Making corrections to submitted annual information returns

1 Information returns are corrected by replacing a previously filed return by a replacement

If you need to correct any errors or omissions on a return you already filed, you should file a replacement return.

This method applies to all 2018 information returns, also including the categories that were previously dealt with by deletion and addition. Deletion-addition is no longer in use. The mportant element of the method of filing and correction is that you only file one single information return for the entire calendar year in order to cover all the amounts paid to a specific beneficiary. This guidance presents a number of examples of how corrections are made (see section 3).

Note: The 2018 year of payment is the final year when wages and nonwage compensation for work (=trade income) are subject to reporting on employer payroll reports. If you detect any errors in the payroll amounts (and other payments) reported for calendar years prior to 2018, the way to put things right is to file a replacement return.

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.

2 Deadlines for corrections 

A number of changes are introduced to the time schedules of the Tax Administration's assessment work in 2019. The dates when assessment is completed for individual taxpayers will change: different taxpayers and taxpayer groups have different end dates, the first ones in May, the final ones in October. For this reason, the deadlines for making corrections are earlier than previously.

  • Corrections to the 2018 information returns must be submitted electronically by 18 March 2019 (on paper by 15 March 2019) in order to ensure that updated, correct amounts and other details are transferred to the pre-completed tax returns of individual taxpayers. If you have filed the "Itemization of Purchases, Sales, Capital Gains and Losses for Securities and Derivatives trading", corrections must be submitted by 12 February 2019 in order to ensure that updated information and amounts are transferred to the pre-completed tax returns.
  • The final deadline that does not necessitate such reassessment of individuals' taxes for 2018 is 30 April 2019. However, even if you make corrections after 30 April, the updated or corrected amounts will be accounted for when the taxation is finalised for the individuals concerned. If necessary, the Tax Administration performs a reassessment.

3 The new method of correcting errors by filing a replacement return

The following annual information returns (and some others) must be corrected by replacing a previously filed return by a replacement

  • Annual Information Return – Employer Payroll Report; Payor Information and Itemisations
  • Annual notification – payments to recipients with limited tax liability (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 concerning paid interest as governed by the Act on Tax Withheld at Source on Interest
  • Annual information return on prices paid for timber (puun ostajan vuosi-ilmoitus)
  • Information on loan principal and loan interest
  • Payments of trade union fees, of premiums to unemployment insurance funds (Data format specification in Finnish and Swedish)
  • Information on payments of grants (Data format specification in Finnish and Swedish)
  • Annual information on shareholder borrowing, treated as capital income in the shareholder's hands, repayments of such loans (Data format specification in Finnish and Swedish)
  • Insurance indemnities paid to business operators and farmers (Data format specification in Finnish and Swedish)
  • Annual information on retroactive pension income (Data format specification in Finnish and Swedish)
  • Premiums of individuals' voluntary pension insurance contracts and deposits to 'PS' individual retirement accounts

The replacement is only to be submitted on those beneficiaries, or other parties liable to pay tax, whose original information was deficient or incorrect. The new itemisation will replace the previously filed itemisation.

You must include all the amounts and information for the beneficiary (other party liable to tax) specification concerned, entering the corrected amounts and resubmitting the original amounts that do not require changes.

Because you always replace a previous return with a new one, a party liable to tax can only have one return with his or her identity details. Such entries as the payor's ID (personal identity code or Business ID), tax year, beneficiary's or other party's ID (personal identity code or Business ID) and Type of Payment are identity details.

If there is an error in this category of information, you must first remove the previously filed information return completely and then submit a new one with corrected identity details. The instruction for each information return specifies the identity details necessary for that return.

