{"id":49,"date":"2026-02-24T08:30:00","date_gmt":"2026-02-24T08:30:00","guid":{"rendered":"https:\/\/www.gov.fk\/taxation\/?page_id=49"},"modified":"2026-02-26T08:22:15","modified_gmt":"2026-02-26T08:22:15","slug":"employer-information","status":"publish","type":"page","link":"https:\/\/www.gov.fk\/taxation\/employers\/employer-information\/","title":{"rendered":"Employer Information"},"content":{"rendered":"\n<div class=\"wp-block-group has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\"><div class=\"yoast-breadcrumbs\"><span><span><a href=\"https:\/\/www.gov.fk\/taxation\/\">Home<\/a><\/span> \u00bb <span><a href=\"https:\/\/www.gov.fk\/taxation\/employers\/\">Employers<\/a><\/span> \u00bb <span class=\"breadcrumb_last\" aria-current=\"page\">Employer Information<\/span><\/span><\/div><\/div>\n\n\n\n<div style=\"height:4vh\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n<h1 class=\"wp-block-post-title\">Employer Information<\/h1>\n\n\n<div style=\"height:4vh\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-content-justification-left is-layout-constrained wp-container-core-group-is-layout-7f51fafc wp-block-group-is-layout-constrained\">\n<h2 class=\"wp-block-heading\">New Businesses<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A New Business Enquiry Form should be completed and submitted within 7 working days of a new business starting up if there are employees. Upon receipt of this, the employer will receive an employer pack containing all information and forms required.<\/p>\n\n\n\n<div style=\"margin-top:0;margin-bottom:0;height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-a1b85061-73ce-46a1-a1d2-f77db9772514\" href=\"https:\/\/www.gov.fk\/taxation\/wp-content\/uploads\/sites\/25\/2026\/02\/Business-or-Company-Registration.pdf\">Business Registration<\/a><a href=\"https:\/\/www.gov.fk\/taxation\/wp-content\/uploads\/sites\/25\/2026\/02\/Business-or-Company-Registration.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-a1b85061-73ce-46a1-a1d2-f77db9772514\">Download<\/a><\/div>\n<\/div>\n\n\n\n<div style=\"height:4vh\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-content-justification-left is-layout-constrained wp-container-core-group-is-layout-7f51fafc wp-block-group-is-layout-constrained\">\n<h2 class=\"wp-block-heading\"><strong>Authorising an Agent<\/strong><\/h2>\n\n\n\n<div style=\"margin-top:0;margin-bottom:0;height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-1036b906-d14e-442f-9425-9cdea9f5efd8\" href=\"https:\/\/www.gov.fk\/taxation\/wp-content\/uploads\/sites\/25\/2026\/02\/Agent-Authority-form-guide.pdf\">Agent Authority<\/a><a href=\"https:\/\/www.gov.fk\/taxation\/wp-content\/uploads\/sites\/25\/2026\/02\/Agent-Authority-form-guide.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-1036b906-d14e-442f-9425-9cdea9f5efd8\">Download<\/a><\/div>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-1e399d7d-df2e-4f56-b9ac-2155ddc244a0\" href=\"https:\/\/www.gov.fk\/taxation\/wp-content\/uploads\/sites\/25\/2026\/02\/Agent-List-2024.pdf\">Agent List<\/a><a href=\"https:\/\/www.gov.fk\/taxation\/wp-content\/uploads\/sites\/25\/2026\/02\/Agent-List-2024.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-1e399d7d-df2e-4f56-b9ac-2155ddc244a0\">Download<\/a><\/div>\n<\/div>\n\n\n\n<div style=\"height:4vh\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-content-justification-left is-layout-constrained wp-container-core-group-is-layout-7f51fafc wp-block-group-is-layout-constrained\">\n<h2 class=\"wp-block-heading\">POAT Returns<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Payment On Account of Tax (POAT) should be applied by employers to their employees\u2019 remuneration.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The employer will take into account the personal allowance when deducting tax, however if an employee has more than one employer, only the main or full time employer should account for the personal allowance and each additional employer should strictly deduct tax a straight 21% tax from the employees gross wages.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Non-Resident Employees<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Non-resident employees are required to have a flat rate POAT deduction from their gross wages. The employee can either accept this as their final liability to Falklands Tax or alternatively submit a tax return to receive an assessment.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Tax Free Salaries<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Where an employer pays the POAT on behalf of the employee the amounts paid to the employee need to be grossed up for tax purposes so that the actual amount received by the employee is net of tax.