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2.1ÌýÌýÌýÌý Withholding of income tax

The employer is responsible for the correct withholding from the employees and for remitting to the amount to all relevant bodies such as to the health insurance company.

Record keeping

The employer must keep a wage account for every employee. For wage accounts kept by foreign employer, see 5.3.

Most communication between employers and the tax authority is done electronically. A wage account can be kept electronically. It can include up to 40 data items including:

1. Ìý

   •ÌýÌýÌýÌý employee personal data, data on their partner and children

2. Ìý

   •ÌýÌýÌýÌý remuneration by regular payments and one-off payments

3. Ìý

   •ÌýÌýÌýÌý tax and social security assessable pay and deductions calculated for pay period and year to date

4. Ìý

   •ÌýÌýÌýÌý certain tax-free payments such as per diems (3.3), mileage expenses (3.2), cost-of-living bonuses (3.4) and business expenses (ie expenses related to the employment)

5. Ìý

   •ÌýÌýÌýÌý pension contributions (4.5)

6. Ìý

   •ÌýÌýÌýÌý grants from the employer towards childcare costs (3.1)

7. Ìý

   •ÌýÌýÌýÌý commuter lump sum and commuter euro deductions