persons (including companies) who are not already registered are required to register as a group employer within seven days of beginning to employ staff from which he is liable to deduct Salary and Wages Tax. A person is to register on the form provided for the purpose by the Commissioner General of Internal Revenue.

Application for Registration – Each employer who is required to register as a group employer, or those businesses who wish to do so, are to apply in writing by lodging an Application for Registration as a Group Employer within 7 days of making a payment of salary or wages that exceed 277 Kina. 

Notification of Registration – Upon receipt of the Application for Registration as a Group Employer the Internal Revenue Commission will register the Business as a Group Employer. After registration the Office will notify the employer in writing that he has been registered and will provide him with a Group Registration Number. This registration will remain in force, regardless of any changes in the number of employees, until cancelled by written notification from the Internal Revenue Commission.

Group Registration Number – When registered, a group employer is assigned a group registration number, commonly called a Group Number. That number must be used by the group employer on all payment advices, statements of earnings and any letters to the Internal Revenue Commission about group tax.

Multiple Group Registrations – Only one group employer registration is to be permitted for an employer, unless the employer is able to satisfy the IRC that due to the location of his business operations or the limitation of his accounting systems he requires more than one group registration.


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