Employers & Employees

Employers make payments to or on behalf of workers, as well as salaries or wages. You should know about tax deductions for all types of payments including: lump sum or extra emolument; bonuses; holiday pay and more.

Employment Tax Issues

As an employer, you must deduct withholding tax from payments to certain workers, unless they provide a valid Certificate of Exemption. You are not responsible for making deductions that are the contractor's responsibility