Social security is paid every month, but what should I do if I default on my salary?

Social security is paid every month, but wages are in arrears. In what year is the tax paid and the income recorded? The time when the personal income tax obligation stipulated by laws and regulations occurs is the time when the remuneration is actually received. Explain the situation to the tax bureau first, preferably in writing. After explaining the situation to the tax bureau, declare the wages that are not paid on time normally, and exclude the wages that should be paid in the past in combination with the month of payment, and then declare personal income tax on the remaining wages.