Inland Revenue Division (IRD)
Form T.D.5 — Annual Return of Payments to Employees
Submit your annual payroll summary of remuneration paid and PAYE deducted to the IRD
- Form ID
- T.D.5
- Who must file
- All employers who paid wages, salaries, or pensions during the calendar year
- Filing frequency
- Annual
- Filing deadline
- 31 January of the year following the year in question
- Regulator
- Inland Revenue Division (IRD)
Form T.D.5 is the employer's annual return filed with the Inland Revenue Division of Dominica. It summarises all remuneration paid and PAYE tax deducted for each employee during the calendar year, including all taxable benefits such as housing, vehicle, and travel allowances.
Copies 1 and 2 go to the employee, copy 3 is submitted to the IRD, and copy 4 is retained by the employer. Monthly PAYE remittances are due by the 15th of each month throughout the year.
Learn more about how HeadOffice can help you manage payroll for your Dominican business and stay compliant with your tax obligations.