GRA PAYE 2026 Updates & Reporting Guide – Phoenix Software Inc.

This article summarizes important updates for GRA PAYE reporting in the 2026 tax year. It covers new PAYE calculation logic, changes to year-end forms, and company settings that affect reporting. The article also details updated employee-level GRA data needed for electronic submissions, along with the required file naming format and submission guidelines for GRA validation.

GRA PAYE 2026 - What’s New

GRA has introduced updates that affect:

PAYE Forms 2, 5, and 7B
Electronic file submissions

These updates are fully supported in the platform and require review before report generation.

Company Preferences - GRA Reporting Options

Company preferences control how values appear on GRA forms (Forms 2, 5, and 7).

Navigate to: Maintenance → Company Setup → Preferences → GRA Reporting

PAYE Tax Return Settings

Setting	What It Controls	Recommendation
Total Income (Form 5)	Determines income shown on Form 5	Select Taxable Income (Gross Income does not apply to V2)
Include Zero PAYE (Form 5)	Includes employees with zero PAYE	Enable if required by your reporting needs
Other Non-Tax Allowances (Form 2)	Shows non-tax allowances on Form 2	Optional
Non-Tax Allowances (Form 7)	Shows non-tax allowances on Form 7	Optional
Include PAYE Refund (Form 2/7)	Includes refund results from refund module	Enable if refunds were processed
Include PAYE Refund Code (Form 2/7)	Includes refund codes	Enable if refund codes were used
Show Employee Bank Info	Displays employee bank details	Enable if required

Form 7-v1 (YA 2021 - 2025)

These are legacy settings for older GRA forms (v-1) and do not apply to current submissions (YA 2026).

Employee Information - New GRA Fields

Additional employee details are required for PAYE 2026 reporting.

Navigate to: Employee → Payment Info Tab

New Fields

GRA Bank Account: Indicates the employee bank account to be used for GRA-issued refunds and defaults to the employee’s primary bank account.

GRA Child Claim Number: An optional reference number that employers may assign to a child declaration form for internal tracking and notation.

Reporting, File Generation & Submission

Where to Generate GRA Reports

Yearly GRA Reports

These reports are used for annual PAYE reconciliation and year-end submission to GRA.

Form 2 (CSV) – Annual employee PAYE details for electronic submission

Form 7B (PDF) – Employer PAYE summary, including company stamp and/or signature where configured

To find these reports, navigate to: Reports → Payroll Reports → Year End Reports

Monthly GRA Reports

These PAYE reports are used for periodic submissions and internal review.

Form 5 (CSV) – Monthly PAYE CSV files for GRA electronic submission

PAYE Schedule Custom – A new Custom Schedule report that offers a clear, report-style summary of key PAYE values from the electronic CSV, improving pre-submission visibility.

GRA File Name Requirement

When generating electronic PAYE files for year end submission, ensure the file name follows this format:

paye-[Employer Name]-[YYYY].csv

Example:

paye-ABCManufacturing-2025.csv

Note: The year suffix (-[YYYY].csv) is automatically appended by the system during file generation. Users only need to ensure the employer name portion is correctly set.

Where to Set the File Name

The employer portion of the GRA file name is maintained in: Maintenance → Company Setup → Company Information

This value is used consistently across all generated PAYE files to meet GRA submission standards.

Note: The file name can still be edited before generation; the above value is simply the default.

Digital Signature & Company Stamp (Form 7B)

The Form 7B allows for the inclusion of a digital company stamp and/or authorized signature.

To configure these, navigate to: Maintenance → Company Information → Signatures

Here you can:

Upload a Company Stamp
Upload an authorized Company Signature
Enable or disable each option using the corresponding checkboxes

When enabled, the selected stamp and/or signature will automatically appear on the Form 7B during report generation.

Important Submission Reminders

Transition to Digital: Please note that the GRA is increasingly prioritizing electronic submissions (CSV uploads) over manual filings to streamline processing.
File Frequency: Submit one file per month or year (as applicable).
TIN Accuracy: Ensure employee TINs match GRA records. Leave the TIN blank only if it cannot be resolved.
Validation: Review and correct all validation errors before final submission.

Client Responsibility & Due Diligence

Although our system helps automate the creation of these files, clients are responsible for carefully reviewing them. Before submitting, please take time to go over all year-end records, employee information, and configuration settings. It's important for employers to make sure the data sent to the GRA is accurate and complete.