Casual employer

A casual employer is an employer who has only employed one regular employee during the tax year, or up to five regular employees whose employment relationship does not last a full calendar year. If the wage payer is a household, read the instructions for households.

Reporting earnings payment data

When the wages have been paid on or after 1 January 2019, report

  • data on wages and taxes withheld to the Incomes Register on the earnings payment report within five days from the payment date
    • all earnings payment data must be reported regardless of the amount
  • employer's health insurance contributions to the Incomes Register on the employer's separate report once a month no later than on the fifth day of the calendar month following the wage payment month
    • you should submit the employer's separate report on the employer's health insurance contributions paid only for the wage payment months, i.e. the months for which you also submit the income earner's earnings payment report
    • casual employers do not have to submit the employer's separate report for the months when they do not make wage payments.

Annual information returns are no longer submitted for the payment year 2019.

When the wages have been paid in or before 2018, report

  • the data to the Tax Administration on the tax return for employer's contributions as before. The annual information return must also be submitted for the payment year 2018.

Read more:

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.

Read more

Paying employer's contributions

When you are an employer paying wages occasionally, the employer's contributions must be paid monthly. Pay the withholdings and tax at source as well as the employer's health insurance contribution to the Tax Administration by the 12th day of the month following each wage payment.

Example 1: A casual employer pays wages on or after 1 January 2019

A casual employer has paid wages to two employees on 6 February 2019. The employer reports the earnings payment data to the Incomes Register at employee level by 11 February 2019 and pays the taxes withheld and the employer's health insurance contribution to the Tax Administration no later than on 12 March.

The casual employer next pays wages to one employee in August 2019. The employer reports the data to the Incomes Register within five days from the wage payment date and pays the taxes withheld and the employer's health insurance contribution for the August wages to the Tax Administration by 12 September.

Example 2: A casual employer pays wages before 2019

A casual employer has paid wages to two employees on 10 December 2018. The employer must submit a tax return for employer's contributions to the Tax Administration on the taxes withheld and the employer's health insurance contribution for the wages paid in December 2018 no later than on 14 January 2019, as 12 January 2019 is a Saturday. The taxes withheld and the employer's health insurance contribution must be paid to the Tax Administration by 14 January 2019. In addition, an annual information return must be filed for the wages paid in 2018 by 31 January 2019.

The casual employer next pays wages on 15 June 2019. The employer reports the earnings payment data to the Incomes Register at employee level by 20 June 2019 and pays the taxes withheld and the employer's health insurance contribution to the Tax Administration no later than on 12 July. No annual information return is submitted to the Tax Administration for the wages paid in 2019.

If a casual employer wants to pay the taxes withheld and the employer's health insurance contribution on a quarterly tax period basis, the following conditions must be met:

  • The employer has registered in the Tax Administration's Employer Register.
  • The employer's turnover for the calendar year is less than €100,000.
  • The employer has not neglected reporting.
  • The employer has no unpaid taxes.

The length of the tax period does not affect when the information must be reported to the Incomes Register. Employers registered in the Employer Register must submit the employer's separate report for each month, including when they have made no wage payments.

Report data on wages online

  • Palkka.fi
    This is an e-service for calculation of payroll details and employer's contributions (the interface is in Finnish and Swedish). You can use the service to submit statutory reports for wages. If you submit the reports via Palkka.fi, you no longer need to report the data separately to the Incomes Register.
  • The Incomes Register's e-service (incomesregister.fi) Data on wages paid on or after 1 January 2019 can be reported to the Incomes Register via the Incomes Register's e-service, for example. Read more about the Incomes Register's e-service.
  • MyTax You can also report data on wages paid in 2018 in MyTax on the tax return for employer's contributions.

Reports can only be submitted on a paper form in special circumstances.

Erroneous reports must be corrected

Correct any errors in the Incomes Register that concern wages or other earned income paid on or after 1 January 2019. Correct the errors by submitting a replacement report to the Incomes Register. In addition to the new and changed information, you should also report the data that was correct in the original report.

Correcting earnings payment data reported to the Incomes Register

If the error concerns payments made before 1 January 2019, correct the error by submitting a replacement report (tax return for employer's contributions and annual information return) to the Tax Administration.

Read more: