Payroll records

When you are going to withhold payroll taxes you must create and keep up-to-date payroll records. You must also fulfil a number of other obligations, including the obligation to issue your employees payslips and annual income statements.

Information about the following is available here:

• creating and keeping up-to-date payroll records
• issuing payslips to employees
• issuing annual income statements to employees
• termination of your obligation to act as a withholding agent