Download - English Form | Download - Sinhala Form |
Updated Primary Employment Declaration Form – Added separate line for “Employee NIC/Passport No.”
Every employee is required to furnish Primary Employment Declaration Form, to the employer nominating his primary employment under New IRA.
- A declaration must be signed and dated by the employee and the employer, and may relate to one or more years of assessment.
- An employee must not have more than one primary employment at any one time.
- An employee may withdraw such declaration only at the end of a year of assessment, unless the primary employment is ceased
Why this form additional add NIC/Passport No? why this form not submitted to IRD ? If someone not declaration primary employment and doing two jobs ? What will happen?
A1: To identify the respective persons clearly.
A2: IRD might request at the end of the year or when they are conducting a PAYE audit.
A3: Employer should consider and the employer is required to obtain the same from employee, if not do so, the employer should deduct tax under table 07.