If the filer has more than one software system in use for purposes of accounting and reporting, the following circumstances may require special attention:

  • Change of accountant mid-year: the employer (or payor of other payments) must ensure that their new accountant/accounting firm is informed of the amounts paid to their workers (other beneficiaries) for the first months of the year. The general rule is that the same payor provides only one combined return on wages for each worker or beneficiary.
  • The same rule is valid for the accounting software in use: if a new software application is taken into operation during the year, it is important that the amounts paid during the first part of the year are added together with the amounts paid during the latter part of the year before the annual information is sent to the Tax Administration. If it is not possible to add the amounts together, the files formed by two different software applications can be submitted separately if they contain different software details. If the value of the data element that specifies software details is different, and there are two annual information returns on the same worker/recipient, one will not replace the other. In this case, both will remain active.
    See "Returns submitted as software-generated files", Example 9.
  • If the payor has more than one software application in use at the same time (for example, payrolls are calculated using different software from that used for calculating per diem and kilometre allowances), the information can be reported either by using different identity details or different information flows (VSPSERIE, VSPSERIK and/or VSPSKUST).
    See "Returns submitted as software-generated files", Example 10.

Please note that the data element that specifies the software cannot be reported on paper (Form 7801e) or via the fillable web form (7801e) via the Lomake.fi service. For this reason, all wages and expense reimbursements paid to a beneficiary through these methods must be submitted on a single information return.

For more information, see ‘Making corrections to e-filed submittals of information returns’ (pdf) (Tiedostona annettujen vuosi-ilmoitusten korjaaminen, available in Finnish and Swedish). To receive guidance by phone, contact the Tax Administration's telephone service.

If the following old returns have errors, you cannot make corrections electronically if the year of payment was 2015 or an earlier year:

  • Annual Information Return – Employer Payroll Report; Payor Information and Itemisations
  • Annual notification – payments to recipients with limited tax liability (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 concerning paid interest as governed by the act on tax withheld at source on interest
  • Annual information return on prices paid for timber (puun ostajan vuosi-ilmoitus)

If other returns have errors, you cannot make corrections electronically if the year of payment was 2017 or an earlier year. If you need to correct errors, you must re-submit the annual information return on paper.

Returns submitted as software-generated files

The specifications have been updated with new guidance discussing the changed reporting rules. Always ask your software supplier whether the software contains the latest required updates.

Because of the replacement returns, the information flows for wages and tax-exempt expense reimbursements have had a number of changes. If you are an employer using more than one payroll accounting system for paying wages, other payments and reimbursements, we recommend that you read Examples 9 and 10 carefully.

Example 1: Filing a replacement   

You pay wages in 2018 to five people on your payroll.  You file your Employer Payroll Reports in January 2019. In March 2019, you detect an error that concerns one of the workers: the withholding was wrong. To put it right you must file a replacement for this worker only: a new Employer Payroll Report for him/her with corrected withholding, and also the other amounts that you had given in the original report such as Wages paid, Pension contributions, Unemployment insurance etc.

Example 2:  Wages paid to the same beneficiary, adding up the amounts

In April 2018, you pay a cleaning worker and file an Employer Payroll Report to the Tax Administration immediately after 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 it would replace the one you had filed in April. This would result in too little earnings being shown on the worker’s Tax Return, because only the amounts for December would be recorded.

Example 3:  Making corrections to identity details / Missing month of payment

The payor of nonwage compensation to a limited-liability company has filed an Employer Payroll Report. Gross amount was €5,000.00 and the withholding was €600.00. The payor forgot to enter the month of payment, which was November.

Because month of payment is an identity detail, the payor must make a correction to the original filing on one report, and also file a replacement report showing the correct amounts. This means that the payor must file two reports in order to make this correction.

He enters the original identity details (tax year, Business ID of the limited-liability company) to the first one. The first one of the reports must not contain the amounts paid and withheld.

The second one has the correct identities and amounts: month of payment: 11 (November), amount of nonwage compensation: €5,000.00 and amount withheld: €600.00.

