Every employee has encountered this, but few know exactly what they are signing and why. The taxable income certificate is an important document that plays a key role in tax returns, mortgage applications and even registering with the employment office. When do you need to have it, who issues it and why a one-line error can be really expensive?
A taxable earnings certificate is an official document issued by an employer to an employee summarising all their earnings from employment for a certain period (usually a calendar year). This paper, although inconspicuous, carries a lot of weight in the world of taxes, mortgages and official business.
It lets you know how much you earned in a given period, what you paid in taxes (tax, social security and health insurance), whether you signed a tax declaration (the so-called pink form) and what tax credits were applied.
Its main use is when you do your annual tax return or when you file your tax return – especially if you have more than one employer or earn extra income in other ways. Equally, people applying for a loan, mortgage or applying to the Job Centre need it.
In practice, it is often confused with a pay slip or payslip, but in reality it is a completely different document, the form and content of which is precisely defined by legislation.
The employer’s certificate of taxable income is issued by the person who paid your salary for the period in question. Typically, this means your main or secondary employer. If you have had more than one job during the year, you must get a certificate from each of them. Each is only responsible for the accuracy of the information in relation to their own employment.
The recipient is always the employee. This applies even if the employment relationship has ended. Your former employer is still legally obliged to issue you with a certificate if you request one. The obligation arises especially if you do your own taxes, for example because of multiple incomes.
The certificate of taxable employment income only applies to income under Section 6 of the Income Tax Act – for example, wages, salary, remuneration from agreements, income in kind or compensation.
Employers sometimes refuse to issue the certificate or fail to do so in time. In this case, you can contact the tax office or the labour inspectorate – issuing a certificate is an obligation, not a favour.
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The deadline for issuing the certificate is not completely free. In practice, the certificate is most often issued in January or February, when employees start dealing with their annual tax return or tax return. If the employee claims a pink slip from the employer and has no other income, the employer will automatically make the clearance. Otherwise, the statement serves as one of the main documents for the tax return.
If the employer refuses to issue the certificate or deliberately prolongs it, this is a breach of duty. In such a situation, the employee has the right to appeal to the tax authority, which may impose a fine on the company. The labour inspectorate can also help.
This document is not just a list of earnings. It contains a number of important details that affect the calculation of tax, tax credits and any refunds.
Specifically, it shows your taxable salary (gross income for the period), amounts withheld for social security and health insurance, the amount of income tax payments, whether a tax declaration has been signed (the so-called pink slip), tax credits applied (e.g. for the taxpayer, a child, disability), tax-free parts of the tax base (e.g. gifts, mortgages, pension contributions) and details of withholding tax if it has been applied (e.g. for agreements).
Each item has a precise structure defined by the form issued by the Tax Administration. All amounts must correspond to what you actually received, so it is a good idea to check the document carefully.
The form has several parts:
The form can be filled in manually, electronically or by using an electronic form in accounting systems. It is important that it contains the signature of the responsible person and the company’s stamp.
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Getting a taxable income certificate from your employer is formally easy – just ask for it. The form of the request is not prescribed by law, but it is advisable to do it in writing (by email, via data box or physically).
Don’t underestimate the form of confirmation, as an informal printscreen of your pay slip won’t do. Always keep a copy of the request and the date of submission so that any delays or employer reluctance can be dealt with through the official route.
Confirmation of taxable income is not just a requirement. It’s a document you simply can’t do without in many situations in life. Typically, you will need it when:
It sounds trivial, but every year hundreds of people get into unnecessary trouble because they put off applying for a certificate. But: your employer doesn’t have a clearly defined deadline by law for when they have to give you the certificate, and if you leave it to the last minute you could miss your tax return, lose your tax rebate or complicate your mortgage.
It’s especially complicated with former employers – if you’re no longer in contact with them, the journey to get a certificate can be lengthy. So the advice is simple: always ask for it as soon as you leave your job.
The taxable employment income certificate only applies to employees. If you are self-employed, you will not get this document from anyone. Instead, you submit a statement of income and expenses or a tax return with attachments.
If you combine business and employment, you must have a certificate from your employer as well as your own summary as a self-employed person. Withholding tax may apply to agreements and short-term jobs, which are dealt with differently from normal advance payments.
If you have more than one employer during the year, you must get a certificate from each of them. The Inland Revenue expects full details of all income – there is no one ‘summary paper’.
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The obligation to issue a certificate comes directly from the Income Tax Act. According to this law, the employer must confirm to the employee the amount of income, withheld deposits and information required for the tax return.
The employer is responsible for the accuracy of the data. If it makes a mistake (e.g. misreporting taxable wages), it is also liable for any consequences – tax withholding, penalties or sanctions. It is therefore essential that the document is issued carefully and accurately.
The employee has the right to check the certificate and request a correction and the employer is obliged to correct any errors. This is not a unilateral declaration, but a document that affects the employee’s legal and tax position.
A taxable income certificate is an official document issued by an employer to its employee, which serves as a summary of taxable income earned from employment, taxes paid, insurance premiums and tax credits. You will most often need it for your tax return, annual tax return or when the authorities ask you to prove your income – for example, when applying for benefits or a mortgage. Although it is not a document issued automatically, your employer is obliged to issue it on request, even after your employment has ended. The certificate has a structure prescribed by law and is available in the form of a form from the Tax Administration. In many cases, you can also obtain it online. If you want your taxes and communication with the institutions to be uncomplicated, a certificate of taxable income from your employer is the basis without which you cannot do so.
This is a document issued by the employer that summarises the employee’s income, contributions and tax details for the year. It is used for tax returns and other purposes.
Yes, some companies provide it electronically. However, it must be properly completed, signed and identifiable – otherwise it is not valid.
You have to get confirmation from each person separately – each person only confirms their wages and deductions.
Missing signature, wrong amount of taxable wages, incomplete tax credit information or incorrect period.
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