Employer’s separate report in the Incomes Register

An employer’s separate report is used to report information not involving any individual income earner. Employers file only one employer’s separate report for each reporting month.

The employer uses the employer’s separate report to submit:

  • the total amount of the employer’s health insurance contribution for the reporting month and any deductions from that amount

    or
  • the No wages payable data item, if a regular employer made no wage payments during the month in question

    or
  • the total amount of the employer’s health insurance contribution as EUR 0 if, based on the wages and other payments made, the employer’s health insurance contribution for the reporting month is not paid.

Employers submit only one employer’s separate report per month.