Who submits the employer’s separate report?
The obligation to submit an employer’s separate report varies depending on whether the payer is a regular employer, a casual employer or a household. Regular employers pay wages regularly and are registered with the Employer Register maintained by the Tax Administration. Read more about the Employer Register.
- submit the employer’s separate report for each month
A regular employer must also submit an employer's separate report when
- wages are not paid, or
- income has been paid from which the employer’s health insurance contribution has not been paid (total health insurance contributions EUR 0).
- submit the employer’s separate report only for the wage payment months, i.e. for the months when they must also submit an earnings payment report for each income earner.
Casual employers do not have to submit the employer’s separate report for months when wages or reimbursement of expenses are not paid.
Households as a casual employer
- Households submit the employer’s separate report for the wage payment months only when they pay the same income earner more than EUR 1,500 in total over a calendar year.
- If a household pays an income earner EUR 1,500 or less over a calendar year, it does not have to pay the employer’s health insurance contribution or submit the employer’s separate report.