Board of Inland Revenue (BIR)
Form TD4 Summary — PAYE Annual Return
File your annual return of emoluments paid and PAYE deducted
- Form ID
- TD4 Summary
- Who must file
- All employers with employees subject to PAYE deductions
- Filing frequency
- Annual
- Filing deadline
- February 28th of the following year
- Regulator
- Board of Inland Revenue (BIR)
The TD4 Summary is the annual Return of Emoluments Paid and PAYE Deducted. All employers with employees subject to Pay As You Earn (PAYE) deductions must file this consolidated payroll report declaring all emoluments paid and total income tax deducted and remitted to the Board of Inland Revenue during the preceding calendar year.
The return includes the TD4 Summary showing total emoluments and total tax deducted, along with TD4 Supplementary Forms — individual certificates for each employee that must also be issued to employees by February 28th. Since 2018, electronic filing via e-Tax is mandatory.
Learn more about how HeadOffice can help you manage payroll and stay compliant with your Trinidad and Tobago tax obligations.