The Incomes Register simplifies and clarifies payers' reporting obligations. The payer is a payer that pays wages, for example an employer or a benefit payer. Wages paid as of 1 January 2019 are reported to the Incomes Register. Pensions and benefits paid will be reported to the Incomes Register as of 1 January 2021. The payer is subject to reporting obligation.
The payer will only need to submit the information to the Incomes Register, from which the data users who need the information can retrieve it.
Information can be submitted to the Incomes Register using a technical interface. This refers to an electronic link between a payroll system or the system of a benefit payer and the Incomes Register. Information can be submitted in the Incomes Register’s e-service either on an online form or by uploading files via the upload service. Earnings payment data can be submitted on paper only in special circumstances. Pensions and benefits data cannot be submitted on paper.
How are employer contributions generated?
The payer, i.e., the employer, submits information to the Incomes Register, from which the Incomes Register data users can retrieve the data they need. Data users receive data from the Incomes Register automatically in accordance with their data access rights. Based on the data, they generate employer contributions, such as health insurance contributions, insurance premium invoices and unemployment insurance contributions.
Employer contributions are paid directly to the data users. Details relating to the payment of employer contributions, such as reference numbers or bank account numbers, are not available in the Incomes Register.
If necessary, data users monitor the contents of reports and can make a request for clarification concerning errors or defects found on a report. The employer must correct the data in the Incomes Register.
If an employer has not reported data to the Incomes Register, data users may impose penalty fees.