New employer's separate report

Use the employer’s separate report to report the employer’s health insurance contribution and amounts deducted from it.

In most cases a household is a casual employer. Casual employers have only one employee over the calendar year, or alternatively no more than five employees whose employment relationship is not intended to continue for the full calendar year. Regular employers pay regular pay to at least two employees, or irrespective of the duration of employment, to more than five employees.

Submit an employer’s separate report for wage payment months only if you pay the same income earner more than EUR 1,500 in total over a calendar year.  

The employer’s separate report is submitted by the fifth day of the calendar month following the payday.

Reporting guidelines if the household is a regular employer

Read more about the employer’s separate report

 

New employer's separate report

The employer’s separate report has three parts:

1. Payer details

2. Report data

3. Preview