Frequently Asked Questions

In this section you will find all the frequently asked questions about the facilities and services offered at the Barbados Revenue Authority.

How to Get Started with Pay As You Earn (P.A.Y.E)?


Every employer who has persons earning more than $481 per week or $2,083 per month is required to register as an employer with the Barbados Revenue Authority. He/she is then issued with all the required forms.

  1. The first form we will focus on is the Employee Declaration Form, A47: 001. All employees must complete this form. It allows the employer to determine the relevant tax Code under which the employee will be taxed. Each employed person starts with a basic allowance of $25,000 and this can increase depending on the amount of the allowances that person has claimed.
  2. A person claiming $25,000 would have a tax code of 250W or 250M depending on whether that person was paid weekly or monthly. The code enables the employer to deduct the correct amount of tax from each employee.
  3. Another form issued to the employer is the PAYE Tax Deduction Remittance Form, A47:004. After taxes have been deducted from all persons liable to tax the employer is obligated to pay all sums over to the Commissioner on or before the 15th of the month following the month in which it was deducted.
  4. This form, A47.004, (available online) is used to remit all sums to the Barbados Revenue Authority. Employers should be sure to include their Account Numbers. Payments may be posted, hand delivered or placed in our 24 hr. mailbox on the north side of the Ground Floor, Treasury Building.
  5. The Tax Tables Booklet contains a set of instructions to each employer. These instructions, !f closely followed, will greatly assist the users in deducting the correct amount of tax. They will also advise the employer what amounts are taxable, what amount must be deducted for the month from the employee and how to account for the amounts deducted.
  6. The main function of the Tax Tables is to show the employer how much PAYE to deduct from each person's pay package. This book contains over 300 pages with tables that make it as simple as possible for its users. The P.A.Y.E. section is staffed by officers who are responsible for the rendering of any assistance needed.

Persons who are employed with more than one employer must complete and file one Employee Declaration Form only with the employer of his or her choice. The wages or salary earned from the other employer(s) is then to be taxed under table X. This means that no allowances are taken into account in the deduction of P.A.Y.E. In other words, the total amount earned with the second employer is taxed at between 20% to 38%.

If an employee feels too much or too little tax is being deducted from his/her wages or salary that person may in writing give notice of complaint, stating the grounds of his complaint, to the Commissioner.

If after the Commissioner has investigated the complaint and found that too much tax has been deducted from the emoluments of that person, she shall as soon as practicable cause the excess to be refunded to that person.