Two different reports are used for reporting to the Incomes Register: the earnings payment report and the employer’s separate report. The need for reporting arises, for example, from wage payments, fringe benefits and other compensations. It is recommended to take a deeper look into the Incomes Register here.
The earnings payment report is prepared no later than five calendar days after payday. This report is used for reporting what was paid, who was paid, and who made the payment to the Incomes Register. Information on the taxes withheld as well as insurance and other reporting-related information about the employee and employer concerned will also be forwarded to the Incomes Register.
Detailed instructions for filing an earnings payment report can be found here.
Another form of reporting that must be carried out on a monthly basis is the employer’s separate report. This report is used for reporting the amount of health insurance contributions and, if applicable, that no wages were paid during the period in question. When the report is filed, a payment receipt completed with the relevant accounting entries will be generated of the withholding tax and health insurance contributions.
Detailed instructions for filing an employer’s separate report can be found here.