Employers can honour all their tax obligations using the CfR’s online portal. Monthly payments of Social Security Contributions and FSS Tax payments, as well as the online filing of all forms can be submitted online. This includes submission of end of year employees’ statements of earnings (FS3’s and FS7) which can also be filed online either through a web form or through a spreadsheet application.
The Commissioner for Revenue encourages employers to use the on-line service to benefit from the following advantages:
• No need to call personally at the department, saving time and money
• On-line validations will ensure that the data submitted is error free
• Correct submissions are acknowledged immediately on-line and in real-time
• Improved security and confidentiality in the submission of the information
• Payments are always available for viewing, with online records for future reference available even after the submission of the FS7 and FS3 data
• Employers may test the FSS files against all validations through their authenticated access
• The FSS e-filing spreadsheet acts as an interface between the payroll and the Commissioner for Revenue website, where the employer is able to:
o Log on securely using their digital certificate
o Personalize their FSS spreadsheet with all necessary registration information including PE Number, Name and Addresso Load the FSS and SSC files generated by the payroll for viewing and possibly modification of data. If a PE Number has more than one file these can be merged using the FSS spreadsheet. o Test and submit the end of year information o Receive the appropriate feedback including errors, acknowledgements, payments information back into the FSS Spreadsheet which allows for easy corrections to take place. Employers who intend to use this on-line service require e-ID authentication and can request access through the CFR03. Employers can opt to assign the filing of the FSS end of year documents to a trusted person or to a registered Tax Practitioner. Access to a trusted person who is not a registered Practitioner is to be granted via a CFR03; on the other hand, Service access to a registered Practitioner is to be granted through CFR02.
More information on CfR Services On-Line and how to register for FSS On-Line Services may be found here.
Forms and Guidelines
Click on the following links to access forms and guidelines relevant to FSS obligations and submissions. The Electronic Lodgement Specifications is a guideline which is more technical in nature and aimed at payroll software developers who may be required to provide the facility of the electronic lodgement to their clients.
Power-point Presentation on how to Submit FSS data
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