To help you navigate, we have prepared a brief overview of the new obligations for employers.
- Keeping records of all employees on a DPP.
- Registering all existing employees on the DPP no later than 20 August 2024, if they have not already been registered, via the CSSA ePortal.
- Reporting electronically each month, by the 20th day of the following month (i.e. for the first time for July by 20 August 2024), a list of all employees on the FTA and their income levels via the CSSA ePortal. As of 1 August 2024, it will be possible to submit a new eSubmission “Statement of income charged by the employer to employees working on the basis of a work performance agreement”.
Further changes to social security contributions will take place from 1 January 2025 and we will, of course, keep you informed well in advance.