Example 4:  Annual information return on Paid Dividends: Making corrections to identity details/wrong personal identity code

Three shareholders received dividends as the company distributed and paid them in 2018. You file the information return in January 2019. However, you notice in March 2019 that there was an error in the personal identity code of one of the shareholders. To correct the filed information return, submit a replacement. Only enter the wrong personal identity code and the other details you had given. Leave other fields empty. In addition, submit a new return where you enter the correct personal identity code and all the other information again.

Example 5:  Annual information return on Paid Dividends: Making corrections to identity details/wrong year of payment

You had filed the information return on paid dividends in January 2018 but you notice later that the year of payment was wrong.  Delete the return by submitting a replacement summary, entering the required identity details i.e. Payor's Business ID, the wrong year of payment, the tax year and the date of the decision to distribute dividends. Delete the itemization of each beneficiary by submitting replacement returns where you only enter their personal identity codes and no other specifics. In addition, submit a new return where you enter all the corrected information as it should be.

Example 6:  Correcting an error in paid fees  

A housing company paid fees to members for attending the Board meetings. The corresponding annual information was filed on time. However, it turns out later that the information was incomplete. The itemisation section did not have a value in field 36. This field must be entered in order to declare that the amounts paid are not subject to the employer’s health insurance contribution.

The housing company must put matters right by filing replacement returns where field 36 is completed and all the other information is repeated. The replacements must only be submitted in respect of those members whose information had been incorrect.

You can no longer correct a similar mistake by just filing an additional entry for field 36; the new method involving a replacement return makes the most recently submitted return overwrite the earlier information.

Example 7: Correcting an error in a pension insurance premium paid voluntarily

The employer has signed an insurance contract on a voluntary basis that provides pension coverage to the workers. The field for reporting the paid premiums for a voluntary pension contract is 82.

The employer had not received a list of paid-in premiums from the insurance company by the end of January. For this reason, they filed the annual information without including this detail.

After the employer ascertains the paid premiums, a replacement return must be filed in order to correct the previously filed information return. The replacement must contain the amount of the premiums for the voluntary pension contract (in field 82) and repeat all the other information. The replacement is to be submitted only on income earner with errors or omissions.

You can no longer correct a similar mistake by just filing an additional entry for field 82; the new method involving a replacement return makes the later submitted return overwrite the earlier information.

Example 8:  Making a correction to payor-specific details

Using the information shown on a decision letter from Kela, an employer filed a 2018 Tax return on employer contributions deducting some social security contributions that the employer had paid in excess.  However, this deduction was not reported on the Employer Payroll Report.

The employer must enter the deducted contribution in field 631, re-submitting the payor-specific information. There is no need to re-submit the itemization for each worker if they had been without errors on the original Employer Payroll Report.

Example 9: Accounting firm/software of employer obliged to file information returns changed mid-year

If the software appliances used are purchased from two different software vendors, it may not be possible to combine the information from the appliances for the VSPSERIE return, although the Tax Administration requires this as a primary guideline.

The annual information may be submitted using two different VSPSERIE information flow files if the software details of the file submitted by accounting firm A differ from those on the file submitted by accounting firm B. The Tax Administration processes materials based on different software details separately; an information return received later will not replace the previously filed one.

If annual information returns need to be corrected, the replacements must be submitted using the same identity details as those reported in the original submittals.

If it is not possible to use the original software details to make corrections, the correction can be submitted via Lomake.fi on a fillable web form or on paper, in which case software details are not reported. In circumstances such as this, the combined wages for the whole year must be submitted, as a report submitted on a fillable web form or on paper replaces both annual information returns that were previously submitted separately.

Example 10: An employer obliged to file information returns uses two different software applications: one for calculating wages and the other for calculating expense reimbursements (e.g. per diem and kilometre allowances).

If the software appliances used are purchased from two different software vendors, it may not be possible to combine the information from the appliances for the VSPSERIE return, although the Tax Administration requires this as a primary guideline.

The annual information returns can be filed separately by using different information flows: actual wages using VSPSERIK or VSPSERIE information flows and expense reimbursements using VSPSKUST information flows, in which case the returns submitted using different information flows will not replace each other.

