Employers' Submission (Forms 2 & 5)

The GRA now provides a facility for employers to electronically submit their yearly Form 2s and monthly Form 5s.  To ensure that the Form 2/5 submission is a smooth and error-free process, there are two steps to the Form 2/5 electronic submission:

1. Taxpayer Verification

Prior to submitting your Form 2/5, this facility allows you to ensure that your staff's taxpayer details are accurate, for example, that an employee's TIN matches his/her name.  This prerequisite verification will ensure that less issues are encountered during the subsequent processing of the Form 2/5.

This step is only required for your first submission, or if your staff complement varies greatly from year to year.

Guidelines: Taxpayer Verification Manual
Template: Taxpayer Verification Template
Sample File: Taxpayer Verification sample file

2. Form 2/5 electronic submission

Using the guidelines provided below, the employer creates a comma-separated value (CSV) file in a specified format.  The employer then emails this file to the GRA using this email address: This email address is being protected from spambots. You need JavaScript enabled to view it..  The GRA will carry out some validity checks and contact the employer if any corrections need to be made.  Once the file meets all the outlined requirements, the GRA will email the employer with a filled-out Form 2/5 and an agreement that must to be signed before submission.  These documents must be submitted to a GRA office - this last step is required until pending legislation is passed.

More information is provided in the Guidelines document.

Guidelines: Employers' Returns Form 2 - Electronic File Format
Template: Form 2 template
Sample File: Form 2 sample file

Display #
Title Hits
Web Link Taxpayer Verification Template 599
Web Link Taxpayer Verification Manual 364
Web Link Electronic Submission Forms 2 & 5 (Manual) 903
Web Link Forms 2 (Template) 970
Web Link Taxpayer Verification Sample File 347
Web Link Form 2 Sample File 662