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's matching 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 ports | 0.70% | 0.75% | 0.30% | 0.70% | – | 1.00% |
| Orkuveitan | 0.70% | 0.75% | 0.25% | 0.30% | – | – |
| SORPA | 0.70% | 0.75% | 0.30% | 0.70% | – | – |
| Other municipalities* | 0.70% | 1.00% | 0.60% | 0.82% | – | 2.15% |
| State (Ríkissjoður) | 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
can be send through Efling (https://launagreidendur.total.is).
Other
You can contact us by email at skilagrein@efling.is.
Efling requests that all submissions be sent electronically.
More information can be found below
Does your staff have to pay into Efling ?
The scope of work of Efling union includes the following jurisdictions:
- Reykjavik
- Kopavogur
- Seltjarnarness
- Mosfellsbær and Kjósarsýsla to Botnsá
- Grímsnes and Grafningshreppur
- Hveragerðisbær
- Ölfus Municipality
- Hafnarfjörður (staff in restaurants, accommodation and industry)
- Garðabær (staff in restaurants and accommodation establishments, in industry, in home services and staff at Vífilsstaðir)
Efling members work in the aforementioned areas and work in the following and other similar professions:
a) When loading and unloading ships and any other means of transport, as well as receiving and delivering cargo.
b) When building houses and transporting materials for construction projects.
c) When building ports, roads, excavations, agricultural work and transporting materials related to the aforementioned professions.
d) In state and local government services.
e) In home care, in kindergartens, in care in hospitals and institutions, in laundries and sewing rooms in medical institutions.
f) In cleaning, sanitation, chemical baths and laundries.
g) In canteen work.
h) In guarding, security and transport of funds.
i) In restaurants and accommodation.
j) In processing and selling seafood and agricultural products.
k) In industry and factories such as blacksmithing, shipbuilding, tinsmithing (barrel making), gardening, construction and heavy industry.
l) When receiving and delivering goods, including drivers.
m) At oil, petrol, lubrication, polishing and rust prevention stations and tyre repair shops.
n) When driving trucks in the service of others and when driving heavy-duty work equipment, such as pushers, excavators and cranes.
o) In energy-intensive industry, tunnelling, power plants and other large-scale construction projects that are comparable and in similar new professions.
p) In any other type of production and transport work.
q) In seafaring and navigation
Corrections to previously submitted contribution statements
If an employer needs to make corrections to older tax returns that have been sendsendsend sendsendsendsend sendsend an email to skilagrein@efling.is. Corrections can only be made 3 months back in time.
Contribution statements back in time
We only accept submissions that are 3 months old. You can contact us by email (skilagrein@efling.is) if you need to send submissions that are more than 3 months old.
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 the due date, interest will be calculated from the due date to the date of payment.
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:
- The due date is May 15th.
- The deadline is May 31st.
- Reminder sent on June 6th.
- Collection notice sent on June 14th, giving an 11-day grace period.
- The arrears will be sent to debt collection on June 25th if the claim is not paid.
Where can I send my inquiries?
All questions can be send to the email address skilagrein@efling.is

