The Social Insurance Agency is criticised for continuing to deduct too little preliminary tax on benefits it disbursed despite the recipient pointing out the error

An individual simultaneously received the benefits activity compensation and activity support. According to the Tax Procedures Act (2011:1244), when such benefits are paid, a deduction for preliminary tax must be made each time they are disbursed. The amount of the deduction depends on whether the benefit is the recipient’s main or secondary income. In the present case, tax was deducted as if both benefits were the individual’s main income, resulting in a provisional deduction that was too low.

The Social Insurance Agency is criticised for not immediately checking the preliminary tax deductions and correcting the error, despite the individual informing the Agency that too little tax was being deducted and asking for a higher deduction.

Date of decision: 2024-05-10