Detailed guidance

On this page you can find detailed guidance on reporting to the Incomes Register.

The employee and employer's social insurance contributions mentioned in the examples in the instructions are calculated using the percentages for 2017.

Reporting earnings payment data to the Incomes Register

Monetary wages and items deducted from wages

Correcting data in the Incomes Register

Employer’s separate report

Mandatory and complementary data in the earnings payment report

Fringe benefits and reimbursements of expenses

International situations

Employment relationship data

Insurance-related data

Payments made by substitute payer

Rewarding employees, payments made to an entrepreneur and other special circumstances

Absence data

Households as employers

Reporting benefits payment data to the Incomes Register

Instructions will be published in 2019.

Penalty fees in the Incomes Register

Reporting income data: penalty fees