How to pay deductions made from employees’ salaries
If you, the employer, have been ordered to make a deduction in your employee’s salary, this amount must be paid in the correct way.
How you pay depends on the type of claim:
Claims against your own employees relating to tax and employer’s national insurance contributions
Underpaid tax and advance tax claims are the most frequent.
Attachment of earnings for claims against salary recipients happen in connection with reporting in the a-melding.
Payment information for the period in question can be found in the feedback from the a-melding.
Claims against self-employed persons working for your enterprise relating to tax and employer’s national insurance contributions
Underpaid tax and advance tax claims are the most frequent.
Attachment of earnings for claims against self-employed persons must be reported through settlement lists.
Payment information will be found in the settlement list sent to the employer.
Other duty claims
Attachment of earnings that are meant to cover duty claims such as value added tax (VAT), excise duties, customs duties, and the like, must not be reported via the a-melding.
You’ll receive information from us about the KID and account number you must use.
Use account number 8276 01 00435.
You’ll also find payment information in the letter you’ve received regarding the attachment of earnings.
Use the KID number stated on the invoice
You must always use the KID number stated on the invoice. Enter the complete KID number. If there is a hyphen at the end of the KID number, you must enter that too.
If you cannot pay using a KID number, you must enter a national identity number, organisation number or case reference number when making payments to us.
Use account number 8276 03 00256.
You’ll also find payment information in the letter you’ve received regarding the attachment of earnings.
Use the KID number stated on the invoice
You must always use the KID number stated on the invoice. Enter the complete KID number. If there is a hyphen at the end of the KID number, you must enter that too.
If you cannot pay using a KID number, you must enter a national identity number, organisation number or case reference number when making payments to us.
Important information
If you make deductions from an employee’s salary without paying the deducted amount to us, your business is liable for this amount.