Wages and expense reimbursements may be submitted separately likewise by two VSPSERIE information flow files if they contain different software details. The Tax Administration processes materials based on different software details separately; an information return filed later will not replace the previously filed returns.

If annual information returns need to be corrected later, the replacements must be submitted using the same identity details (information flows/software details) as those reported in the original submittals.

If it is not possible to use the information flow or original software details to make corrections, the correction can be submitted via Lomake.fi on a fillable web form or on paper, in which case neither software details nor information flow ID are reported. In circumstances such as this, the total wages and expenses reimbursements for the whole year must be submitted on the same return, as a report submitted on a fillable web form or on paper replaces both annual information returns that were previously submitted separately.

Example 11: Making corrections to specifications submitted on a fillable web form or on paper

If it is not possible to produce correction records with the same software as was used for the original submittal, a fillable web form via Lomake.fi (vero.fi/eFile > Annual information) or a paper form can be used for making corrections to a specification. The fillable web forms and paper forms do not have a record (among the identity details) of the software that produced the original submittal. Other identity details must be the same as they were in the original submittal.

Returns submitted on fillable web forms 

Further guidance on making corrections to annual information filed on web forms is available from the service providers (such as OpusCapita, Koivuniemi, CGI).

Example 1:   Filing a replacement   

You pay wages in 2018 to five people on your payroll. You file your Employer Payroll Reports in January 2019. In March 2019, you detect an error that concerns one of the workers: the withholding was incorrect. To put it right, you must file a replacement for this worker only: a new Employer Payroll Report for him/her with corrected withholding, and also the other amounts that you had given in the original report such as Wages Paid, Pension Contributions, Unemployment Insurance, etc. If a summary of payer-specific details has been filed (data elements 631, 650, etc.), you may have to submit the summary again, although there may not have been any changes (some e-Services require this, others do not).

Example 2:   Wages paid to the same beneficiary, adding up the amounts   

In April 2018, you pay a cleaning worker and file an Employer Payroll Report to the Tax Administration immediately after 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 wages together. You cannot file a report that would only show the December pay because it 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, as only the amounts for December would be recorded.

Example 3:  A new accounting firm, changed mid-year 

In June, you engage the services of a new accounting firm that takes over your accounting.

You must make sure to inform the new accountant of the amounts paid to your workers for the first months of the year. When the year is over, the accountant must file your Employer Payroll Report for the entire year. If you do not do this, the accountant will only report the wages paid for the final part of the year, and the workers’ tax assessments will be incomplete.

Example 4: Wage payments transferred to Palkka.fi mid-year

The Palkka.fi e-service transfers the year’s Employer Payroll Reports to the Tax Administration immediately after the turn of the year. This annual information is only submitted in respect of wages calculated via Palkka.fi. If a business enterprise user has saved beginning balances in the service, these too may be taken into account in the annual information.

If you make corrections after the turn of the year and after Palkka.fi has filed its submittal, you can make a correction on a fillable web form via the Lomake.fi service (vero.fi/eFile > Annual information) or use a paper form.

Please note that it is not possible to create and send off an Employer Payroll Report to the Tax Administration in the middle of the year.

Example 4.1 

For 1 Jan – 16 June 2018, you had used the 'X' payroll accounting service, and for 1 July – 31 Dec 2018, the Palkka.fi e-service.

Households

When Palkka.fi submits the Employer Payroll Report, it includes only wages that the Palkka.fi system handled immediately after the turn of the year. If an Employer Payroll Report is also submitted similarly by the ‘X’ payroll accounting service, the Tax Administration will process both reports separately. 

Business enterprises

Palkka.fi submits the Employer Payroll Report in respect of wages calculated via its service and any beginning balances that you have saved. If an Employer Payroll Report is submitted by the ‘X’ payroll accounting service, the Tax Administration will process both reports separately.
If you save your beginning balances when you start using Palkka.fi, make sure the ‘X’ payroll accounting service does not submit the report.

