As from the beginning of July, employers must register their new staff at the tax office the day before they start work at the latest. With this 'first day registration' the government wants to reduce black market work and illegal labour.

First day registration applies to employees who will start work on or after 4 July 2006 and can be done in three ways: by means of the tax office internet site, using declaration or administration software, or by a tax consultant.

The tax office will not distribute fines immediately if companies make mistakes with the registration of new employees. During the first phase after the introduction, they aim to support employers so they can perform their obligations in a timely and correct manner.