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Was your report to the Incomes Register submitted late?

If you submit reports to the Incomes Register late, you must pay a late-filing penalty.

As of 1 January 2021, the Tax Administration imposes a late-filing penalty charge on any payments, benefits or repayments that are not reported to the Incomes Register in time. The Tax Administration imposes the charge based on data received from the Incomes Register. Starting 1 January 2022, not only the reportable data on wages and earnings but also on pension and benefit income are subject to late-filing penalty charges.

The amounts of the penalty charges are based on the Incomes Register’s data-entry requirements for each calendar month. The Tax Administration’s IT system may generate several decisions on penalty charges for a single month. However, the day-specific late-filing penalty is only imposed once per month.

Decisions on late-filing penalties appear on your monthly tax summary, available in MyTax. The due date for payment is the second general due date after the penalty’s inclusion in the summary.

No penalty charge is collected if it amounts to less than €3. However, if other late submittals to the Incomes Register occur for the same period, the amount that was previously ignored will be taken into account in the calculation of the new late-filing penalty charge.

For more information about the charges, see the Incomes Register website

Are you correcting data by first cancelling a report and then submitting a new report? Read more about how new reports affect late-filing penalties.

If you do not submit the required data to the Incomes Register at all, the Tax Administration will assess your tax period’s payroll by estimation

If you fail to submit the data to the Incomes Register by its deadline, you receive a letter from the Tax Administration reminding you to give the reports. The letter will contain an estimate for the amount of the tax.

If you receive such a letter, please submit the required reports to the Incomes Register by the date the letter sets out. Otherwise, we have to estimate your company’s payroll data. In that case, our estimate will be the base for the taxes and the punitive tax increase that you would have to pay because the reports were not submitted.

If you submit the required reports later, we will cancel the estimate and the increased tax after the new data from you is displayed in our IT system.

What are the consequences of reporting wrong information?

If you submit an earnings payment report to the Incomes Register that contains wrong information and you do not make the necessary corrections although you are prompted to do so, the Tax Administration may impose a charge for negligence.

Read more about the penalty fees related to the Incomes Register