Example 4.2

You handled your payroll accounting manually (without engaging the services of a payroll accountant) or you handled them with a payroll accounting system that does not send off the Employer Payroll Report automatically.

Households

When Palkka.fi submits the Employer Payroll Report, it includes only wages that the Palkka.fi system handled immediately after the turn of the year. As such a report does not contain the amounts you had paid during the first months of the year, you must add up all the amounts for the entire year and then submit a separate Employer Payroll Report to the Tax Administration. Do not submit it until 15 January 2019, however, but be sure to do it by 31 January 2019. You can submit the Employer Payroll Report on a fillable web form via (vero.fi/eFile > Annual information). Calculate the wages you paid during the first months of the year, adding them to the wages you paid as a Palkka.fi user. To check the totals recorded by Palkka.fi, go to the ‘My Reports’ section after the system has generated the report.  

Business enterprises

You have handled your payroll accounting manually (without engaging the services of a payroll accountant) and did not submit an Employer Payroll Report in respect of this. If you have saved the wages paid before use of the service as beginning balances, the Employer Payroll Report submitted by Palkka.fi will contain all the amounts for the entire year.

Example 5:  Making corrections to identity details / Missing month of payment

The payer of non-wage compensation to a limited-liability company has filed an Employer Payroll Report. Gross amount was €5,000.00 and the withholding was €600.00. The payer forgot to enter the month of payment, which was November.

As month of payment is an identity detail, the payer must make a correction to the original filing in a separate report, and also file a replacement report showing the correct amounts. This means that the payer must file two reports in order to make this correction.

He/she enters the original identity details (tax year, Business ID of the beneficiary, month of payment) to the first one. Do not submit the amounts paid and withheld.

The second has the correct identities and amounts: month of payment: 11 (November), amount of non-wage compensation: €5,000.00 and amount withheld: €600.00.

Example 6: Correcting an error in an information return if the month of payment is submitted in conjunction with reports on wages

If you have given the payment month in the original return in conjunction with the reports on wages, you cannot correct the return on a fillable web form via the Lomake.fi service. In this case, you must file a replacement (or a deletion report) using the same format as in the original return to be corrected. In practice, this usually means that you must file the replacement on paper. You can enter the month of payment in the same way as in the original filing.

Example 6.1: You have filed an annual return in respect of an employee in which, in addition to the wage report, you have also submitted the month of payment, e.g. 06 (=June). If you must correct the return in question later, the replacement report must have the same month of payment (06) in order for the correction to be accepted. The correction must be submitted on paper, as filing the month of payment in conjunction with wages on a fillable web form via the Lomake.fi service has been technically blocked.

When you file the first (original) information return, you should not submit the month of payment in conjunction with Types of Payment where this is not required.

You must file the return itemised by month of payment only when compensation for non-wage work or use has been paid to a general company, a limited partnership or a corporation (for example, a limited-liability company, a cooperative or an association). Compensation paid to a natural person is reported in one single information return without month of payment.

Example 7:  Annual information return on Paid Dividends: Making corrections to identity details/Wrong personal identity code

A company distributed dividends to three shareholders in 2018. You file the information return in January 2019. However, you notice in March 2019 that there was an error in the personal identity code of one of the shareholders. To correct the filed information return, submit a replacement. Only enter the incorrect personal identity code and the other details you had given. Leave other fields empty. In addition, submit a new return where you enter the correct personal identity code and all the other information again.

Example 8: Annual information return on Paid Dividends: Making corrections to identity details/Wrong payment year

You had filed the information return on paid dividends in January 2018 but you notice later that the year of payment was wrong. Delete the return by submitting a replacement summary, entering the required identity details i.e. payer’s Business ID, the incorrect year of payment, the tax year and the date of the decision to distribute dividends. Delete the itemisation of each beneficiary by submitting replacement returns where you only enter their personal identity codes and no other specifics. In addition, submit a new return where you enter all the corrected information as it should be.

