Table Of Content
Introduction
When you generate an Electronic Lodgement Report, you'll be able to view it directly in your browser. Alongside the report, two separate files (F3 and SS) will be available for download. These files are already formatted to meet the requirements of the Commissioner for Revenue, making them ready for upload to the CFR website.
The report itself displays data from your calculated and finalised payrolls. It's crucial to take note of the totals provided in the report, as you'll need to enter these into the CFR submission form.
Why not watch our video tutorial? 📹
🗒️ File Specs
F3 File: The file summarises and employee's total earnings and the corresponding tax and social security deductions for a specific period, typically a year.
SS File: This file offers a breakdown of the Social Security contributions paid by the employee and the employer throughout the year.
Processing an Electronic Lodgement
Let's dig a bit deeper 👇 to learn how to generate an Electronic Lodgement.
From Indigo, go to Payroll & Leave > Reporting > Electronic Lodgement.
Click on Insert ➕ on the top left of the functions bar.
In the Generate Electronic Lodgement pop-up box, select the year and click Generate.
🏆 Congratulations! Your Electronic Lodgement was successfully generated. It was easy, wasn't it? 😉
However, if you are not sure of some details, go back, amend what you need and reprocess that specific Electronic Lodgement using the Regenerate 🔄 button (see image below).Now you are ready to download the SS and F3 properly formatted files 📄 for the given Electronic Lodgement and upload them in the CFR Website exactly as they are.
The Electronic Lodgement Report
The Electronic Lodgement Report is not to be uploaded anywhere, only the totals (including the number of employees) should be gathered. This is extremely important as those figures should be inserted on the CFR Website.
⚠️ Caution
The FS7 figures are not recommended to be used since these figures are rounded. The Electronic Lodgement report has all the accurate totals needed.
🗒️ Note
If calculations have changed after the Electronic Lodgement generation, you would need to regenerate the Electronic Lodgement by clicking on the Regenerate button.
Common Errors and How to Solve them
Imagine you’re on the CFR website, uploading your F3 and SS files. You hit submit, and suddenly, error messages pop up. Panic time! 😨 But don’t worry, we’ve got your back 😉. Here’s a list of the most common Electronic Lodgement errors and how to fix them.
⚠️ Important Note
When errors are related to mismatches in Indigo, we always recommend to perform corrections in Indigo itself and recalculate the Payrolls. This would allow you to have spotless data for any future reference.
Sometimes, time is your enemy though ⌚, so you might need a more immediate solution. 🚀
In such case, corrections can be performed on the E-filing sheet.
The E-filing excel sheet is a tool provided by CFR, which allows you to upload your F3 and SS files, and have your totals automatically calculated in its FS7 tab. This way you will be able to perform amendments like you would do in any other excel sheet.
To download this file go to the CFR website > eServices > CFR Services Online - Employers & FSS Services > scroll down and click on 'Download the FSS e-filing sheet for MS Office 2007 and onwards'.
'Main Emoluments Cannot be Smaller/Greater than SSC'
'Main Emoluments Cannot be Smaller/Greater than SSC'
Error Overview
When employees are paying SSC, they have to be set as FSS Main (Single, Parent, Married, etc...). However, if they are incorrectly set as FSS Part Time, the above error message will be triggered during the Electronic Lodgement submission.
If this happens, move their emoluments from FSS Part Time to FSS Main.
🤔 Remember
The FSS Part Time should only be used when an employee is not paying SSC (2nd Job).
Steps to Error Resolution
Go on Payroll&Leave on the left menu bar > Settings > Payroll> General Settings.
Press Edit and temporarily change the year in the Current Payroll Year field to the previous year (e.g. today is 2025, so change it to 2024).
Go back to HR on the left menu bar > Employees.
Turn off the System Filters and look for the Employee, then press Edit ✏️
Change the Tax Profile to whatever of the 'Main' options.
Press Yes in the Pop Up to change FSS, and Save ✔️ the Employee.
Delete any old files and reports you have saved on your PC.
Redownload the Electronic Lodgement files and resubmit them.
Once done, remember to set the Current Year value back to the present year.
'Surname does not match Tax Ref No'
'Surname does not match Tax Ref No'
Error Overview
CFR automatically checks if the ID Number and the Surname match with their database. This means that, if there is any mistake the upload won't be successful and will trigger an error.
Steps to Error Resolution
Check if ID Card and Tax Registration Number are accurate.
Check if the Surname was accidentally misspelled.
If you realise that all the details are correct, contact CFR ☎️ to double check how the ID or the Surname are showing in their database. Ask them to fix their records whether there is a mismatch.
'Number of Weeks exceeded limit'
'Number of Weeks exceeded limit'
Error Overview
The number of SSC shouldn't exceed the number of Mondays in a year (usually 52, or 53 for Leap Years). However, if the same ID Card number or Tax Number is inserted for two different employees 👨👩, the system will merge the emoluments in one line. Hence, the number of SSCs calculated might end up being higher than the number of Mondays in the year, generating the above error.
Steps to Error Resolution
Copy the ID Card in the error message from the CFR Website.
Navigate to HR > Employees.
Make sure the I.D. No. and Tax Number columns are visible in the grid (use columns selector in case it's not) and paste the ID Card Number in the corresponding fields.
You will probably find a duplicate employee or an employee with the same ID or Tax Number.
Correct the ID and Tax Number accordingly.
