Making corrections to submitted annual information returns

Table of contents 

  1. New requirements are in force for corrections
  2. Deadlines for corrections
  3. The new method of correcting errors by filing a replacement return
    Returns submitted as computer files
    Returns submitted on fillable web forms
    Returns submitted on paper
  4. The old method of making corrections — deleting and adding
    Making corrections online
    Making corrections on paper 

1 New requirements are in force for corrections  

As from the 2016 payment year, we have implemented a new method of making corrections to annual information returns. If you need to correct any errors or omissions in a previously filed annual information return, you should file a replacement return.

The new method concerns many, but not all, types of annual information (see section 3). Some returns must still be corrected in the old way: you must first delete a previous entry and add new entries afterwards (see section 4).

The important elements of the new method of filing and correction are that the employer (or other payer) needs to file just one single information return for the entire calendar year in order to cover all the amounts paid to a specific beneficiary, and that only one itemisation per Type of Payment and per employer is required.

This guidance presents a number of examples of how corrections are made (see section 3).

2 Deadlines for corrections 

  • Corrections to the 2017 information returns must be submitted by 16 March 2018 in order to ensure that the correct amounts are transferred to the Pre-Completed Tax Returns of individual taxpayers. If you have filed an itemisation of Purchases/Sales of Securities and Derivatives, corrections must be submitted by 12 February 2018 in order to ensure that correct amounts are transferred to the Pre-Completed Tax Returns of individual taxpayers.
  • It may be necessary to make corrections after the above-mentioned deadlines have elapsed. If more than 2,000 itemisations must be corrected, contact the Tax Administration (send email to Tiedonsiirto<at>vero.fi) in advance. If necessary, the Tax Administration will send corrected Tax Decisions to the taxpayers concerned.
  • Corrections submitted by 13 August 2018 will give the Tax Administration time to process them in the individuals’ tax assessment and have the updated amounts shown on their Assessment Decisions. If you make corrections after August, the Tax Administration will have to make a revised version of the Assessment Decision for the individual(s) concerned.
  • The final deadline that does not necessitate reassessment of individuals’ taxes for 2017 is 11 October 2018.

Corrections can be filed as (as a computer file or as a fillable web form) after 11 October 2018 in the case of the returns listed below in section 3. You can, however, also use paper forms.

After 11 October 2018, corrections to the returns listed in section 4 may be made using paper forms only.

Please note that any corrections made after 11 October 2018 will be too late for inclusion of the updated amounts in the normal tax assessment process for 2017. 

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

Annual information returns for which replacement returns must be filed:

  • Employer Payroll Report: annual information returns of employers or other payers
  • Annual notification: payments to recipients with limited tax liability (non-resident)
  • Annual information return: specification of pension benefits and social benefits
  • Annual information return on dividends
  • Annual information return on distributions of profit surplus by a cooperative society
  • Form for reporting the 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

The replacement is only to be submitted on those beneficiaries whose original information was deficient or incorrect. The new itemisation concerning the income earner will replace that previously filed.

You must include all the amounts and information for the beneficiary concerned, entering the corrected amounts and resubmitting the original amounts that do not require changes.

As the new system always replaces the previous return with a new one, a beneficiary can only have one return 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 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 guidance for each information return specifies the identity details necessary for that return.

The following circumstances may require special attention: 

  • Change of accountant mid-year: the employer (or payer 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 payer provides each recipient with only one, combined return on wages.
  • Similarly for the accounting software: if a new software application is taken into use 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 submitted. 

    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 there are two annual information returns on the same employee, one will not replace the other; instead both will remain active. See Returns submitted as computer files, Example 9.
  • If the payer has more than one accounting 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 computer files, Example 10.

    Please note that identity details of the software application cannot be reported on paper (form 7801) 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 using a single information return.

    For more detailed information, see ‘Making corrections to e-filed submittals of information returns’ (pdf) or call the Tax Administration’s service number.

No electronic submittal is possible for corrections to the 2015 payment year and years prior to 2015. If you need to correct errors, you must resubmit the annual information return on paper.

Returns submitted as computer files

The Data File Specifications have been updated with new guidance.

Always ask your software supplier whether the software contains the latest required updates.

As the new method involves replacement returns when making corrections, the information flows for wages and tax-exempt expense reimbursements have changed. If you are an employer using more than one payroll accounting system for paying wages, other payments and costs, we recommend that you read Examples 9 and 10 carefully. 

