Why the book is important
If a person has more than one employer, the booklet identifies which employer may apply the monthly non-taxable allowance and registered reliefs. An employer may use only the information made available to it in EDS.
Dependents and date of change
An allowance for a dependant may be applied only if the dependant is registered and approved in EDS. The employee must record changes promptly, while the employer must follow the effective period shown in EDS.
Access EDS in 2026
From 1 January 2026, users access EDS with secure electronic identification such as qualified Smart-ID, eID, eSignature or supported internet-bank authentication. Companies should also review user permissions and arrangements for staff cover.
Employer verification
- review the current EDS data before calculating payroll;
- do not apply relief solely on an employee’s verbal request;
- retain evidence of the information used for the relevant payroll period;
- review pension recipients and other non-standard cases separately.
Responsibility of the employee and the employer
The employee is responsible for selecting their main place of income and keeping dependant information up to date in EDS. The employer is responsible for applying the EDS data from the correct effective date. A personnel questionnaire or an old printout does not replace current EDS information.
If a change is registered after payroll has been calculated, the company must determine its effective period and whether a recalculation is required. The employee should be informed in writing of the period and basis of any recalculation.
Internal control minimum
- define who may access payroll tax booklet data;
- check replacement access before an authorised user goes on leave;
- do not store EDS printouts in unrestricted shared folders;
- regularly review the access rights of former employees and external service providers.