• To maintain employees book keeping: names, salaries, nature of work, starting and ending date of employment, employees’ family status, amounts to be deducted, amount of withheld tax. 
• To withhold the tax when paying the employees’ salaries 
• To submit a declaration form each quarter (form R10) 
• To pay the withheld amounts of tax each quarter
• To submit an end of year declaration (form R5) 
• To pay any tax difference owed to the treasury after reconciliation, if any.

For further information, please consult the circular number 2600 dated 23/12/2002

• To keep their Personal Identification Card.
• To fill the commitment form (R4) that will be kept by the employer.
• To update their personal information yearly (form R4).
• To submit a yearly personal declaration to the income tax department (form R8) before the 30th of April if he/she is working for several employers, or if he/she is owner or partner in any other business.
• In the latter case, to pay the amount of tax due to the tax administration.

For further information, please consult the circular number 2540 dated 18/12/2002