Filing employer’s contributions will change in 2019
The Incomes Register will bring about changes to how employer’s contributions are reported. As of January 2019, all wage data are reported to the Incomes Register.
The change applies to all parties that report wages, such as companies, organisations, associations and households.
Wage data is reported in real time
At the moment, the details on an employer’s contributions are normally reported each month through, for instance,Tyvi operators or in MyTax. In the future, the Tax Administration will get these details directly via the Incomes Register.
The Incomes Register is a real-time data base where details on payments are reported on an earnings payment report. With the Incomes Register, the pace of reporting becomes faster and the details must be reported almost in real time for each pay day. The deadline for reporting is in general payday + 5 days.
Example: The employer pays the employee's wages on 15 January 2019. The calculation of the fifth day after payday is not affected by Saturdays, Sundays or other holidays, but since the deadline for filing the report is Sunday the 20 January 2019, the employer must report the wages to the Incomes Register by Monday the 21 January 2019.
Reporting in real time also changes annual information reporting. Annual payroll reports will no longer be filed for 2019. Pensions and benefits are reported normally for 2019, but as of the beginning of 2020 they are also reported to the Incomes Register.
The deadline for payments remains the same
The deadline for paying employer’s contributions remains the same, the 12th of each month. If the due date is a Saturday, Sunday or other holiday, you can make the payment on the earliest following business day.
Palkka.fi is the reporting channel for households
Palkka.fi sends from January 2019 onwards reports on wages directly to the Incomes Register. We recommend that households paying wages use the service for calculation of wages, because that way their reports on the wages will be sent automatically to the Incomes Register. However, if the household so wishes, they can report the details themselves.
For more information see: