The information will be pre-filled in the employee's tax return

This information will also be used as a basis in the employee's assessment and tax assessment, if no other information is received.

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

Consequences

There are several possible consequences if an employer fails to submit a-meldings or submits incorrect or incomplete information:

• The employee’s income will not be pre-filled 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. The 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 percent when the incorrect or incomplete information concerns details that are provided by the employer or others.
• The amount of tax that has been 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 in the a-meldings will contain errors.
• Employers who discover errors or omissions in the a-meldings that have already been submitted must correct the information as soon as possible. The main rule is that the employer must correct the a-melding in the month an error has been made.