A Pay as you Earn (PAYE) num­ber must be ob­tained by all com­pa­nies and sole traders who hire em­ploy­ees. The PAYE num­ber is used to re­mit tax­es with­held from em­ploy­ees' earn­ings in ac­cor­dance with the PAYE Sys­tem.

How do I ap­ply?

You must fill out an ap­pli­ca­tion form and re­turn it, to­geth­er with sup­port­ing doc­u­men­ta­tion, to one of the of­fices of the Min­istry of Fi­nance be­low. Ap­pli­ca­tion forms can be ob­tained at any of the of­fices list­ed be­low, or you may down­load the ap­pli­ca­tion forms by fol­low­ing the links at the end of this sec­tion. These num­bers must be utilised for the du­ra­tion of the life of the in­di­vid­ual or com­pa­ny.

What doc­u­ments do I need?

The fol­low­ing doc­u­ments must be sub­mit­ted with your com­plet­ed ap­pli­ca­tion form:

Com­pa­nies:

• Orig­i­nal & copy of the Cer­tifi­cate of In­cor­po­ra­tion / Reg­is­tra­tion.

• Name & File Num­bers of Di­rec­tors.

• Orig­i­nal & Copy of No­tice of Di­rec­tors.

• Orig­i­nal and Copy of No­tice of Ad­dress­es.

• Out­stand­ing re­turns (if ap­plic­a­ble).

• Self-Em­ployed In­di­vid­u­als and Sole Traders:

• Orig­i­nal & copy of Cer­tifi­cate of Reg­is­tra­tion (if ap­plic­a­ble).

• Orig­i­nal and copy of na­tion­al iden­ti­fi­ca­tion (ID card, pass­port or dri­ver's per­mit).

• Out­stand­ing re­turns (if ap­plic­a­ble).

• In­di­vid­ual Em­ploy­ees:

• Orig­i­nal and copy of na­tion­al iden­ti­fi­ca­tion (ID card, pass­port or dri­ver's per­mit).

• Let­ter from em­ploy­er in­di­cat­ing ef­fec­tive date of em­ploy­ment and salary, or TD4 Cer­tifi­cate (this is is­sued by your em­ploy­er) for pri­or years.

• Out­stand­ing re­turns (if ap­plic­a­ble).

Part­ner­ships:

• Name and ad­dress­es of each part­ner.

• Ev­i­dence of BIR num­bers for each part­ner- Orig­i­nal and Copy of Cer­tifi­cate of Reg­is­tra­tion, and/or Part­ner­ship agree­ment.

• Out­stand­ing re­turns (if ap­plic­a­ble).

Tak­en from the

Min­istry of Fi­nance Web site: www.gov.tt/ser­vices