Instructions for individuals

Guidance for private individuals and households are listed on this page.

  • Every release has a specific period of validity and a version history. It is important to refer to the correct version of the instructions and guidance, valid when the reporting month is ongoing.
  • If you are making corrections to past reports, make sure to follow the version that had been valid for the month and year concerned.

The guides listed below contain examples that involve social security contributions.  Unless otherwise indicated, their values reflect the percentage rates of contribution that were in force during the years referred to in the examples.

Detailed guidance for households
Latest release Valid from Information about previous
releases and versions

Households as employers

The instruction is intended for households that pay wages or other earned income and report the data to the Incomes Register.

The instructions describe:

  • the information required for reporting in the most common payment situations
  • deadlines for reporting
  • channels for reporting data
  • correcting submitted data
  • handling employer obligations
  • examples of different payment situations and the reports to be submitted for them.


Previous versions: Households as employers

Page last updated 2/14/2023