The employee assessment is a special form of income tax assessment for persons subject to wage tax only and may result in a tax refund, an additional tax payment or no change for them. It can either be applied for voluntarily or is mandatory under certain circumstances.
Wage tax statistics can be revised after reconciling the data from the employee assessment with the data from the wage tax statistics. The addition or subtraction of tax arrears or refunds to or from the initially withheld wage tax based on wage tax statistics results in a revised value for the wage tax withheld. The employee tax assessment statistics are published annually, in February of the third year following the assessment year.