Coronavirus - important information from the Tax Administration
New job in another enterprise with the same employer
Set the end date of the employment and the cause for the end date in the existing enterprise and create a new employment relationship with a new start date in the new enterprise.
This concerns the situation when an employee moves permanently from one enterprise to another but remains with the same employer. It also applies if the employee gets a temporary position in another enterprise, but remains with the same employer.
An employment relationship can only be linked to one organisation number for enterprises (sub-units).
What you have to do
If one of your employees changes job internally, from one enterprise to another, you must:
- Terminate the employment with the original enterprise by reporting an end date.
- Report a new employment in the new enterprise with a new start date.
- Check whether you need to change any other information concerning the employment.
This applies to information concerning: - Occupation code
- No. of hours per week to which a full-time position equates
- Percentage employment (FTE percentage)
- Most recent date of change in percentage employment
- Remuneration type (abolished in 2019)
- Working hours arrangement
- Most recent salary change date
- Type of appointment
- Wage seniority
- Pay grade
- Information on leave or vessels
- Check whether there will be any changes to employer's National Insurance contributions. When an employee transfers from one enterprise to another but remains with the same employer, the employer’s National Insurance contributions may change. This applies when the enterprises are in different employer’s National Insurance contribution zones.
Example – gets a temporary position in another enterprise
Declarant 1 has two enterprises, Enterprise A and Enterprise B. Lise has worked as a sales consultant for Enterprise A since 1 February. From 10 August, Lise will become the general manager for Enterprise B.
They must terminate Lise’s employment with Enterprise A and create a new employment for her in Enterprise B. They must do this in the a-melding for August.
| A-melding for August | |
| Declarant | 1 |
| Enterprise | A |
| Income recipient | Lise |
| Employment ID | 10 |
| Employment start date | 1 February |
| Employment end date | 9 August |
| Cause of end date | Changes in organisational structure or internal job swap |
| Enterprise | B |
| Income recipient | Lise |
| Employment ID | 10 |
| Employment start date | 10 August |
| Employment end date |
They also enter the other mandatory information.
Example – gets a temporary position in another enterprise
Declarant 1 has two enterprises, Enterprise A and Enterprise B. Bente has a permanent position as sales consultant in Enterprise A, where she has worked for many years. From 10 August, Bente will function as the general manager for Enterprise B. The temporary position has a duration of 10 months. After this, she will return to her permanent position in Enterprise A.
They must terminate Bente’s employment with Enterprise A and create a new employment for her in Enterprise B. This must be registered in the a-melding for August.
| A-melding for August: | |
| Declarant | 1 |
| Enterprise | A |
| Income recipient | Bente |
| Employment ID | 19 |
| Employment start date | 1 February |
| Employment end date | |
| Cause of end date | |
| Description of leave | welfare leave |
| Leave ID | 2 |
| Start date of leave | 10 August |
| End date of leave | 10 June |
| Enterprise | B |
| Income recipient | Bente |
| Employment ID | 25 |
| Employment start date | 10 August |
| Employment end date | |
They also enter other mandatory information.