Example 9: Correcting an error in paid fees  

A housing company paid fees to members for attending the Board meetings. The corresponding annual information was filed on time. However, it turns out later that the information was incomplete. The itemisation section did not have a value in field 36. This field must be filled in in order to declare that the amounts paid are not subject to the employer’s social security contribution (i.e. the health insurance contribution).

The housing company must put matters right by filing replacement returns where field 36 is completed and all the other information is repeated. The replacements must only be submitted in respect of those members whose information had been incorrect.

You can no longer correct a similar mistake by just filing an additional entry for field 36; the new method involving a replacement return makes the most recently submitted return overwrite the earlier information.

Example 10: Correcting an error in a pension insurance premium paid voluntarily

The employer has signed an insurance contract on a voluntary basis that provides pension coverage to the workers. The field for reporting the paid premiums is 82.

The employer had not received a list of paid-in premiums from the insurance company by the end of January. For this reason, the employer filed the annual information without including this detail.

After the employer ascertains the paid premiums, a replacement return must be filed in order to correct the previously filed information return. The replacement must contain the amount of the premiums for the voluntary pension contract (in field 82) and repeat all the other information. The replacement is to be submitted only in respect of those income earners whose original information was deficient.

You can no longer correct a similar mistake by just filing an additional entry for field 82; the new method involving a replacement return makes the later submitted return overwrite the earlier information.

Example 11: Making a correction to payer-specific details

Using the information shown on a decision letter from Kela, an employer filed a 2018 tax return in respect of employer contributions deducting some social security contributions that the employer had paid in excess. However, this deduction was not reported in the Employer Payroll Report.

The employer must enter the deducted contribution in field 631, resubmitting the payer-specific information. There is no need to resubmit the returns for each worker if they had been without errors in the original Employer Payroll Report.

Example 12: Making corrections to specifications submitted on a fillable web form

If it is not possible to produce correction records with the same software as was used for the original submittal, a fillable web form via the Lomake.fi service (vero.fi/eFile > Annual information) can be used for making corrections to a specification. The fillable web forms do not have a record (among the identity details) of the software that produced the original submittal. Other identity details must be the same as they were in the original submittal.

Returns submitted on paper 

Employers and other payors must file all the information for the calendar year and the wage earner (or other beneficiary) on one single employer payroll report. If you need to make corrections, you must file a replacement overwriting all the records of the original submittal. Separate forms for deleting the earlier records are no longer used.

As the replacement procedure always replaces the previous submittal with a new one, a beneficiary can only have one report with his or her identity details. Such entries as the payer's ID (personal identity code or Business ID), tax year, beneficiary's ID (personal identity code or Business ID) and Type of Payment relate to identity. If trade income (=nonwage compensation) has been paid, the month of payment is also treated as an identity detail. The instruction for each information return specifies the identity information necessary for that return.

Example 1: Filing a replacement   

You pay wages in 2018 to four people on your payroll. You file your Employer Payroll Reports in January 2019. In March 2019, you detect an error that concerns one of the workers: the withholding was incorrect. To put it right, you must file a replacement for this worker only: a new Employer Payroll Report for him/her with corrected withholding, and also the other amounts that you had given in the original report such as Wages Paid, Pension Contributions, Unemployment Insurance, etc. If a summary of payer-specific details has been filed (data elements 631, 650, etc.), you may have to submit the summary again, although there may not have been any changes.

Example 2: Wages paid to the same beneficiary, adding up the amounts  

In April 2018, you pay a cleaning worker and file an Employer Payroll Report to the Tax Administration immediately after 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 wages together. You cannot file a report that would only show the December pay because it 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, as only the amounts for December would be recorded.

Example 3: A new accounting firm, changed mid-year 

In June, you engage the services of a new accounting firm that takes over your accounting.

