When you hire someone for the first time, you must register your company as an employer. You need to be an employer if you are to pay compensation for work to a payee who is not approved for F-tax. This means that you can be an employer for both employees, contractors and traders.
You need this information when you register as an employer:
- Date of first salary payment
- Number of months per year
- Estimated number of employees
- Estimated salary for one year (12 months)