Opening a deductions file

If you a new employer who employs a worker or workers in your business, you must open a deductions file with the income tax authorities.
After receiving information on the opening of a deductions file and the file number from the income tax authorities, the NII will automatically open a deductions file for you as a new employer.

After the opening of your deductions file at the NII, you will receive by regular mail:

• Notification regarding the opening of your file, the number of employees you have reported and the insurance rates you must pay for them.
• A questionnaire that asks for additional information and which you must fill out and return to the handling branch by mail or fax. The questionnaire may also be sent through the website's documents sending service.
• A payment sheet used to pay insurance contributions each month. Insurance contributions may also be paid by other means. For further information, click here.