Was your report to the Incomes Register filed late?
If you submit earnings payment data to the Incomes Register past deadline, it will result in a late fee. The Tax Administration imposes the fee on the basis of information received from the Incomes Register.
However, in 2019 and 2020, no late fees are imposed unless exceptional circumstances apply.
If you do not submit the required data to the Incomes Register at all, the Tax Administration will assess your tax period’s payroll by estimation
If you fail to submit the data to the Incomes Register by its deadline, you receive a letter from the Tax Administration reminding you to give the reports. The letter will contain an estimate for the amount of the tax.
If you receive such a letter, please submit the required reports to the Incomes Register by the date the letter sets out. Otherwise, we have to estimate your company’s payroll data. In that case, our estimate will be the base for the taxes and the punitive tax increase that you would have to pay because the reports were not submitted.
If you submit the required reports later, we will cancel the estimate and the increased tax after the new data from you is displayed in our IT system.
What are the consequences of reporting wrong information?
If you submit an earnings payment report to the Incomes Register that contains wrong information and you do not make the necessary corrections although you are prompted to do so, the Tax Administration may impose a charge for negligence.