Incomes Register – changes to reporting of wages and employer’s contributions in 2019
The Incomes Register has changed how data on wages and salaries is reported. Wages, salaries and employer's contributions paid on 1 January 2019 or later must be reported to the Incomes Register. The change applies to all parties that report wages, such as companies, organisations, associations and households.
Report wage data for each separate payment
Report the wage data specific for each separate payment on the earnings payment report to the Incomes Register. In general, the deadline for reporting is 5 days after the day when you paid wages to your workers.
Example: The employer pays the employee's wages on 15 January 2019. Saturdays, Sundays and other holidays are counted towards the five days after the payment date, the same as work days. However, in this case, the fifth day falls on Sunday, 20 January 2019, so the employer must report the wages to the Incomes Register by Monday, 21 January 2019.
The 2018 year of payment is the final year when wages, trade income and royalties are subject to reporting on employer payroll reports
After that, employer payroll reports are taken out of use. You will not need to file an employer payroll report for 2019. Submittals to the Incomes Register will replace
- the annual information returns filed by employers and payors
- the part of annual information returns on payments to non-residents that concerns wages, trade income and royalties.
Report wages and salaries paid on 1 January 2019 or later on an earnings payment report to the Incomes Register within 5 days from the payment.
Report health insurance contributions on the monthly employer's separate report, filed no later than on the fifth day of the calendar month following the payment month.
If your company is in the register of employers, you must file an employer's separate report even for months when you have not paid any wages.
Report corrections concerning wages or salaries paid on 1 January 2019 or later to the Incomes Register.
Report wages, salaries and employer's contributions paid in 2018 or earlier to the Tax Administration on the tax return for employer's contributions for the tax period in question.
The filing deadline for the tax return on employer's contributions is the 12th of the month after the end of the tax period.
If your company is in the register of employers, you must file the tax return on employer's contributions even for the tax periods when you have not paid any wages.
Remember to file a payroll report for 2018. File the employer's payroll report electronically by 4 February 2019 (on paper by 31 January 2019).
Report to the Tax Administration any corrections regarding wages paid before 1 January 2019, as well.
Report data to the Incomes Register electronically
If you have previously filed your information returns to the Tax Administration on paper or online on Ilmoitin.fi or Lomake.fi, check the table below to see how you can report wage data to the Incomes Register.
If you have previously filed information returns on Ilmoitin.fi, you can start using the Incomes Register´s techical interface for filing employer's contributions. You cannot send reports in Ilmoitin.fi to Incomes Register.
The technical interface allows you to send data from the payroll system to the Incomes Register directly without having to use a separate reporting service. Read more about reporting via the technical interface.
If it is not possible to use the technical interface, the data can also be reported in the Incomes Register’s e-service, which will be logged into via the incomesregister.fi page. You can use the upload service to send XML files to the Incomes Register. Read more about reporting via the e-service.
If you have previously filed information returns on Lomake.fi (previously online form on Suomi.fi), you can start using the Incomes Register’s e-service for filing wages and salaries.
The e-service allows you to submit data to the Incomes Register in two ways: you can either upload files directly or enter the data of a single report on the e-service. Read more about reporting via the e-service.
If you have previously filed information returns on paper, you can start using the Incomes Register’s e-service for filing earnings payment data. Information can be reported to the Incomes Register on a paper form only in special circumstances, for example, if filing an electronic report is impossible for an individual, estate, occasional employer or foreign national due to technical obstacles.
The e-service allows you to submit data to the Incomes Register in two ways: you can either upload files directly or enter the data of a single report to the online form.
Note: Finnish political parties may pay a fee to a person appointed to a position of trust. These fees are not reported to the Incomes Register. Contact us by sending e-mail to email@example.com in order to agree how you submit payroll information to the Tax Administration.
Wage data reported to the Incomes Register is displayed in MyTax
When you have sent reports to the Incomes Register, the total amounts of wages and contributions are added together by the Tax Administration on the sixth day of the month after the tax period (or the next business day). You can view the amounts in MyTax on the next business day when the IT system has generated its monthly totals.
- This way, if the 6th of a month falls on a Saturday, the IT system generates the totals of wages, amounts withheld, and employer's contributions on Monday the 8th. MyTax will then show the totals on Tuesday the 9th.
Deadline for payments remains the same
The deadline for paying employer's contributions remains the same, the 12th of each month. If the deadline date falls on a Saturday, Sunday or other holiday, you must make the payment on the next business day. You can still pay employer's contributions in MyTax.
Consequences of late filing of reports,
consequences of late payment
The Tax Administration imposes penalty charges for late payments during 2019 only in cases where the taxpayer's obvious disregard has been the reason for non-compliance with the obligation to report information. This also concerns the reporting of employer-provided social benefits and the reporting of any repayments.
If the earnings payment report contains errors that affect tax assessment, the Tax Administration will send a letter to the employer who filed the report. You must make corrections to the information that contains errors and send your corrections to the Incomes Register. This way, you can avoid having to pay a negligence charge. The Tax Administration cannot enter corrections to the information although it contains errors.
Tax payments, consequences of late payment
You must pay your employer's contributions to the amount displayed in MyTax on the due date of payment. If you pay a lower amount than what is displayed in MyTax, you must pay late-payment interest on the part that you left unpaid or on the part that you pay later.
You can also send reports to the Incomes Register via Palkka.fi
From January 2019 onwards, Palkka.fi sends reports on wage data processed in the service directly to the Incomes Register. If a household uses Palkka.fi for paying wages, the service automatically sends households' reports to the Incomes Register. Corporate users must select automatic reporting in Palkka.fi if they wish for the service to send the reports directly to the Incomes Register.
When reports are sent via Palkka.fi, data does not need to be submitted to the Incomes Register separately. Households or companies can also report the data themselves in the Incomes Register's e-service.
Sub-accounting units will be taken out of use
The Tax Administration will no longer use sub-accounting units as wage data is reported to the Incomes Register. Sub-accounting units will be taken out of use for wages on 1 January 2019 and for pensions and benefits on 1 January 2021. Sub-organisation data can be reported to the Incomes Register, but the Tax Administration cannot utilise this data.
Who should I contact in matters concerning my payroll reporting?
Contact the Tax Administration if your question is about whether certain income is subject to tax, whether tax must be withheld on a certain payment, or whether the employer's health insurance contribution must be paid.
Contact the Incomes Register (incomesregister.fi) if you have general questions about reporting to the Incomes Register, about the e-services, or about how different wage types relate to the income types used in the Incomes Register.