Employers in Ecuador, including both companies and individuals, are required to submit the Withholding Tax Annex under Employment Relationship (RDEP) to the Internal Revenue Service (Servicio de Rentas Internas, SRI) starting in January. This annex details the tax withholdings applied to employee income for the 2025 fiscal year.
The deadlines for submitting the RDEP annex for 2025 are set by resolution Nro. NAC-DGERCGC24-00000037.
According to Article 50 of the Internal Tax Regime Law, employers must also provide their employees with a withholding certificate for employment income (Form 107) during January each year, covering income earned in the previous year.
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