This guidance is for all businesses and corporate employers. If you are a household and you have employed someone, click here for guidance.
Submit your reports to the Incomes Register, and make payments in MyTax
You must prepare two kinds of reports for the Incomes Register. In addition, you must log in to MyTax to pay your employer contributions. You do not have to file an employer payroll report when the year is over, because you have submitted the payroll data to the Incomes Register already.
If you use Palkka.fi to pay out wages and you have enabled the automatic submittal of reports to the Incomes Register in Palkka.fi, you do not have to repeat the earnings payment data by filing reports to the Incomes Register again.
Submit the earnings payment report
Submit a set of reports containing the specific payroll details of every worker (=earner of income). Do this by the fifth day after the day when you paid the workers (or other income earners). That day is the day when the payment is first available for the beneficiary (=the payday). If the deadline of the earnings payment report falls on a Saturday, Sunday or other holiday, the data can be reported on the following business day.
Example: An employer pays the worker's wages on 15 January 2019. Because the deadline for the report falls on Sunday, 20 January 2019, the employer must report the wages to the Incomes Register by Monday, 21 January 2019.
File the employer's separate report
File the employer's separate report on health insurance contributions once a month. Do this by the fifth day of the calendar month following the payday month.
Example: Your employee worked for you in January. You paid him on 6 February 2019. You must submit an employer's separate report for February no later than 5 March 2019.
Note: If you are on the Tax Administration’s register of employers (=you are treated as a registered employer), you must file employer’s separate reports also for any months when you do not pay wages to anyone. Enter “No wage payments” in your report(s) for such months.
Pay the employer’s contributions
You can pay your employer’s contributions in MyTax. The due date is the 12th of the second month after the tax period.
What information must be reported to the Incomes Register?
You must file reports to the Incomes Register when you had employed people to work for you and you paid:
- Fringe benefits
- Various fees and compensation
- Trade income (when the beneficiary is not registered in the Prepayment Register)
- Other payments, treated as earned income for the beneficiary
- Tax-exempt and taxable reimbursement of expenses
You must report all the information regardless of the amounts in euros – there are no minimum thresholds. Read more about how to submit payroll information to the Incomes Register
File your other self-assessed taxes in MyTax
You can submit all returns for other self-assessed taxes in MyTax (or other services) as before. Examples of other self-assessed taxes (other than employer’s contributions):
- Value added tax (VAT)
- Withholding on paid-out dividends, withholding on paid-out cooperative surplus
- Withholding from interest and profit-sharing
Frequently asked questions
If you do not seem to find a relevant answer, you can visit the Incomes Register website to look for more questions and answers.