If the 8% labour market contribution and the 30% hydrocarbon tax withheld are not paid on time, a monthly default interest will be charged until payment has been received.

For 2022 the monthly default interest amounts to 0.7%.

The interest is not deductible when making up the taxable income.

If the employer fails to fulfil his obligation to withhold the tax or withholds too small an amount of tax, the employer is liable to pay the deficit.