1.1 General Reporting Period
- Long term employees – From the first day of the employee’s working quarter until the last day of the contribution month.
Example: If a long-term employee commences employment on 1 January, the account holder may log in to the system to complete the reporting procedures between 1 January and 30 April. - Employees under fixed term labour contracts – From the first day of the employee’s working month until the last day of the following month.
Example: If an employee works 15 or more days in January, the account holder may log in to the system to complete the reporting during the period from 1 January to 28 February.
1.2 Supplementary Reporting Period (applicable only to contributions of long term employees)
- Employers of local long-term employees may, from the day following payment of the quarterly contributions until the last day of the contribution month, continue to provide supplementary information for local long-term employees via the “Electronic Filing Service Platform”, provided the following conditions are met:
I. Only employment details for employees who commenced or terminated employment within the 14 days preceding the contribution month may be reported.
II. During the supplementary reporting period, each employee’s commencement or termination date may be reported only once.
III. The supplementary reporting shall not affect the number of contribution units or amounts already reported for each employee during the “reporting period”.