Employees are not required to file employment income tax returns if they have only one employment and if that is their only source of income. The following are exempted from employment income tax;
- Employment income of the President of the Republic of The Gambia
- Non – Commission officers of The Gambia Armed Forces
- Foreign diplomats
- Government pensioners
- Those exempted by the President and approved by the National Assembly
- An employee earning employment income in a foreign country and is already taxed in that country.
All other employees are deducted the employment income tax (PAYE) and the employer should file returns and make the necessary payments.