Making deductions from an employee’s salary

As the employer, you can be ordered to make deductions from an employee's salary, including their holiday pay, to cover an unpaid claim against the employee.

If you must make deductions from an employee’s salary and holiday pay, we’ll send you a letter.

In the letter, we’ll inform you, among other things, about

the basis for the enforcement proceeding and the type of claim, for example, underpaid tax, advance tax, employer’s withholding tax, incorrectly paid benefits, or others,
the amount you must deduct from the employee each month
when you can finish making the deductions

Paying deducted amounts

If you make deductions from an employee’s salary without paying the deducted amount to us, your business is liable for this amount.

If you, the employer, cannot withhold the entire amount or parts of the amount, you must contact us. It’s important that you state the amount you wish to pay and the reason for not withholding the entire amount.

For tax claims and employer’s national insurance contributions, please use RF-1306 Tax payments and refunds
For other taxes and duties, please use RF-1306 Contact form
For maintenance payments and overpaid benefits, please use RF-1356 Contact form - Child support and repayment

Please note that as the employer, you can be held liable for non-payment of the deducted amount.

If the employee is laid off or on long-term sick leave, and you’ve stopped salary payments, you must inform us as soon as possible.

For tax claims and employer’s national insurance contributions, please use RF-1306 Tax payments and refunds
For other taxes and duties, please use RF-1306 Contact form
For maintenance payments and overpaid benefits, please use RF-1356 Contact form - Child support and repayment

If the employee has quit, you must inform us at once. If the employee has quit and you do not inform us of this, you’ll get reminders to make deductions from the employee’s salary.

For tax claims and employer’s national insurance contributions, please use RF-1306 Tax payments and refunds
For other taxes and duties, please use RF-1306 Contact form
For maintenance payments and overpaid benefits, please use RF-1356 Contact form - Child support and repayment

You must also report in the a-melding that an employee has quit.

If you’ve paid too much to us, please contact us.

Your company’s account number must be registered with us to pay you a refund.

Please contact us if you’ve paid too much and have questions for us. Use RF-1306 to contact the Tax Administration regarding payments and refunds.

You can register or change the account number for refund of tax and employer's national insurance contributions.

If you’ve paid too much, you must send us information about