From 1 July 2014, a new employment register will require all recruitment and dismissals to be registered.
Amendments to the Taxation Act, passed on 26 March 2014, provide that the existing health insurance database will be merged into a new employment register. The employment register will collate information regarding all salaried employment in respect of which tax is payable, regardless of whether this is pursuant to a contract of employment . This will therefore include members of legal bodies and institutions, as well as employees and, public servants, such as judges or even Members of Parliament. The genuinely self-employed will, however, be exempt.
As of 1 July 2014, all employers will be required to register their new employees or public servants with the employment register. Entry application must be filed by the time the new recruit commences work and must include the following information:
- Employee’s name and personal identification code (or date of birth in situations where the employee does not have this code and the law allows registration);
- Name and personal identification or registry code of the employer;
- Date of commencing work;
- Type of employment;
- Position and location of work;
- Where applicable, ground for employment suspension, start and end date of suspension;
- Date of employment termination.
An employer may follow a simplified entry procedure by providing the personal identification code, registry code and date of commencement over the telephone or by short message service. The remaining required information, as listed above, will then need to be submitted within the following seven days.
Since the new employment register will incorporate the existing health insurance database, employers will no longer be obliged to file employment information with the Health Insurance Fund after July 1st.
Failure to register commencement of work and termination of work is subject to a maximum fine of 3300€.