Interruption in the employment of foreign residents


For those months during which you did not employ foreign residents, you must use the reporting code marked 5 (= non-employment of foreign resident/s) in your voucher book.

If you have ceased employing foreign residents, you can either use the reporting code marked 9 (= termination of employment of foreign resident/s) in your voucher book or notify in writing the NII local branch where the deductions file for your business is being administered that you have ceased employing foreign residents.