{"id":92,"date":"2026-02-24T08:47:56","date_gmt":"2026-02-24T08:47:56","guid":{"rendered":"https:\/\/www.gov.fk\/taxation\/?page_id=92"},"modified":"2026-03-04T09:07:44","modified_gmt":"2026-03-04T09:07:44","slug":"poat","status":"publish","type":"page","link":"https:\/\/www.gov.fk\/taxation\/employers\/poat\/","title":{"rendered":"POAT"},"content":{"rendered":"\n
Home<\/a><\/span> \u00bb Employers<\/a><\/span> \u00bb POAT<\/span><\/span><\/div><\/div>\n\n\n\n
<\/div>\n\n\n

POAT<\/h1>\n\n\n
<\/div>\n\n\n\n
\n

Payment On Account of Tax (POAT) is the deducted from employees through wage deduction.<\/p>\n\n\n\n

Previously POAT returns had to be submitted in paper form, however FIGTO recently introduced E-POAT’s which enables employers to submit returns electronically, making it easier for both employers to submit on time and FIGTO to process.<\/p>\n\n\n\n

Employer Compliance<\/h3>\n\n\n\n

POAT must be applied by all employers to all<\/em> remuneration paid to employees or former employees (this includes directors).<\/p>\n\n\n\n

As an employer you need to submit a POAT return\/E-POAT to FIGTO by the 14th of each month for the previous month (e.g. January return is due by the 14th February).<\/p>\n\n\n\n

Failure to submit a completed return on time may result in a penalty for late filing being issued.<\/p>\n\n\n\n

How much POAT should you deduct?<\/h3>\n\n\n\n

Resident full time employees – Employers should normally use one of the tables provided to calculate the POAT deduction needed.  Separate tables have been compiled for employees paid weekly and monthly. <\/p>\n\n\n\n

Non-resident employees – a flat rate  of 21% should be deducted from the gross amount. <\/p>\n\n\n\n

<\/div>\n\n\n\n

Employer Packs<\/h3>\n\n\n\n

The employer pack contains all forms required including new employee forms, certificates of tax deducted, monthly POAT return, tax rates sheets and a tax calendar.<\/p>\n\n\n\n

<\/div>\n\n\n\n

Annual Returns<\/strong>\u00a0<\/h3>\n\n\n\n

please see the\u00a0Annual Employer Returns section<\/a>.<\/p>\n\n\n\n

For further information on POAT compliance and submission, please see:<\/p>\n\n\n\n

<\/div>\n\n\n\n
2026 Employer Workbook<\/a>Download<\/a><\/div>\n\n\n\n
2026 Employer Guide<\/a>Download<\/a><\/div>\n\n\n\n
Electronic POAT Authorisation Form<\/a>Download<\/a><\/div>\n\n\n\n
<\/div>\n\n\n\n

Minimum Wage<\/h3>\n\n\n\n

For further information on minimum wage please check the\u00a0MW section<\/a>.<\/p>\n\n\n\n

<\/div>\n\n\n\n

Remittance<\/h3>\n\n\n\n

For details on how to pay FIGTO either locally or from overseas:<\/p>\n\n\n\n

<\/div>\n\n\n\n
Remittance advice from overseas<\/a>Download<\/a><\/div>\n\n\n\n
Remittance advice to FIGTO<\/a>Download<\/a><\/div>\n<\/div>\n\n\n\n
<\/div>\n\n\n\n
\n

For more information, please contact
the Government Taxation Office<\/h2>\n\n\n\n

You\u2019ll find our office hours, location, and full contact details below.<\/p>\n\n\n\n

\n
Contact us<\/a><\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Payment On Account of Tax (POAT) is the deducted from employees through wage deduction. Previously POAT returns had to be…<\/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-92","page","type-page","status-publish","hentry"],"acf":[],"yoast_head":"\nPOAT Employer Tax - Falkland Islands<\/title>\n<meta name=\"description\" content=\"Employer guidance on POAT tax deductions, E\u2011POAT returns, submission deadlines & compliance 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\/poat\/\" \/>\n<meta property=\"og:locale\" content=\"en_GB\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"POAT Employer Tax - Falkland Islands\" \/>\n<meta property=\"og:description\" content=\"Employer guidance on POAT tax deductions, E\u2011POAT returns, submission deadlines & compliance in the Falkland Islands.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.gov.fk\/taxation\/employers\/poat\/\" \/>\n<meta property=\"og:site_name\" content=\"Government Taxation Office\" \/>\n<meta property=\"article:modified_time\" content=\"2026-03-04T09:07:44+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\\\/poat\\\/\",\"url\":\"https:\\\/\\\/www.gov.fk\\\/taxation\\\/employers\\\/poat\\\/\",\"name\":\"POAT Employer Tax - Falkland Islands\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.gov.fk\\\/taxation\\\/#website\"},\"datePublished\":\"2026-02-24T08:47:56+00:00\",\"dateModified\":\"2026-03-04T09:07:44+00:00\",\"description\":\"Employer guidance on POAT tax deductions, E\u2011POAT returns, submission deadlines & compliance in the Falkland Islands.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.gov.fk\\\/taxation\\\/employers\\\/poat\\\/#breadcrumb\"},\"inLanguage\":\"en-GB\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.gov.fk\\\/taxation\\\/employers\\\/poat\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.gov.fk\\\/taxation\\\/employers\\\/poat\\\/#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\":\"POAT\"}]},{\"@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":"POAT Employer Tax - Falkland Islands","description":"Employer guidance on POAT tax deductions, E\u2011POAT returns, submission deadlines & compliance 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\/poat\/","og_locale":"en_GB","og_type":"article","og_title":"POAT Employer Tax - Falkland Islands","og_description":"Employer guidance on POAT tax deductions, E\u2011POAT returns, submission deadlines & compliance in the Falkland Islands.","og_url":"https:\/\/www.gov.fk\/taxation\/employers\/poat\/","og_site_name":"Government Taxation Office","article_modified_time":"2026-03-04T09:07:44+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\/poat\/","url":"https:\/\/www.gov.fk\/taxation\/employers\/poat\/","name":"POAT Employer Tax - Falkland Islands","isPartOf":{"@id":"https:\/\/www.gov.fk\/taxation\/#website"},"datePublished":"2026-02-24T08:47:56+00:00","dateModified":"2026-03-04T09:07:44+00:00","description":"Employer guidance on POAT tax deductions, E\u2011POAT returns, submission deadlines & compliance in the Falkland Islands.","breadcrumb":{"@id":"https:\/\/www.gov.fk\/taxation\/employers\/poat\/#breadcrumb"},"inLanguage":"en-GB","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.gov.fk\/taxation\/employers\/poat\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.gov.fk\/taxation\/employers\/poat\/#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":"POAT"}]},{"@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\/92","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=92"}],"version-history":[{"count":9,"href":"https:\/\/www.gov.fk\/taxation\/wp-json\/wp\/v2\/pages\/92\/revisions"}],"predecessor-version":[{"id":786,"href":"https:\/\/www.gov.fk\/taxation\/wp-json\/wp\/v2\/pages\/92\/revisions\/786"}],"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=92"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}