Employer Register

An employer, who begins regular payments of salaries, is required to submit a notification to the employment register of the Tax Administration using the BIS form [Starting up Business]⁠. If salaries are paid only temporarily and there are less than six employees or the company has only one permanent employee, the entrepreneur is deemed to be a casual employer and is not subject to such notification requirement. All employers must report paid salaries to the Incomes Register regardless of their status as a casual or registered employer. However, registered employers must file a report to the Incomes Register also for any months when salaries have not been paid.