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Payment &amp; Return<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">An employer is required to submit a POAT return for each calendar month by the 14<sup>th<\/sup>&nbsp;of the following month together with the payment for that month\u2019s POAT.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Annual Returns<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">An end of year employer pack is issued to all employers in December and completed returns should be submitted by 2<sup>nd<\/sup>&nbsp;February in the following year to which the income relates.<\/p>\n\n\n\n<div style=\"margin-top:0;margin-bottom:0;height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-a68eb8f9-970d-4851-9576-7230bc4a27b6\" href=\"https:\/\/www.gov.fk\/taxation\/wp-content\/uploads\/sites\/25\/2026\/02\/2025-Tax-Calendar.pdf\">2025 Tax Calendar<\/a><a href=\"https:\/\/www.gov.fk\/taxation\/wp-content\/uploads\/sites\/25\/2026\/02\/2025-Tax-Calendar.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-a68eb8f9-970d-4851-9576-7230bc4a27b6\">Download<\/a><\/div>\n<\/div>\n\n\n\n<div style=\"height:4vh\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-group has-global-padding is-content-justification-left is-layout-constrained wp-container-core-group-is-layout-7f51fafc wp-block-group-is-layout-constrained\">\n<h2 class=\"wp-block-heading\">Making Payment<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">For details on making payment:<\/p>\n\n\n\n<div style=\"margin-top:0;margin-bottom:0;height:10px\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-131ecb95-571a-4e32-8427-b0796e298d06\" href=\"https:\/\/www.gov.fk\/taxation\/wp-content\/uploads\/sites\/25\/2026\/02\/Remittance-advice-to-FIGTO0.pdf\">Remittance advice to FIGTO<\/a><a href=\"https:\/\/www.gov.fk\/taxation\/wp-content\/uploads\/sites\/25\/2026\/02\/Remittance-advice-to-FIGTO0.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-131ecb95-571a-4e32-8427-b0796e298d06\">Download<\/a><\/div>\n\n\n\n<div class=\"wp-block-file\"><a id=\"wp-block-file--media-1d1c3c8e-ee49-4be4-87fb-e1821dca269d\" href=\"https:\/\/www.gov.fk\/taxation\/wp-content\/uploads\/sites\/25\/2026\/02\/Remittance-advice-from-overseas.pdf\">Remittance advice from overseas<\/a><a href=\"https:\/\/www.gov.fk\/taxation\/wp-content\/uploads\/sites\/25\/2026\/02\/Remittance-advice-from-overseas.pdf\" class=\"wp-block-file__button wp-element-button\" download aria-describedby=\"wp-block-file--media-1d1c3c8e-ee49-4be4-87fb-e1821dca269d\">Download<\/a><\/div>\n\n\n\n<div style=\"height:1vh\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>For more information on Employer Tax Requirements, please see our various guides in downloads<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>If you have any queries regarding the rules and administration of Retirement Pension Contributions (RPC\u2019s) please contact the&nbsp;<a href=\"mailto:pensionsclerk@sec.gov.fk\">Pensions Office<\/a><\/strong><\/p>\n<\/div>\n\n\n\n<div style=\"height:4vh\" aria-hidden=\"true\" class=\"wp-block-spacer\"><\/div>\n\n\n\n<div class=\"wp-block-group alignfull has-background has-global-padding is-layout-constrained wp-block-group-is-layout-constrained\" style=\"background-color:#f9fafb;padding-top:10vh;padding-bottom:10vh\">\n<h2 class=\"wp-block-heading\">For more information, please contact <br>the Government Taxation Office<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">You\u2019ll find our office hours, location, and full contact details below.<\/p>\n\n\n\n<div class=\"wp-block-buttons is-layout-flex wp-block-buttons-is-layout-flex\">\n<div class=\"wp-block-button\"><a class=\"wp-block-button__link wp-element-button\" href=\"https:\/\/www.gov.fk\/taxation\/contact-us\/\">Contact us<\/a><\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>New Businesses A New Business Enquiry Form should be completed and submitted within 7 working days of a new business&#8230;<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":15,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"footnotes":""},"class_list":["post-49","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Employer Information | Taxation Office - Falkland Islands<\/title>\n<meta name=\"description\" content=\"Detailed employer tax information, PAYE rules, reporting &amp; compliance guidance for businesses in the Falkland Islands.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.gov.fk\/taxation\/employers\/employer-information\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Employer Information | Taxation Office - Falkland Islands\" \/>\n<meta property=\"og:description\" content=\"Detailed employer tax information, PAYE rules, reporting &amp; compliance guidance for businesses in the Falkland Islands.