You must make sure to inform the new accountant of the amounts paid to your workers for the first months of the year. When the year is over, the accountant must file your Employer Payroll Report for the entire year. If you do not do this, the accountant will only report the wages paid for the final part of the year, and the workers’ tax assessments will be incomplete.

Example 4: Correcting an amount paid

The employer had filed an Employer Payroll Report that had no information on the December wages paid to a wage earner.

This report had the following entries: €33,000.00 wages paid, €6,600.00 amount withheld, and €2,000.00 of statutory contributions withheld from the wage earner. The amounts for December that were forgotten are: €3,000.00 (wages), €600.00 (withheld) and €180.00 (statutory contributions withheld).

The way to put things right is that the employer files a replacement concerning this wage earner with the amounts for the entire year as follows: €36,000.00 (wages) and €7,200.00 (withheld) and €2,180.00 (statutory contributions).

Example 5: Making corrections to identity details/Wrong Type of Payment

The payer filed an information return for wages paid to a self-employed individual subject to the Self-Employed Persons’ Pensions Act (YEL). Its entry for Type of Payment was ‘P’ (wages of principal occupation) when it should have been PY (wages paid to a self-employed individual with YEL/MYEL insurance).

When correcting this error, two reports must be filed because the Type of Payment (an identity detail) is a data element that cannot be corrected by just filing a replacement. For this reason, the employer must file an Employer Payroll Report where only the original identity details (Payer’s Business ID, tax year, Type of Payment, and Beneficiary’s personal identity code or Business ID) are entered. The other fields are left blank in order to delete the error.

The payer must additionally file another report indicating the correct Type of Payment (PY) and repeating all the other information.

Example 6: Making corrections to identity details/Wrong personal identity code

The payer had filed an Employer Payroll Report where the beneficiary’s personal identity code was incorrect.

When correcting this error, two reports must be filed because the beneficiary’s personal identity code (an identity detail) is a data element that cannot be corrected by just filing a replacement. For this reason, the employer must file an Employer Payroll Report where only the original identity details (Payer’s Business ID, tax year, Type of Payment, and Beneficiary’s personal identity code or Business ID) are entered. This report must contain the incorrect identity code. The other fields, with the exception of the identity details, are left blank in order to delete the error.

The payer must additionally file another report indicating the correct personal identity code and repeating all the other information.

Example 7: Making corrections to identity details/Missing month of payment

The payer of non-wage compensation to a limited-liability company has filed an Employer Payroll Report. Gross amount was €5,000.00 and the withholding was €600.00. The payer forgot to enter the month of payment, which was November.

As month of payment is an identity detail, the payer must make a correction to the original filing in a separate report, and also file a replacement report showing the correct amounts. This means that the payer must file two reports in order to make this correction.

He/she enters the original identity details (tax year, Business ID of the limited-liability company) in the first one. The first of the reports must not contain the amounts paid and withheld.

The second has the correct identities and amounts: month of payment: 11 (November), amount of non-wage compensation: €5,000.00 and amount withheld: €600.00.

Example 8: Making corrections to identity details/Correcting the month of payment so that several months are included

If the non-wage compensation in the previous example had not only been paid in November but also in December, the payer must file separate Employer Payroll Reports for both months.

The correct identity details and euro amounts must be entered in both reports. The one for November must have the following details and amounts: month of payment: 11 (November), amount of non-wage compensation: €2,500.00 and amount withheld: €300.00. The one for December must have: month of payment: 12 (December), amount of non-wage compensation: €2,500.00 and amount withheld: €300.00.

Example 9: Correcting an error in an information return if the month of payment is submitted in conjunction with reports on wages

If you have given the month of payment in the original return in conjunction with the reports on wages, you cannot file a corrected return via the Lomake.fi service. In this case, you must file a replacement (or a deletion report) using the same format as in the original return to be corrected. In practice, this usually means that you must file the replacement on paper. You can enter the month of payment in the same way as in the original filing.

