Wage statement

Wage statement

Standard procedure
If tax is paid using the standard procedure, the employer is obligated to issue a wage statement to the employee. This is issued after the end of the year and must be made available to the employee so that he or she can pay tax on the wage. This document is submitted as an enclosure in the tax return.


Simplified procedure
As the employee's income does not have to be taxed separately when the simplified procedure is applied, a wage statement is not required.

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