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.gov.fk\/taxation\/employers\/employer-information\/\" \/>\n<meta property=\"og:site_name\" content=\"Government Taxation Office\" \/>\n<meta property=\"article:modified_time\" content=\"2026-02-26T08:22:15+00:00\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Estimated reading time\" \/>\n\t<meta name=\"twitter:data1\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.gov.fk\\\/taxation\\\/employers\\\/employer-information\\\/\",\"url\":\"https:\\\/\\\/www.gov.fk\\\/taxation\\\/employers\\\/employer-information\\\/\",\"name\":\"Employer Information | Taxation Office - Falkland Islands\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.gov.fk\\\/taxation\\\/#website\"},\"datePublished\":\"2026-02-24T08:30:00+00:00\",\"dateModified\":\"2026-02-26T08:22:15+00:00\",\"description\":\"Detailed employer tax information, PAYE rules, reporting & compliance guidance for businesses in the Falkland Islands.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.gov.fk\\\/taxation\\\/employers\\\/employer-information\\\/#breadcrumb\"},\"inLanguage\":\"en-GB\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.gov.fk\\\/taxation\\\/employers\\\/employer-information\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.gov.fk\\\/taxation\\\/employers\\\/employer-information\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.gov.fk\\\/taxation\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Employers\",\"item\":\"https:\\\/\\\/www.gov.fk\\\/taxation\\\/employers\\\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Employer Information\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.gov.fk\\\/taxation\\\/#website\",\"url\":\"https:\\\/\\\/www.gov.fk\\\/taxation\\\/\",\"name\":\"Government Taxation Office\",\"description\":\"\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.gov.fk\\\/taxation\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-GB\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Employer Information | Taxation Office - Falkland Islands","description":"Detailed employer tax information, PAYE rules, reporting & compliance guidance for businesses in the Falkland Islands.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.gov.fk\/taxation\/employers\/employer-information\/","og_locale":"en_GB","og_type":"article","og_title":"Employer Information | Taxation Office - Falkland Islands","og_description":"Detailed employer tax information, PAYE rules, reporting & compliance guidance for businesses in the Falkland Islands.","og_url":"https:\/\/www.gov.fk\/taxation\/employers\/employer-information\/","og_site_name":"Government Taxation Office","article_modified_time":"2026-02-26T08:22:15+00:00","twitter_card":"summary_large_image","twitter_misc":{"Estimated reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.gov.fk\/taxation\/employers\/employer-information\/","url":"https:\/\/www.gov.fk\/taxation\/employers\/employer-information\/","name":"Employer Information | Taxation Office - Falkland Islands","isPartOf":{"@id":"https:\/\/www.gov.fk\/taxation\/#website"},"datePublished":"2026-02-24T08:30:00+00:00","dateModified":"2026-02-26T08:22:15+00:00","description":"Detailed employer tax information, PAYE rules, reporting & compliance guidance for businesses in the Falkland Islands.","breadcrumb":{"@id":"https:\/\/www.gov.fk\/taxation\/employers\/employer-information\/#breadcrumb"},"inLanguage":"en-GB","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.gov.fk\/taxation\/employers\/employer-information\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.gov.fk\/taxation\/employers\/employer-information\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.gov.fk\/taxation\/"},{"@type":"ListItem","position":2,"name":"Employers","item":"https:\/\/www.gov.fk\/taxation\/employers\/"},{"@type":"ListItem","position":3,"name":"Employer Information"}]},{"@type":"WebSite","@id":"https:\/\/www.gov.fk\/taxation\/#website","url":"https:\/\/www.gov.fk\/taxation\/","name":"Government Taxation Office","description":"","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.gov.fk\/taxation\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-GB"}]}},"_links":{"self":[{"href":"https:\/\/www.gov.fk\/taxation\/wp-json\/wp\/v2\/pages\/49","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.gov.fk\/taxation\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.gov.fk\/taxation\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.gov.fk\/taxation\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.gov.fk\/taxation\/wp-json\/wp\/v2\/comments?post=49"}],"version-history":[{"count":11,"href":"https:\/\/www.gov.fk\/taxation\/wp-json\/wp\/v2\/pages\/49\/revisions"}],"predecessor-version":[{"id":464,"href":"https:\/\/www.gov.fk\/taxation\/wp-json\/wp\/v2\/pages\/49\/revisions\/464"}],"up":[{"embeddable":true,"href":"https:\/\/www.gov.fk\/taxation\/wp-json\/wp\/v2\/pages\/15"}],"wp:attachment":[{"href":"https:\/\/www.gov.fk\/taxation\/wp-json\/wp\/v2\/media?parent=49"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}