Example: You have filed an annual return in respect of an employee in which, in addition to the wage report, you have also submitted the month of payment, e.g. 06 (=June). If you must correct the return in question later, the replacement report must have the same month of payment (06) in order for the correction to be accepted. The correction must be submitted on paper, as filing the month of payment in conjunction with wages on a fillable web form (7801E) via the Lomake.fi service has been technically blocked.

You must file the return itemised by month of payment only when compensation for non-wage work or use has been paid to a general company, a limited partnership or a corporation (for example, a limited-liability company, a cooperative or an association). Compensation paid to a natural person is reported in one single information return without month of payment. 

When you file the first (original) information return, you should not submit the month of payment in conjunction with Types of Payment where this is not required.

Example 10: Annual information return on Paid Dividends: Making corrections to identity details/Wrong personal identity code

A company distributed dividends to three shareholders in 2018. You file the information return in January 2019. However, you notice in March 2019 that there was an error in the personal identity code of one of the shareholders. The way to put this error right is to submit a replacement due to the incorrect identity code. Only enter the incorrect personal identity code as you had given it. Leave other fields empty. You can use the same form to submit a new return where you enter the correct personal identity code and all the other information again. When filing a paper form, you must also submit the summary information again.

Example 11: Annual information return on Paid Dividends: Making corrections to identity details/Wrong payment year

You had filed the information return on paid dividends in January 2018 but you notice later that the year of payment was wrong. Delete the return by submitting a replacement summary, entering the required identity details i.e. payer’s Business ID, the incorrect year of payment, the tax year and the date of the decision to distribute dividends. Delete the itemisation of each beneficiary by submitting replacement returns where you only enter their personal identity codes and no other specifics. In addition, submit a new return where you enter all the corrected information as it should be.

Example 12: Correcting an error in paid fees

A housing company paid fees to members for attending the Board meetings. The corresponding annual information was filed on time. However, it turns out later that the information was incomplete. The itemisation section did not have a value in field 36. This field must be filled in in order to declare that the amounts paid are not subject to the employer’s social security contribution (i.e. the health insurance contribution).

The housing company must put matters right by filing replacement returns where field 36 is filled in and all the other information is repeated (including the earlier, correct, information). The replacements must only be submitted in respect of those members whose information had been incorrect.

You can no longer correct a similar mistake by just filing an additional entry for field 36; the new method involving a replacement return makes the most recently submitted return overwrite the earlier information.

Example 13: Correcting an error in a pension insurance premium paid voluntarily

The employer has signed an insurance contract on a voluntary basis that provides pension coverage to the workers. The field for reporting the paid premiums is 82.

The employer had not received a list of paid-in premiums from the insurance company by the end of January. For this reason, the employer filed the annual information without including this detail.

After the employer ascertains the paid premiums, a replacement return must be filed in order to correct the previously filed information return. The replacement must contain the amount of the premiums for the voluntary pension contract (in field 82) and repeat all the other information (including the earlier, correct information). The replacement is to be submitted only on those beneficiaries whose original information was deficient.

You can no longer correct a similar mistake by just filing an additional entry for field 82; the new method involving a replacement return makes the later submitted return overwrite the earlier information.

Example 14: Making a correction to payer-specific details

Using the information shown on a decision letter from Kela, an employer filed a 2018 tax return in respect of employer contributions deducting some social security contributions that the employer had paid in excess. However, this deduction was not reported in the Employer Payroll Report.

The employer must enter the deducted contribution in field 631, resubmitting the payer-specific information. There is no need to resubmit the returns for each worker if they had been without errors in the original Employer Payroll Report.

Example 15: Making corrections to specifications on paper

If it is not possible to produce correction records with the same software as was used for the original submittal, a fillable web form via Lomake.fi or a paper form can be used for making corrections to a specification. The fillable web forms and paper forms do not have a record (among the identity details) of the software that produced the original submittal. Other identity details must be the same as they were in the original submittal.