How to report annual information

As a payor, it is your obligation to give us details once a year on the payments you made. To do this details, you must file an annual information return. Through annual information returns, the Tax Administration receives a lot of data on the incomes of individuals, including information on their deductions, and the assets they own, that have an effect on their taxes. 

The 2018 year of payment is the final year when wages and nonwage compensation for work are subject to reporting on employer payroll reports.

If the payment of wages or other earned income took place on 1 January 2019 or later, the payor must file the information to the Incomes Register instead. Read more about the Incomes Register

Note: The date when wages or other payment was paid will determine what kind of report must be used for filing and for making corrections. For example, if errors are detected in an already submitted employer payroll report for 2018, the filer must also make the corrections on an employer payroll report even if the error was detected in 2019.

The guidance on this page is for everyone who has the obligation to provide the Tax Administration with information on payments.

All data for the calendar year must be included in one information return

What you report as a payor must be included in the information return, and you are supposed to file just one. This means that recipients of income only have one itemization per Types of Payment and per employer.

Illustration: Wages paid to the same beneficiary, adding up the amounts (year of payment 2018)

In April 2018, you pay wages to a worker and file an Employer Payroll Report immediately when the work is done, also in April 2018.  In December, you hire the same worker again. When filing your 2018 Employer Payroll Report, you must add the April and December amounts together. You cannot file a report that would only show the December pay because that would replace the one you had filed in April. This would result in too little earnings being shown on the worker's Pre-Completed Tax Return, because only the amounts for December would be recorded.

You must e-file your information returns if five or more beneficiaries are included  


You must file electronically if you had five or more beneficiaries who received payments from you. This concerns the following annual information returns:

  • Annual Information Return – Employer Payroll Report;Payer Information and Itemizations of recipients (2018 year of payment)
  • Annual notification — Payments to recipients with limited tax liability (payments made to nonresidents)
  • Annual information return, specification of pension benefits, social benefits (erittely eläkkeistä ja etuuksista)
  • Annual information return on dividends
  • Annual information return on distributions profit surplus by a cooperative society
  • Annual information return on payments of interest and aftermarket bonuses as governed by the Income Tax Act
  • Annual information return on prices paid for timber (puun ostajan vuosi-ilmoitus)

However, the requirement of e-filing does not concern payors who are natural persons or estates of deceased people.

If you use printed-paper forms to submit your annual information you must send the completed form to the postal address printed on the form or its instructions. 

Read more

It is no longer always required to have a Katso ID and security codes for annual information reporting.

Most return types are available at the website as fillable forms.  Log in with your e-bank codes, with your microchip identity card or with a Katso ID. This provides sufficient authentication. In other words, the Katso ID is no longer required.

Similarly, if you use the website, log in with your e-bank codes, microchip identity card or Katso ID.  The authorizations that are associated with Katso codes are no longer necessary when a Master User or a holder of the Annual Information Filer submits the return.

Illustration: Using personal e-bank security codes to submit a return

You tell your friend that you just finished completing an Employer Payroll Report in a single session.  Your friend responds by describing how he has always used the paper form for his Employer Payroll reporting because he has a manual payroll accounting ledger.  You offer to give some assistance: you promise to file the Employer Payroll Report for him without having to wait for a specific authorization.  Because the Katso Authorization is no longer required, you can simply sign in to with your e-bank security codes and send off the Employer Payroll Report complete with the amounts you got from your friend's accounting ledger.

Illustration: Electronic filing with Katso identification 

A new customer arrives to the accounting firm. She needs help with the Employer Payroll Report for her company.  The accounting firm can simply log in to with their own Katso ID to file the report. It is no longer necessary for the owner of the company to grant specific authorization to the accountant.

When to file?

Annual information is reported once a year with January being the most common reporting month. Example: Any sums of wages or salaries paid to workers on 3 January 2018 must be reported on the 2018 Employer Payroll Report even if these workers had done their work during the 2017 calendar year.

  • Note: If date of payment was 1 January 2019 or later, you must submit the information to the Incomes Register.

Note the following exceptional deadline dates:

  • If an Employer Payroll Report, information return on payments to recipients with limited tax liability, on paid dividends, on paid surplus by a cooperative, or on foreign dividends paid on is filed electronically, the deadline for electronic submittal is 4 Feb 2019.
  • The information return on interest payments for which tax is withheld at source must be filed by 15 Feb 2019.
  • The information return on trade-union fees and payments to an unemployment fund must be filed by 20 Feb 2019.
  • The information return on shareholder borrowing must be filed by 25 Feb 2019.

The deadline dates above refer to the date when the returns must arrive to the Tax Administration.  If filed electronically, a return is deemed as filed successfully when the sender receives an acknowledgement-of-receipt message. If the deadline falls on Saturday, Sunday or other holiday, the due date is extended to the next business day, i.e. the submitted filing must arrive at the Tax Administration on that day.

On request, the Tax Administration may grant an extension of the deadline. Each case is separately decided. To grant an extension requires a valid reason. 

How to make corrections

Filers must make corrections to any mistakes without delay, on their own initiative. They must use the same filing channel and the same software application as they had used for the original return. However, making corrections electronically is permitted although the original return was filed on paper.

If mistakes were to be found in the payroll amounts (and other payments) reported for calendar years prior to 2019, the way to put things right would be to file a replacement return. Read more about making corrections

  • However, if the payroll amounts or any other earned income was paid 1 January 2019 or later, you must send the corrections to the Incomes Register. Read more about the Incomes Register

Negligence penalty

Filers of annual information that submit their return late or using the wrong channel may have to pay a negligence penalty (§ 22 a, Act on Assessment Procedure).