Example 1: Filing a replacement   

You pay wages in 2017 to five people on your payroll.  You file your Employer Payroll Reports in January 2018. In March 2018, 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 2017, you pay a cleaning worker and file an Employer Payroll Report to the Tax Administration immediately after the work is done, also in April 2017. In December, you hire the same worker again. When filing your 2017 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 2017. You file the information return in January 2018. However, you notice in March 2018 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 2017 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 2017 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 2017 to five people on your payroll. You file your Employer Payroll Reports in January 2018. In March 2018, 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 2017, you pay a cleaning worker and file an Employer Payroll Report to the Tax Administration immediately after the work is done, also in April 2017. In December, you hire the same worker again. When filing your 2017 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 2017, you had used the 'X' payroll accounting service, and for 1 July – 31 Dec 2017, 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 2018, however, but be sure to do it by 31 January 2018. 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 2017. You file the information return in January 2018. However, you notice in March 2018 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 2017 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 2017 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 

The new system of filing annual information also changes the process of paper filing. Starting from the 2016 year of payment, all data for the calendar year and the wage earner (or other beneficiary) must be included in the information return, and you are supposed to file just one. 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 new system always replaces the previous return with a new one, a beneficiary can only have one return 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 are identity details. If non-wage compensation has been paid, the month of payment is also treated as an identity detail. The instruction for each information return specifies the identity details necessary for that return.

Example 1: Filing a replacement   

You pay wages in 2017 to four people on your payroll. You file your Employer Payroll Reports in January 2018. In March 2018, 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 2017, you pay a cleaning worker and file an Employer Payroll Report to the Tax Administration immediately after the work is done, also in April 2017. In December, you hire the same worker again. When filing your 2017 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 2017. You file the information return in January 2018. However, you notice in March 2018 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 2017 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 2017 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.

4 The old method of making corrections — deleting and adding  

Not all information returns are corrected by replacing a previously filed return by a replacement. Some returns must still be corrected in the old way: you must first delete a previous entry and then add new entries.

This method is applied on a number of annual information returns including the following:

  • Information on loan principal and loan interest 
  • Payments of trade union fees, of premiums to unemployment insurance funds
  • Information on payments of grants 
  • Annual information on shareholder borrowing, treated as capital income in the shareholder's hands, repayments of such loans (Data format specification in Finnish)  
  • Insurance indemnities paid to business operators and farmers  (Data format specification in Finnish)  
  • Annual information on retroactive pension income (Data format specification in Finnish)
  • Premiums of individuals' voluntary pension insurance contracts and deposits to 'PS' individual retirement accounts 

The above returns have their own data format specifications 

An e-filed annual information return is corrected by first submitting a deletion report and then an addition.  Corrections to the information returns for 2017 can be submitted up to 11 October 2018 electronically.  After this date, any further corrections that filers still need to make are too late (see ‘Deadlines for corrections’, section 2, above).  However, if errors are detected after 11 October 2018, the corrections must be submitted on paper.

Making corrections online

Making corrections by deleting an earlier filing, adding a new filing

The general rule is that only the incorrect entries are corrected.

The payer’s Business ID or personal identity code and year of payment must always be included. The year of payment that you enter in the field where you make the corrections must be the correct year relating to your corrective entry. This means that the year cannot be different from the year you indicated in the original filing.

Deletion

If there are errors and omissions in the amounts and facts itemised for a beneficiary, you must first delete the filing. The way to delete it is to re-enter all the original data elements where the errors and omissions are. Then enter 1 ‘Deletion’ as Filing Type.

Corrective added filing to replace the old one

Enter the corrected data elements as a new filing with the errors and omissions corrected. This means that you re-enter the data elements that had been correct originally, and you enter the data elements with the errors and omissions now corrected. Enter Filing Type 2 ‘Corrective filing’.  It is possible to use one large file, which contains both deletion filings and corrective added filings.

Making corrections to beneficiary's personal identity code or Business ID

If an identity code has an error or if the code you used belongs to the wrong person, you must re-enter all the original data elements where the errors and omissions are. Then enter 1 ‘Deletion’ as Filing Type. Then you file a corrective filing where you enter the corrected identity code, all the other data elements, and Filing Type 2.

Using fillable web forms for deleting and adding/Lomake.fi

Making corrections to beneficiary itemisations by deleting an earlier filing, adding a new filing

Errors and omissions may typically be found in the Type of Payment, the personal identity codes or Business IDs of the beneficiaries or in the euro amounts. If there are errors and omissions in the amounts and facts itemised for a beneficiary, you must first delete the filing.

Deletion

The way to delete it is to re-enter all the original data elements where the errors and omissions are. Then enter 1 ‘Deletion’ as Filing Type.

Corrective added filing to replace the old one

Enter the corrected data elements as a new filing with the errors and omissions corrected. This means that you re-enter the data elements that had been originally filed correctly, and you enter the data elements with the errors and omissions now corrected. Enter Filing Type 2 ‘Corrective filing’.

The way to delete it is to re-enter all the original data elements where the errors and omissions are. Then enter 1 ‘Deletion’ as Filing Type.

Making corrections on paper  

Paper submittals that have errors must be put right either by filing a new paper form or by filing a fillable web form at vero.fi (vero.fi/eFile > Annual information) / fillable web forms at Lomake.fi

To download the forms, go to the Tax Administration’s website: vero.fi/forms >Annual information return forms and instructions.

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