Mandatory general and individual reporting, monthly and by internet, for employers and pension payers


​From the May 2021 reporting, a person employing 180 workers/early retirement pension beneficiaries (total reporting contracts) has the obligation to perform online a monthly general reporting and individual reporting for all salaried workers/early retirement pension beneficiaries.

The new reporting is based on an amendment to the Section 355 of the National Insurance Law that come into force on 11/2020, and expanded the reporting obligation to the National Insurance.

What needs to be reported?

The law amendment set forth two new mandatory online reports:

  • General reporting online - reporting the monthly Form 102 (for employers) and the monthly Form 617 (for early retirement pension payers) by means of the website concerning all employees/early pension beneficiaries.
    Please note that you should not report using a paper form. Payment by check can be made by means of the reporting form by mentioning the reporting code 12.
  • Individual reporting online (monthly Form 100) - one must file for all employees/early pension beneficiaries a monthly individual reporting by means of the website and the Form 100 document (list of employees). The reporting shall include wage/early pension details for each employee, including those defined as employees under the Insured People Classification Ordinance (reporting based on months of work and not months of payment) who are declared via Form 102, as well as early pension beneficiaries declared via the monthly Form 617.

When to start reporting?

The starting date of reporting is determined according to the number of employees/early pension beneficiaries (total of reporting contracts):

  • Those who have 180 employees and above - have to report from the month of May 2021 (date: 15.6.2021)
  • Those who have up to 180 employees - have to report from the month of October 20201 (date: 15.11.2021)

Please note that failing to file a special report in time will be sanctioned by a non-reporting claim. 

How to report?

Reporting is made by means of the customers representation system, B2B connections, WCF payroll system or by transfering a file on the payments website.
The reporting feedback will also be sent through these channels. More details about the reporting method is published on the payroll system of the employer/representative.

For inquiries, please contact the employers support hotline at 02-5393722 or the technical support hotline for documents communication at 02-6709970.