Fringe benefits

When are fringe benefits reported to the Incomes Register?

Report data on fringe benefits no later than on the fifth day of the calendar month following the accrual month. The accrual month means the month during which the fringe benefit was available to the employee.

If monetary wages are paid for the accrual month of the fringe benefit during the calendar month following the accrual month of the fringe benefit, the fringe benefit can also be reported as income of the calendar month following its accrual month. In such a case, the report must be submitted by the fifth day of the calendar month following the month for which the fringe benefit has been reported as income.

Example: Fringe benefit and monetary wages are accrued in March. If the monetary wages accrued in March are paid in April, the fringe benefit can also be reported as income for April. In this case, the fringe benefit must be reported to the Incomes Register on 5 May at the latest.

How do I correct a telephone benefit?

If you have reported a telephone benefit of EUR 20 per month to the Incomes Register, even though the person did not have a telephone benefit at their disposal, you must correct the previous report. Submit a replacement report and delete the telephone benefit from the reports in which it should not have been entered.

If you have not reported a telephone benefit of EUR 20 per month to the Incomes Register, even though the person had a telephone benefit at their disposal, you must either submit a new report or correct the previous report. Report the telephone benefit in the earnings payment report for those months from which it is missing or correct the previously submitted report and add the telephone benefit to it.

If you have reported the telephone benefit for the entire year in the beginning of the year but the benefit has actually been in use for only part of the year, you must correct the previous report. Submit a replacement report and report the actual amount of the telephone benefit.

You must also correct the employer's health insurance contribution submitted on the employer's separate report for the months for which you correct the earnings payment report.

Because the changes made to the instructions of the telephone benefit were not published until now, can we record the entrepreneurs' telephone benefits for the rest of the year in March and also report them to the Incomes Register at the same time?
Of course, we could submit replacement reports for January and, if necessary, cancel the reports for February and March but it would mean more work.

Because the changes to the instructions were only published now in March, you need not change the reports for January and February. You may process and report the entrepreneurs' telephone benefits for the rest of the year, i.e. for the remaining ten months, at the same time in March. There is no need for retroactive corrections to January or February, as the data for those months is correct. This is also applicable to a situation where an entrepreneur's telephone benefit begins in the middle of the year and processing it in January would not even be possible.

If an entrepreneur withdraws wages only occasionally, but has a telephone benefit, does a report need to be submitted for every month of this benefit? Could not the telephone benefit for the entire year be reported in advance, for example?

In the future, a benefit cannot be reported for the entire year just once; instead, such data must be reported in real time. In accordance with the usage principle, fringe benefits will be counted as income for the month during which the benefit was available to the income earner. A telephone benefit must therefore also be reported in real time. The Incomes Register's new instructions on reporting the telephone benefit only apply to situations where no other income is paid in addition to the benefit.

If no monetary payments are made to an income earner, the non-monetary payments and benefits are reported monthly, no later than on the fifth day of the calendar month following the month in which the benefit was received. The telephone benefit must also be taken into account in the total amount of the employer's health insurance contributions each month.

The data can be reported 45 days before the payment date.

A retired managing director is not paid wages but has a telephone benefit that is processed in payroll accounting in December for the entire year. When should the data be submitted to the Incomes Register?

If the telephone benefit is processed in payroll accounting in advance for the entire year in January, it can also be reported to the Incomes Register in advance once a year. It is possible to take this action when the payable income is not subject to earnings-related pension, unemployment, or accident and occupational disease insurance contributions. Another condition is that the person is not paid any other income or has not been issued any other benefit.

If the telephone benefit is not processed in advance for the entire year, the benefit must be reported as income for the month during which the benefit was available to the income earner. A telephone benefit must therefore also be reported in real time.

If no monetary payments are made to an income earner, the non-monetary payments and benefits are reported monthly, no later than on the fifth day of the calendar month following the month in which the benefit was received. The last day of the month when the benefit was in use must be entered as the payment date. The telephone benefit should also be taken into account in the total amount of the employer's health insurance contributions each month.