In most cases, employers must declare compensation for work in a monthly PAYE tax return. However, in some cases, you must submit a statement of earnings and deductions instead. And in certain cases, you can submit a statement of earnings and deductions if you have not filed a PAYE return. You must declare compensation for work in either a PAYE return or a statement of earnings and deductions – but not both.
Use this form if you must continue to report salaries etc. in an income statement for non-residents.
If income statements are filed on paper forms they should always be accompanied by form:
Summary - Income statements (SKV 2304 en) Opens in new window.
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