If you are permanently employing more than one person or if over the course of the year you temporarily employ more than five separate persons, register yourself in the Tax Authority’s Employer Register. You must withhold taxes from employees’ salaries using the rates printed on their tax cards and transfer these funds to the Tax Authority’s bank account monthly.
You must deduct mandatory employee insurance contributions from employees’ salaries and pay them to the insurance company of your choosing every month. Mandatory employee insurance policies for which contributions are paid include pension insurance and unemployment insurance policies. In addition, you must pay all the mandatory employer insurance policy contributions to the insurance company of your choosing every month. Mandatory employer insurance policies for which contributions are paid include pension insurance, employment accident and occupational diseases insurance, employees’ group life insurance, unemployment insurance and health insurance policies.
As an employer, you are required to ensure that your employees have access to occupational health services.
You are required to provide your employees with sufficient social facilities in accordance with the requirements set under the Occupational Safety and Health Act and other applicable legislation.
You are required to ensure the safety and well-being of your employees while they are at work.