How to report wages and employer’s contributions
These instructions apply to all companies and corporate entities that act as employers. There are separate instructions for households as employers.
Report wages and other earned income paid from 1 January 2019 onwards to the Incomes Register
Report your data on paid wages and other earned income (paid out by a company or corporate entity) on or after 1 January 2019 to the Incomes Register. Report the data after each payment transaction.
The following types of compensation for work are reported to the Incomes Register:
- fringe benefits
- trade income (=nonwage compensation)
- other earned income.
Tax-free and taxable reimbursements of expenses must also be reported.
Trade income must be reported to the Incomes Register when the recipient of the payment is not prepayment-registered. Report all data, regardless of the amounts.
Report the data to the Incomes Register electronically
The information can be reported to the Incomes Register via the Incomes Register's e-service. Log into the Incomes Register's e-service on the incomesregister.fi website.
Read more about the different ways in which you can report data to the Incomes Register. Data can be submitted to the Incomes Register on paper only in special circumstances.
Reporting wages paid in 2018 or earlier remains unchanged. Report employer's contributions and changes to them to the Tax Administration in MyTax. You can also pay the taxes withheld and employer's health insurance contributions in MyTax. Filing the tax return on the paper form is only allowed under exceptional circumstances.
When you report and pay employer's contributions to the Tax Administration, the deadline is the 12th day of the month.
Example: Wages and the related employer's contributions paid in December 2018 are reported on the self-assessed tax return and paid to the Tax Administration on 12 January 2019.
If there are errors in the reported data, submit a replacement return as before. Report all the data for the tax type again on the self-assessed tax return. It is no longer sufficient to just correct the incorrect information.
In addition, the annual information return for wages paid in 2018 must be filed by 31 January 2019. You can correct the annual information returns for 2018 and earlier as needed by filing a replacement annual information return as before.
Which reports should employers submit to the Incomes Register?
Report wages paid and other earned income with a separate earnings payment report after each payment transaction and separately for each income earner.
Report the total amount of employer's health insurance contributions paid during the month on the employer's separate report. You should only submit the employer's separate report once a month.
The annual information return will no longer need to be filed for the payment year 2019.
Read more about reporting (incomesregister.fi)
When should reports be submitted to the Incomes Register?
|Earnings payment report||Submit the earnings payment report within five days from the payment date.
|Employer`s separate report||You should submit the employer's separate report on health insurance contributions once a month. The deadline for reporting is the fifth day of the calendar month following the payment month.
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.
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 containing the data that was correct on the original report in addition to the new and changed information .
If the error applies to 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.
- Correcting earnings payment data afterwards (incomesregister.fi)
- Correcting errors in the tax return for self-assessed taxes
If the report is late
If an employer or other payer reports earnings payment data to the Incomes Register late, this will result in a late fee. The late fee will be imposed by the Finnish Tax Administration on the basis of information received from the Incomes Register.
Although the data usually needs to be reported within five days from the payment date, the late fee is not based on the same deadline. The late fee is payable if you report mandatory data on payments later than on the eighth day of the calendar month following the payment month. In 2019, the late fee will only be imposed in exceptional circumstances.
The late fee contains a daily component and a component based on the amount of payment.
The late fee will not be imposed when data has not been reported to the Incomes Register at all, or the data is incomplete, and the payer does not correct the neglect of its own volition before the taxes and contributions are levied. In such a situation, the consequence may be a reassessment and a related tax increase or penalty fee.
Read more about late fees for reports submitted to the Incomes Register (incomesregister.fi)
A separate late fee will be imposed for a late tax return on self-assessed taxes (for example, the tax return for employer's contributions in December 2018). Read more about late fees for tax returns for self-assessed taxes
The Tax Administration has sent you a reminder letter because we have not received any earnings payment reports or employer’s separate reports for the tax period from the Incomes Register. If we do not receive these reports from the Incomes Register by the date stated in the letter, we will estimate your company’s earnings payment data and impose taxes as well as a punitive tax increase.
Report the missing data to the Incomes Register and we will remove the estimate and tax increase as soon as the reports are available to us. If you have made the reports in time, we will remove the estimate and tax increase once we receive the reports from the Incomes Register.
Paying employer's contributions
The payment of employer's contributions has not changed. You can still pay employer's contributions in MyTax. Read more about payments and payment deadlines.
If the business is terminated or if the tax period is changed
Earnings payment data must always be reported to the Incomes Register within five days from the payment date. The deadline is not affected by the termination of the business or the change of the tax period.
Check the payment due date if the tax period is changed or the business is terminated.
Report other self-assessed taxes to the Tax Administration
You must continue to report self-assessed taxes other than employer's contributions to the Tax Administration in MyTax. Other self-assessed taxes include, for example, value added tax (VAT) and withholding on dividends and co-operative surplus.