Companies report on a paper form only in special circumstances
Data can only be reported to the Incomes Register on a paper form in special circumstances. For example, if filing an electronic report is impossible for an individual, estate, casual employer, or foreigner due to technical obstacles.
The deadline for reports submitted on a paper form is eight calendar days
The deadline for reports submitted in paper format is eight calendar days rather than the usual five for companies and organisations. This means that the data must be submitted on the paper form no later than on the eighth calendar day after the payment date.
Saturdays, Sundays and other holidays must be counted when determining the eighth calendar day after the payment date. If the report deadline is a Saturday, Sunday or other holiday, the data can be reported on the following business day.
Example: The employer pays employee's wages on 15 January. Saturdays, Sundays or other holidays will not affect the calculation of the eighth calendar day after the payment date. If the employer reports on a paper form, the employer must report the wages paid to the Incomes Register by Wednesday 23 January.
Use the Incomes Register’s forms
If the data cannot be submitted electronically but is provided in paper format, you must use the forms published by the Incomes Register. Each form will provide the data of a single payment date for a single income earner. If your company has several employees, you must submit a separate report for each employee.
Incomplete forms will be rejected
If the report is incomplete, i.e. mandatory data is missing or the data is open to interpretation, the report will be rejected and will not be saved in the Incomes Register. The Incomes Register will send a letter concerning the rejection, detailing which data is missing or inadequate. Incomplete reports are not saved in the Incomes Register. Instead, the payer must submit a new report.