The JPR form is the single application that enters taxpayers, contribution payers and insured persons in the Tax Administration's Central Register, and employers use it to register and deregister employees for compulsory social insurance. You register an employee from the day they start work and file the registration within eight days of that day. Since 1 January 2026 the JPR form is filed electronically only, through the Tax Administration's e-services, and a new Attachment C records authorised representatives.
This guide explains the types of application, attachments A, B and C, the deadlines for registering an employee, what changed in 2026 and the fines.
What is the JPR form used for?
| Type of application | Attachment |
| Registering a legal entity | A |
| Registering an individual: a sole trader or a person insured for pension and disability insurance | B |
| Registering and deregistering insured persons, such as a new employee | B |
| Changing data | the attachment the change concerns |
| Ending registration, i.e. deletion from the register | the relevant attachment |
| Recording authorised persons, such as an accountant | C |
- In Attachment A a legal entity enters its registration details, legal form, activity, founders with their ownership shares and the responsible person.
- Since 2026 the notice of classification by activity is attached instead of an extract from the register of classification units.
- The applicant confirms by a statement that the data in the application are true and complete.
How do you register a new employee?
- The employer registers the employee for health, pension and disability and unemployment insurance from the day they start work.
- The employer files the registration with the competent authority within eight days of the start date.
- The employer gives the employee a copy of the registration within five days of the authority issuing it.
- A copy of the employment contract and the insurance registration must be kept at the business premises or work site.
- When the job ends, the employer deregisters the employee from social insurance and enters the reason and date the insurance ended in Attachment B.
What goes into Attachment B?
- The insured person's personal details, their permanent address or, for foreigners, their residence address, and the type and number of their identity document.
- The municipality of employment and the insurance basis, with the code from the list of pension and disability insurance bases.
- Weekly working hours: full time is 40 hours, and an employee cannot be registered for fewer than 10 hours a week, except a director.
- The date insurance status starts or ends, taken from the employment contract or another act.
- The education level and qualification for the job and the type of employment: fixed-term or permanent.
What is Attachment C?
- Attachment C is filled in by a taxpayer who authorises another person in writing to represent them before the Tax Administration, such as an accounting agency or a law office.
- The authorisation can be internal, for an employee, contractual, for another taxpayer, or other, for an individual without a registered business.
- An other authorisation must be certified by a court, a notary or a local government office.
- The authorisation can cover filing requests, filing and viewing tax returns, viewing the analytical account card and access to the e-inbox, indefinitely or until a set date.
What are the fines?
- An employer that is a legal entity and does not register an employee from the start date or does not file the registration within eight days pays a fine of 2,000 to 20,000 euros.
- The responsible person in the legal entity pays 200 to 2,000 euros, and a sole trader 500 to 6,000 euros.
- The same fines apply if there is no copy of the employment contract and insurance registration at the work site.
How tax and contributions on salaries are calculated is covered in our guide to salary tax, and a sole trader's registration and contributions in our guide to sole traders. Fixed-term contracts and switching to permanent are covered in our guide to fixed-term contracts, and health insurance for foreigners in our guide to health insurance.
Frequently asked questions
What is the JPR form? The single application for entering taxpayers, contribution payers and insured persons in the Tax Administration's Central Register.
When must an employer register a new employee? From the day the employee starts work, with the registration filed within eight days of that day.
Can the JPR form be filed at a counter from 2026? No, because since 1 January 2026 the JPR form is filed electronically only, through the Tax Administration's services.
What is Attachment C for? It records the persons who represent a taxpayer before the Tax Administration, such as an accountant or lawyer.
What is the minimum number of weekly hours an employee can be registered for? At least 10 hours a week, except a director, and full time is 40 hours.
What is the fine for an unregistered worker? 2,000 to 20,000 euros for a legal entity, 200 to 2,000 euros for the responsible person and 500 to 6,000 euros for a sole trader.
Sources
The JPR form, attachments A, B and C and electronic filing from 2026 are set by the Rulebook on the single application for registration in the Central Register, Official Gazette 162/2025, adopted under the Law on unified registration and reporting on the calculation and collection of taxes and contributions. The deadline to register an employee and the fines are set by the Labour Law, Official Gazette 74/2019 (Articles 19, 33 and 208). The information was checked on 27 September 2026. Fijaka is a classifieds platform; this text is not legal or tax advice.