The introduction of an electronic income tax tracking system, ELStAM, has been carried out without any problems, as is shown by the figures to 7 April 2014. This new system has been introduced to deal with tax on wages and more than two million employers are currently making use of a simplified procedure in respect of payroll for their employees.
The electronic system has replaced the system of wage tax cards. It has been compulsory since the end of 2013. This also enables employers to access information on their employees, subject to permission. Changes in the employee’s personal details are communicated through this system and the data appears on pay slips.
