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Employers are required to report payments and tax deductions for each payee each month. This is known as the Employer Declaration' and it comprises the following forms:

1. Ìý

   •ÌýÌýÌýÌý SKV 4786 – Main information (information about the employer). Organisations with a social security number starting with 665 must use SKV 4787

2. Ìý

   •ÌýÌýÌýÌý SKV 4788 – Individual information (information about the employee)

For filing deadlines see 1.3 and for further details about the content of Employer Declarations see 1.3.1.

The Employer Declaration can be submitted in the following ways:

1. Ìý

   •ÌýÌýÌýÌý manual form completion

2. Ìý

   •ÌýÌýÌýÌý using the e-service

3. Ìý

   •ÌýÌýÌýÌý uploading an XML file

4. Ìý

   •ÌýÌýÌýÌý automatic submission from payroll software

5. Ìý

   •ÌýÌýÌýÌý agent submission

Each of these methods are discussed in further detail below.

Manual form completion

It is possible to download the forms from the link above and file them on paper. However this is not recommended.

If a paper form is to be used then it is advisable to complete the employer declaration digitally, using