Employers paying salary and earned income must report electronically to the Incomes Register for payments done on 1st of January 2019, of after.
Data reported to the Incomes Register includes salaries, bonuses, fringe benefits, non-wage compensations for work and other earnings. Tax-free and taxable reimbursements of expenses must also be reported. In addition, e.g. wages paid to an owner of a limited liability company must be reported. However, withdrawals for private use by a self-employed person will not be reported to the Incomes Register.