Errors in a-meldings may cause employees to incur additional tax

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Although employees have an independent responsibility to check that they have received an annual summary of reported information and to check this information, it is nevertheless the employer's responsibility to submit accurate information.

The information will be pre-completed in the employee's tax return. 
This information will also be used as a basis in the employee's assessment and tax settlement if no other information is received.

The information that the employer provides in a-meldings is therefore very important in ensuring that the employee pays the right amount of tax.

Consequences of an employer failing to submit a-meldings or submitting inaccurate or incomplete information:

  • The employee’s income will not be pre-completed in the employee’s tax return
  • The employee will not be able to use the submission exemption scheme because they have to correct the tax return themselves.
  • If an employee forgets to correct the information in the tax return and this results or could have resulted in the tax being set too low, the employee will normally have to pay additional tax. Additional tax is calculated at the rate of 20 percent of the tax benefit that has or could have been gained. The rate is 10 per cent when the inaccurate or incomplete information concerns details which are provided by the employer or others.
  • The amount of tax that is deducted from the employee's income will not be registered under the employee.
  • The employee's tax assessment will be incorrect.
  • The employee's summary of the information that the employer has submitted via a-meldings will contain errors.
  • Employers who discover errors or omissions in a-meldings that have already been submitted must correct the information as soon as possible.

 

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