What data do associations submit to the Incomes Register?
Submit data about wages, fees or compensation paid by an association, foundation or sports club to the Incomes Register using the earnings payment report. Submit the report using the association’s Business ID.
Submit the data within 5 days of the payment date. Certain one-off payments and fringe benefits of associations have a longer deadline.
An association pays wages or compensation to its employee
An association pays wages if it has entered into an employment contract with an employee. For example, a coach can be a salaried employee in a sports club.
If an association has paid wages, also submit one employer’s separate report for the month in question in addition to the earnings payment reports. Submit it to report the total amount of the employer’s health insurance contributions. Calculate the amount from all wages paid by the association during the month.
Submit separate data about for each individual and payment in the earnings payment report.
An association pays wages or compensation to its employee
Payment
Income type
Gross wages
Income types of the 100 or 200 series, e.g. Time-rate pay (201)
Meeting fees
Meeting fee (210); attach the following type of insurance information with the income type: “Subject to social insurance contributions: Yes”
Athlete’s wages
Income types of the 100 or 200 series, e.g. Time-rate pay (201); enter “Athlete” as an additional income earner detail
Fees paid to a board member
Compensation for membership of a governing body (308); attach the following type of insurance information with the income type: “Subject to social insurance contributions: Yes”
An association pays compensation to other individuals
An association pays non-wage compensation for work or fees if it pays compensation to individuals who are not in an employment relationship with the association. For example, a sports club can purchase services or a road maintenance association can pay fees to an auditor.
Report non-wage compensation for work to the Incomes Register only if the recipient is not in the prepayment register.
If an association pays compensation to a volunteer worker, see the instructions “A non-profit organisation pays compensation” below.
Submit separate data about for each individual and payment in the earnings payment report.
An association pays compensation to other individuals
Payment
Income type
Fees
Non-wage compensation for work (336)
Kilometre and daily allowances and other reimbursements of expenses, including bus and other travel tickets, work equipment and material, for which an association pays compensation against receipts
Non-wage compensation for work (336)
Compensation for an individual’s personal telephone subscription or internet connection or for an internet connection in the individual’s home registered in the association’s name
Non-wage compensation for work (336)
Meeting fees
Meeting fee (210)
Fees paid to a board member
Compensation for membership of a governing body (308)
Fees paid to a referee or judge (if the association is not a non-profit organisation, also add kilometre allowances to the fees and report the total amount)
Non-wage compensation for work (336)
Fees paid to an athlete (also include taxable reimbursements of expenses)
If you also pay tax-exempt kilometre allowances to an athlete
Non-wage compensation for work (336); enter “Athlete” as an additional income earner detail
Kilometre allowance (tax-exempt) (311); enter “Athlete” as an additional income earner detail
If you deducted the amount withheld from taxable reimbursements, report it on the same earnings payment report with the reimbursements under the income type Withholding (402).
A non-profit organisation pays compensation for unpaid volunteer work
If an association is a non-profit organisation, it can pay certain tax-exempt compensation to its volunteers for communal work, for example.
If you pay other compensation or wages to a volunteer worker, work is no longer unpaid. In this case, see the previous sections for instructions.
Submit separate data about for each individual and payment in the earnings payment report.
A non-profit organisation pays compensation for unpaid volunteer work
Payment
Income type
Tax-exempt kilometre allowances paid to a participant in unpaid volunteer work (including referees and judges); at most EUR 3,000 a year per person
Kilometre allowance paid by non-profit organisation (357); the number of kilometres is not reported
Tax-exempt daily allowances paid to a participant in unpaid volunteer work (including referees and judges); at most 20 days a year per person
Daily allowance paid by non-profit organisation (358)
The proportion of kilometre and daily allowances that exceeds the maximum limit for tax-exempt compensation
Non-wage compensation for work (336)
Compensation for costs from a volunteer’s personal telephone subscription or internet connection
Other taxable income deemed earned income (316)
Clothes up to EUR 100, including T-shirts and tracksuits, that an association hands over to its members
Not reported to the Incomes Register
Clothes, other equipment and benefits of more than EUR 100 that an association hands over to its members
Other taxable income deemed earned income (316)
Bus and other travel tickets that an association pays against receipts
Not reported to the Incomes Register
Products acquired for an association that the association pays against receipts
Not reported to the Incomes Register
An association gives competition prizes
An association can give various prizes at dog shows or sports competitions, for example.
If a prize is given jointly by several associations, you need to agree which association reports the prize to the Incomes Register using its Business ID. Reporting also depends on the type of prize and its recipient.
Submit separate data about for each individual and payment in the earnings payment report.
An association gives competition prizes
A prize worth up to EUR 100
Income type
A product prize of an insignificant value, e.g. a medal, trophy, cap, plush toy or coffee package
Not reported to the Incomes Register
A prize worth up to EUR 100, whose recipient is not an employee of the association
Not reported to the Incomes Register
A prize given to an employee of the association – the value is irrelevant; the prize must always be reported
A monetary prize: Other compensation (216) Other than a monetary prize: Other fringe benefit (317)
A prize worth more than EUR 100
Income type
A prize whose recipient is not an employee of the association, including prizes given to animal owners or trainers
Other taxable income deemed earned income (316)
A prize given to an athlete, rider or animal driver for non-professional or professional sports
Non-wage compensation for work (336), enter “Athlete” as an additional income earner detail
A prize given to other than an athlete, which is non-wage compensation for work
Non-wage compensation for work (336)
A prize which is a royalty, e.g. a prize given at an art contest
Compensation for use, earned income (313)
If you deducted the amount withheld from a monetary prize, report it on the same earnings payment report with the prize under the income type Withholding (402).
Detailed instructions and examples
See more examples and read more about various fees and prizes:
