Submission of FSS documents in paper format

All employers submitting FSS end of year documents in paper format, for the year ending 31 December 2003, must ensure that the documents reach the FSS Section by 15 February 2004.

These documents shall be vetted and returned if found to be incorrect or incomplete in any respect. Employers would be considered as defaulters, and hence subject to fines, until such time as all errors are rectified and the documents re-submitted to the Department.

Electronic submission of FSS documents

The Inland Revenue Department is pleased to announce that on-line Internet services for employers will be available as from January 2004.

On-line services for employers will be initially implemented for those employers who submit the end of year documents under the FSS rules (FS7's and FS3's) electronically as files on diskette. Employers will be able to submit these files over the Internet from home or office at any time during the day, without the need to call at the Inland Revenue to present the diskettes. This service includes the on-line validation and acknowledgement of the FSS and SSC files and Employers will also be able to view both FSS Tax and SSC payments on-line.

Employers may submit their FS3's and FS7's through the Internet by the 15th March 2004.

Employers who intend to use this on-line service will be provided with a digital certificate for authentication purposes and can apply for this service using form IRWEB06. Applications will be accepted up to the 15th of January 2004.

Employers may also authorise tax practitioners to submit FSS end of year documents on their behalf using form IRWEB02.

For further assistance, please contact our payroll desk.