Guyana Revenue Authority (GRA)
Form 5 — Monthly PAYE Return
Report monthly PAYE deductions from employee earnings to the GRA
- Form ID
- 5
- Who must file
- All employers who deduct PAYE from employees' earnings
- Filing frequency
- Monthly
- Filing deadline
- 14th working day of the month following the income tax month
- Regulator
- Guyana Revenue Authority (GRA)
Form 5 is the monthly PAYE Return filed with the Guyana Revenue Authority by all employers who deduct income tax from employees. It records each employee's TIN, total income, NIS deductions, and income tax withheld for the period.
The GRA offers electronic submission via eServices, where employers upload a CSV file in the specified format. The return must be filed by the 14th working day of the following month. Filing can also be done in person at the GRA offices.
Learn more about how HeadOffice can help you manage payroll for your Guyanese business and stay compliant with your tax obligations.