The employer or payer of earnings must withhold the required income tax and social security contributions from employment income payments, report them and make payment to the Tax Administration. This instruction applies to all companies, organisations, and other entities in the role of employer.
The employer makes payment of their withholding online to their authorised tax account. Periodic returns of withholding are made by the employer either on a monthly or quarterly basis, as agreed with the Tax Administration.
Employer
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Web page updated on 17 Mar 2025 16:26