Incomes Register launch 1 January 2019: checklist for earnings payment report submittersTax Administration Bulletin, 12/28/2018
The launch of the Incomes Register changes the reporting of earnings payment data on 1 January 2019. We have made a checklist to help you with reporting after the turn of the year.
Report earnings payment data to the Incomes Register electronically starting 1 January 2019
- Report wages and salaries paid on or after 1 January 2019 by submitting an earnings payment report to the Incomes Register no later than on the fifth day after the date of payment.
- Report the employer's health insurance contributions and related deductions by submitting the employer's separate report on a monthly basis, no later than on the fifth day of the calendar month following the month of payment.
Data submitted to the Palkka.fi service is automatically transmitted to the Incomes Register, so no separate report to the Incomes Register is required. The Palkka.fi service is free of charge.
Report wages and salaries and employer's contributions paid in 2018 to the Tax Administration
- Report employer's contributions for December 2018 to the Tax Administration by 12 January 2019.
- If you have an extended tax period, report employer's contributions for October-December 2018 to the Tax Administration by 12 February 2019.
- Do not forget to file an annual information return to the Tax Administration for the wages and salaries you have paid in 2018. File the report electronically by 4 February 2019 (on paper by 31 January 2019).
You can submit data to the Tax Administration electronically in the MyTax e-service.
Earnings payment data reported to the Incomes Register is available in MyTax
The total amounts of wages subject to withholding and of employer's contributions can always be viewed in MyTax on the seventh day of the month following the tax period or, if the seventh day is a holiday, on the following weekday. For example, data reported to the Incomes Register in January 2019 will be available in MyTax on 7 February 2019. For those with an extended tax period, data will be available on 8 April 2019.
The Incomes Register has no effect on the payment of employer's contributions. The deadline for paying remains the same, the 12th of each month.
Who should I contact in matters concerning the Incomes Register?
Contact the Tax Administration if you want to know whether certain income is subject to tax, whether tax should be withheld on a certain payment, or whether the employer's health insurance contribution should be paid.
Contact the Incomes Register Unit (incomesregister.fi) if you have general questions about reporting to the Incomes Register or about the e-services, or if you want to know how the different pay types of payroll management relate to the income types used in the Incomes Register.