Contribution statements
Here, employers can find key information on how best to handle contribution payments, along with other practical information.

Submitting contribution statements
Employers are required to submit contribution statements for each payroll month, with a breakdown of all contributions for each employee, identified by the correct union number. Efling’s number is F112.
Contribution statements can be submitted in several ways.
Employer contribution according to collective agreements
| Collective agreement | Membership fees Efling | Sickness benefits fund | Vacation fund | Educational Fund | SSI | Social Fund |
|---|---|---|---|---|---|---|
| The Private Sector | 0.70% | 1.00% | 0.25% | 0.30% | – | – |
| Hotels and restaurants | 0.70% | 1.00% | 0.25% | 0.30% | – | – |
| Seamen | 0.70% | 1.00% | 0.25% | – | 0.24% | – |
| City of Reykjavík | 0.70% | 0.75% | 0.30% | 0.70% | – | – |
| Faxaflói harbors | 0.70% | 0.75% | 0.30% | 0.70% | – | 1.00% |
| Orkuveitan | 0.70% | 0.75% | 0.25% | 0.30% | – | – |
| GARBAGE | 0.70% | 0.75% | 0.30% | 0.70% | – | – |
| Other municipalities* | 0.70% | 1.00% | 0.60% | 0.82% | – | 2.15% |
| Treasury | 0.70% | 0.75% | 0.50% | 0.82% | – | – |
| Rótin | 0.70% | 0.75% | 0.30% | 0.70% | – | – |
| Association of companies in welfare services | 0.70% | 0.75% | 0.50% | 0.82% | – | – |
| Association of independent schools | 0.70% | 0.75% | 0.30% | 0.70% | – | – |
The available ways to submit contribution statements to us can be found here:
Submission from a payroll system
Most payroll systems offer the option of submitting contribution statements directly to us.
No web key (or password/username) is required to submit contribution statements to Efling. If the system requires something to be entered in those fields, it should in all cases be your company’s ID number.
Web submission
For those who do not submit union and fund contributions directly from their payroll system, the contributions can be submitted through the electronic contribution statement form here.
Users select which collective agreement they are submitting under. The employee's ID number and total salary must be entered, and it is important to review all information before pressing the "send" button. A receipt is then sent to the email address provided. Neither a username nor a password is required to submit fees via the web submission.
Through a Employer Portal
It is possible to send submit wage statements through the payroll web Efling (https://launagreidendur.total.is)
Other
You can contact us by email at skilagrein@efling.is
Efling requests that all submissions be sent electronically.
Further information can be found below
Should your staff pay into Efling?
Scope of Efling trade union covers legal cases:
- Reykjavík
- Kópavogs
- Seltjarnarness
- Mosfellsbær and Kjósarsýsla at Botnsá
- Grímsnes and Grafningshrepps
- Hveragerði
- Municipality of Ölfus
- Hafnarfjörður (staff at restaurants and guesthouses and in industry)
- Garðabæjar (staff at restaurants and hotels, in industry, home services and staff of Vífilsstaða)
Union staff Efling works in the aforementioned areas and works with the following and other similar occupations:
a) With loading and unloading, arrange any kind of other transport equipment as well as receipt and delivery of the farm.
b) With house construction and material transport due to construction works.
c) With port construction, road construction, trench digging, agricultural work and material transport related to the aforementioned occupations.
d) In the service of the state and municipalities.
e) In home care, at kindergartens, with care at hospitals and institutions, in laundry rooms and sewing rooms of hospitals.
f) With cleaning, sanitation work, chemical baths and laundry rooms.
g) With construction site services.
h) With security work, guard services and financial transfers.
i) At restaurants and accommodation establishments.
j) With processing and sale of seafood and agricultural products.
k) In industry and factories such as ironworking, shipbuilding, sheet metal work (tin work), horticulture, construction and heavy industry.
l) With receipt and delivery of goods, including vehicle operators.
m) With oil, gasoline, lubricant, fuel and fire‑fighting stations and bicycle repair workshops.
n) With control of goods transport vehicles in the service of others and with control of large work machines, such as excavators, crane trucks and crane booms.
o) With energy‑intensive industry, earthworks, generators and other large projects that are comparable and with similar new occupations.
p) With any other production and transport work.
q) With seafaring work and sailing
Corrections to previously submitted contribution statements
If the employer needs to make corrections to older wage statements that have been sendsubmitted it is necessary to send send an email to skilagrein@efling.is. It is only possible to correct up to 3 months back in time.
Contribution statements back in time
Only financial statements are accepted up to 3 months back in time. It is possible to contact by email (skilagrein@efling.is) if needed send financial statements longer than 3 months back.
How are contribution statements paid?
A payment slip is sent to the employer’s online bank after a contribution statement has been submitted to Efling. However, the claim is not created until the contribution statement has been reviewed, and if any discrepancies are identified, the claim is created on the basis of the reviewed contribution statement.
– If no claim appears in the employer’s online bank, the contribution statement has for some reason not been received.
When should contribution statements be paid?
The due date is the 15th day of the month following the payroll month.
– The due date is the last working day of the same month. If payment is not made by hand before the due date, penalty interest is calculated from the due date to the payment date.
What if the contribution statements are not paid?
The debt collection process begins if contributions are not paid by the final due date. A reminder is sent 7 days after the final due date, and a collection warning is sent 15 days after the final due date. If the claim has still not been paid 11 days after the collection warning, it is referred for legal collection.
Example of contributions for the month of April:
- Payment day is May 15.
- Deadline is 31 May.
- Reminder sent 6 June.
- Collection warning sent June 14, where an 11-day grace period is given.
- The arrears will be sent to debt collection on June 25th if the claim is not paid.
Where can inquiries be directed?
All questions may send to the email address skilagrein@efling.is

