The tax deduction cards must be obtained prior to the first payroll run. In the case of new appointments during the year, this must be done prior to the first payroll run for the new employee.
You can obtain tax deduction cards in two ways:
How to obtain an exemption card
Exemption cards are obtained in the same way as ordinary tax deduction cards. The employee needs to have had an exemption card issued before you, as their employer, can obtain it. The exemption card is accompanied by notification of all or part of the tax-free allowance.
If this amount is stated as 0, this means that the taxpayer must allocate you an amount. This occurs if another employer has obtained the exemption card before you.
You will be notified of the revised tax deduction card when the tax card or exemption card is ready to be retrieved.