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Is the ITF annual return Form 5 or Form 5A?

The ITF annual return goes by two names. ITF's page calls it Form 5A; the downloadable PDF is titled ITF Form 5. Here is which one you actually need.

3 min readBy the Docufy editorial team

Quick answer

They are the same filing. ITF's employer registration page calls the annual return Form 5A, while the downloadable PDF you actually fill in is titled ITF Form 5. Either name gets you the right document, as long as you are already a registered employer rather than filing for the first time.

Page calls it
Form 5A
Downloadable PDF is titled
ITF Form 5
Who files it
employers already registered with ITF
New employers instead file
ITF Form 7A
On this page

Search for the ITF annual return and two form numbers turn up: Form 5 and Form 5A. Both are correct, and the confusion is easy to clear up.

Why two names show up

ITF's own employer registration page refers to the annual return as Form 5A. The actual downloadable PDF, the one you print and complete, is titled "ITF Form 5: Employer's Annual Returns of Training Contribution".

This is a labelling inconsistency on ITF's own materials, not two different filings. Whichever name led you here, the form you need is the same one.

Who files this form

This return is for employers already registered with ITF, filing their annual figures for a year they are already contributing in. It is not the form a first-time employer uses to register.

A business filing with ITF for the very first time uses ITF Form 7A instead, which triggers an assessment before any payment happens. See ITF Form 7A for new employers if that is your situation.

What the form asks for

The annual return works from the same payroll definition as everything else ITF calculates from: all basic pay, allowances and other entitlements paid in or outside Nigeria.

Practically, that means pulling together a year's worth of basic pay, allowances, directors' fees, bonuses and casual wages, the same list covered in the ITF contribution rate and what counts as payroll.

What you need before filing

  1. Your ITF employer or National Number from your original registration.
  2. A full payroll total for the year the return covers.
  3. Evidence of contributions already paid during that year.
  4. Your Area Office details, since the completed return and payment evidence both go back there.

How this fits with the compliance certificate

Filing the annual return correctly, and on time, is part of what keeps you in a position to request an ITF compliance certificate when a tender needs one. A late or missing annual return can hold up that certificate later.

Think of the annual return as the record-keeping half of compliance, and the certificate as the proof a third party actually asks to see. One feeds directly into the other, so a gap in your filing history tends to surface exactly when a tender deadline makes it least convenient to fix.

Where the confusion tends to cause real problems

Staff handling compliance across several companies sometimes file the wrong document simply because a colleague or a template referred to it by the other name. Standardise on one name internally, whichever you prefer, and note the other beside it so nobody searches ITF's site for a form that does not exist under that exact title.

Common mistakes

  • Searching only for "Form 5A" or only for "Form 5" and assuming the other does not apply.
  • Using the new-employer form when an annual return was what was actually due.
  • Under-totalling payroll by leaving out allowances and casual wages.
  • Filing the return without keeping a copy of what was submitted.

For the wider ITF picture, see who must pay the ITF levy and the ITF compliance certificate guide.

Questions people ask

Are Form 5 and Form 5A different documents?

No. ITF's own page refers to the annual return as Form 5A, while the actual downloadable form is titled ITF Form 5. Both point to the same filing.

Why do both names appear online?

It comes down to inconsistent labelling on ITF's own materials, not two separate processes. Use whichever name gets you to the right PDF.

Do new employers file this form too?

No. A business filing with ITF for the first time uses ITF Form 7A instead. See ITF Form 7A for new employers.

What figures does the annual return ask for?

The same payroll detail as registration: all basic pay, allowances and other entitlements paid in or outside Nigeria, covering the year the return relates to.

Sources

Last checked 27 Sep 2026. Fees and rules change; the agency that issues the document has the final word. See our editorial policy.

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