G No. 29: the annual statement of salaries paid

Every month, the employer withholds IRG (personal income tax) from salaries and pays it over with the G No. 50 slip. G No. 29 is the year-end summary: for each employee, it shows the amounts paid and the tax withheld. This lets the administration match the monthly withholding paid over against the amounts paid to each person.

It covers every type of salary payment: salaries, wages, allowances and other remuneration, as well as pensions and life annuities paid by the employer during the year.

Not to be confused with

• The monthly G No. 50 is used to pay the IRG withheld each month. G No. 29 does not replace those payments; it summarises them.
• The CNAS annual salary declaration is a separate social security return, filed with the employees' social security fund. Both are required.
• G No. 1 is the personal return of an employee who has income other than their salary; it is not the employer's return.

G No. 29 is due from any individual or legal entity that, during the previous year, paid salaries, wages, allowances, other remuneration, pensions or life annuities. This includes in particular:

• companies (SARL, EURL, SPA...) with at least one employee;
• sole traders, craftspeople and self-employed professionals who have staff;
• associations and other bodies that pay employees.

An employer that paid no salary during the year has no named statement to fill in. Ask your tax office whether it still expects a return marked "nil".

1. 1

   Get the right form

   The DGI has published a new G29 salary statement: start from the current version, on the DGI website or on Jibaya'tic.

2. 2

   Start from the payroll register

   For each employee, add up the taxable amounts paid and the IRG withheld over the year.

3. 3

   Collect each employee's NIN

   Copy it from the national identity card. A missing or wrong NIN leaves the line incomplete.

4. 4

   Fill in one line per employee

   Identity, NIN, period of employment, amounts paid and IRG withheld, including for employees who left during the year.

5. 5

   Reconcile with the G No. 50 slips

   Total IRG withheld must match the IRG paid over each month. Correct or document any difference.

6. 6

   Fill in the header and totals

   Company name, NIF, year concerned, number of employees, overall totals.

7. 7

   File before 30 April

   Online if your office is equipped with Jibaya'tic, otherwise at the counter. Keep the acknowledgement or confirmation.

8. 8

   Keep the file

   The payroll register, slips and return must be available in case of a tax audit.

G No. 29 is filed with the tax office that manages the employer's file: the Large Enterprises Directorate (DGE), a tax centre (CDI), a local tax centre (CPI) or a tax inspection office, depending on which one you depend on.

For employers attached to an office equipped with Jibaya'tic, online filing is mandatory. The salary statement can then be provided on electronic media or filed online. Portal access codes are requested from the managing office.

According to the DGI, online filing remains optional for taxpayers under the IFU (flat-rate single tax). A small employer under the IFU can therefore file at the counter, if their office allows it.

Legal deadline (amounts paid in year N-1)

30 April

Deadline after a sale or closure of the business

10 days

Deadline for heirs if the employer dies

6 months

G No. 29 must be filed before 30 April each year, for amounts paid during the previous year. Salaries for 2026 must therefore be declared before 30 April 2027.

Special cases set out by the DGI: if the business is sold or closes, in whole or in part, the return is due within 10 days; if the employer dies, the heirs file it within 6 months of the death.

Late filing triggers the penalties set by the CIDTA (Direct Taxes Code). A difference between the IRG declared on G No. 29 and the IRG paid over on the G No. 50 slips will also draw the administration's attention.

• Leaving out an employee's NIN, or copying a wrong number.
• Omitting an employee who left during the year, or a part-time employee.
• Declaring a total IRG different from the amount paid over on the year's G No. 50 slips.
• Confusing G No. 29 with the CNAS annual declaration: both are required.
• Using the old form when a new one has been published.
• Missing the 10-day deadline after a sale or closure of the business.
• Filing at the counter when your office requires online filing.