'Total of Categories less non taxable car allowances is not equal to net Fringe Benefits'
'Total of Categories less non taxable car allowances is not equal to net Fringe Benefits'
Error Overview
The Net Fringe Benefit is calculated as the difference between Total of Categories and the Non-Taxable Car Allowances (NTCCA). If you refer to FS7 totals the above error message will occur, as the FS7 typically rounds figures. We highly encourage you to use the Electronic Lodgement Report totals as they are the most accurate ones.
Steps to Error Resolution
Generate the Electronic Lodgement Report and click on the Preview 👁️ button.
Enter the Electronic Lodgement Report totals on the CFR Webpage, upload the F3 and SS files, and Submit.
'Non Taxable Car Cash Allowance (NTCCA) should not be greater than 1170'
'Non Taxable Car Cash Allowance (NTCCA) should not be greater than 1170'
Error Overview
The NTCCA ('Non Taxable Car Cash Allowance') limit is legally set at 1170 Euros. This means that any amount over this limit, should be treated as a Fringe Benefit CAT1. In Indigo, this is automatically capped. However, if the employee was terminated and re-employed with the company, and the Fringe Benefit was incorrectly set in the previous employment, the capping might be ignored. Therefore, the Car Cash Allowance could exceed the limit since the employee's records are merged via ID and Tax Number.
Steps to Error Resolution
Although we would recommend to correct the Fringe Benefit value from Indigo and then recalculate all the payrolls for the employee, it is possible to go down a quicker path 👀. In fact, you can amend the Fringe Benefit and the NTCCA values from the CFR E-filing sheet.
Download and open the E-Filing (👈click here to learn how).
Import the F3 file into the E-Filing sheet using the Load FS3 button.
Open your calculator and subtract 1170 to the amount in the NTCCA column.
Sum the result to the current value in the Fringe Cat 1 column and amend accordingly.
Change NTCCA value to 1170 and Save the file.
Delete the F3 File you previously downloaded on your computer from the Electronic Lodgement Report in Indigo.
Export the amended F3 file from the E-Filing sheet and save it on your computer.
Go the the CFR Webpage > Insert the Electronic Lodgement Report totals > Upload the newly exported F3 file along with the SS one from Indigo > Submit.
'A Single Employee must have an empty Spouse ID'
'A Single Employee must have an empty Spouse ID'
Error Overview
Single Taxed employees cannot have a value in the Partner ID No. in their Indigo Employee Profile, otherwise the above error will be triggered at the CFR submission.
Steps to Error Resolution
Got to HR > Employees > and open the Employee Profile stated on the error.
Remove Partner ID from the profile and set the Civil Status to single > Save ✔️.
Resubmit your regenerated files in the CFR Webpage.
'Part Time emoluments cannot exceed limit'
'Part Time emoluments cannot exceed limit'
Error Overview
Employees can be registered with CFR as both Full Time (Main) and Part-Time workers for separate companies. This makes them eligible to 10% taxation on the first €10,000 of their total income. Once this is reached, the emoluments should switch to Main Emoluments.
To ensure this tax rate is applied correctly, their tax profile must be set up properly. If not, the above error will occur as the Part-Time Gross Emolument value exceeds the €10,000 limit.
Steps to Error Resolution
Go on Payroll&Leave on the left menu bar > Settings > Payroll> General Settings.
Press Edit and temporarily change the year in the Current Payroll Year field to the previous year (e.g. today is 2025, so change it to 2024).
Go back to the HR on the left menu bar> Employees.
Turn off the System Filters and look for the Employee, then press Edit ✏️
Change the Tax Profile to 'Part Time Standard Tax Rates' option.
Press Yes in the Pop Up to change FSS and Save ✔️ the Employee.
Delete any old files and reports you have saved on your PC.
Redownload the Electronic Lodgement files and resubmit them.
Once done, remember to set the Current Year value back to the present year.
🧠 Pro Tip
Make sure to always assign the proper Tax Profile that applies to this scenario to avoid this error from occurring in the future.
Below an example of employee who should get deducted with 35% after 10,000 earnings (you might need to change 35% to another tax rate):
More on how to create a Tax Profile 👉 here
'Employee should not pay SSC'
'Employee should not pay SSC'
Error Overview
When employees turn 65, they won't pay SSC (NI) anymore. For this reason Indigo automatically disables SCC for them. However, if the date of birth is not correct in the Employee profile, the above error displays.
Steps to Error Resolution
A longer solution is to correct the date of birth in Indigo, and recalculate all the payrolls related to the employee. However, we understand that this could be a time consuming solution, especially in very hectic periods. Thus below, you'll be provided with a swifter solution using the E-Filing Sheet.
Download and open the E-Filing (👈click here to learn how)
Import the F3 and SS files you downloaded from the Electronic Lodgement.
Remove the SSC value from the F3 File and SS File for employees who are over 65 years old.
Delete the F3 you previously downloaded on your computer.
Export the amended F3 and SS files from the E-Filing sheet and save it on your computer.
Go the the CFR Webpage > Insert the Electronic Lodgement Report totals > Upload the newly exported FS file along with the SS one from Indigo > Submit
'Total Main Tax in FS7 <> Total Main Tax in FS3 file'
'Total Main Tax in FS7 <> Total Main Tax in FS3 file'
Error Overview
Referring to FS7 totals may cause the above error message, as FS7 typically rounds figures. We highly recommend using the Electronic Lodgement Report totals for the most accurate figures.
Steps to Error Resolution
Generate the Electronic Lodgement Report and click on the Preview 👁️ button.
Enter the Electronic Lodgement Report totals on the CFR Webpage, upload the F3 and SS files, and Submit.
