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 electronic reporting is impossible for a payer due to a technical obstacle. In practice, this mainly applies to private individuals, death estates, casual employers and foreign payers.
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.
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. If the employer reports on a paper form, the employer must report the wages paid to the Incomes Register by Wednesday 23 January.
Incomplete forms will be rejected
If mandatory data is missing from a report or if a report has not been filled in clearly, the report will be rejected. In such a case, the report 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.
- If you attempted to submit a new report using the paper form and it was rejected, check the data and resubmit the report.
- If you attempted to submit a replacement report and it was rejected, check the data and resubmit the replacement report. In certain situations, the data will have to be corrected by cancelling the original report.
- A defective new or replacement report will not be saved in the Incomes Register: instead, the payer will have to resubmit the report.
It is always best to correct data through the electronic channels. With a paper form, you can only correct earnings payment data and an employer’s separate report.
For a correction, you will need the report reference of the original report. If you submitted the original report on a paper form and did not create a report reference yourself, you will find the report reference in the letter sent to you by the Incomes Register. If you created a reference yourself, use it to correct the data.
- If you want to submit a replacement report, enter “Replacement report” as the action type.
- In addition to new and changed data, also submit the data that was correct in the original report.
- Don't forget to use the report reference of the original report to be corrected as the report reference.
- If you want to cancel a report, select “Report cancellation” as the type of action.
- Provide the payer’s identifier and the report reference of the original report to be cancelled.
- No other data is needed for cancellation.
- If you want to correct data by cancelling it, you must fill in two separate forms.
- With the first form, you must report the above-mentioned cancellation data.
- The second form is the new report, where you must resubmit all the data to be reported.
- Use a new report reference for the new report, i.e. one that is different from the report to be cancelled, or leave the report reference field in the new report blank.