IBAN for employment income tax
Employment income tax is paid by the employer into the dedicated "income tax from employment" account of the treasury where the company is registered fiscally. It is declared via D112; CAS, CASS and CAM have separate accounts.
How to find the exact IBAN
- Open the treasury IBAN directory and select your county (or sector) of fiscal registration.
- Identify the employment income tax account — the beneficiary's fiscal code appears next to the IBAN.
- In the payment reference include the obligation type and the period.
Frequently asked questions
Which account is employment income tax paid into?
Into the dedicated employment income tax account of the treasury for the company's county/sector. CAS, CASS and CAM are paid into separate accounts, even though all are declared via D112.