Completing the TD5

TD5 Certificates

1. All TD5 Certificates must bear the employer’s official name, address and Tax Payer Number. A rubber stamp should be used to affix this information.

The certificate should also bear the Tax Account Number (TAN); full address and name of employee; and, the year to which the information pertains.

The employee’s TAN is very important in assisting with the correct identification. Please ensure that the employee provides you with his or her TAN.

2. Information requested on the TD5 Certificate with respect to the following MUST be supplied:

• Code number used for tax deductions;
• National Insurance (Social Security) Number;
• Date employment commenced if later than 1st January of the income year;
• Total remuneration before deductions (excluding all other taxable allowances and benefits);
• Other taxable allowances and benefits;
• Approved Pension Fund contributions;
• National Insurance contribution; and
• Income Tax deducted

3. When completing the TD5 Certificates, you are to list alphabetically the full names of all persons employed: last names first, followed by the employees’ first names. Any written information on the TD5 must be legible.

Only employees (contractual or otherwise) are to be included on the TD5 Certificates. Persons providing independent personal services are not employees and should not be included on TD5 certificates.

Hotel & Tourism Sector

Service Charge for line staff must be shown separately, that is, not included in Total Remuneration. However, this must be included in the Total Remuneration for Heads of Departments and Managers.

TD4s and Contractors

TD4 Certificates

The TD4 Certificate is a certificate which employers complete for employees who have left their employment during the year. These employees should not be included on the TD5 Certificates.

Contractors

These are persons not employed with your business, but provided independent personal services during the period under review. You are to provide the Department with a list of all such persons, the total amounts paid to them and the 10% contract tax remitted to the Department on their behalf.

This list must then be attached to the Annual Remittance for Contract Tax. (CT—2) or Annual Withholding Tax Declaration (TD Form, WTH-2), where applicable

Double Checking

Double-check When Filling out the Declarations

Although it has already been covered in the prior tab, it is important that Employers, when filling out the TD6, TD5 and TD4 Forms, ensure that all the following are clearly indicated:

P.A.Y.E.

• The employer and employee Tax Identification Numbers (TINs) are entered.
• Name and address of the employee.
• The Income Year should be clearly entered on the left-hand side of the TD5 form.
• The employee's Social Security (National Identification) number is entered distinctly.
• Please ensure that all figures are legible.
• The employer's stamp is not obscuring employee information.
• The P.A..Y.E. Annual Remittance Form (TD6) must be attached to the TD5 and TD4 forms.
  The TD6 must be signed and dated, and all necessary information (lines 1 - 5) recorded.

Contract Tax

• Ensure that all information is entered clearly.
• The list with the contractors' information must be attached to the Annual Contract Tax Return (C.T.-2).
• Tax declaration and calculation is fully completed (Lines 1 - 4)
• The employer's stamp is visible and not obscuring employee information.