Filing reports on wages and employer’s contributions
You can report the wages you have paid to the Incomes Register on the Palkka.fi e-service. You can also report them directly to the Incomes Register.
This guidance is for businesses who have employees. See instructions for household employers.
Option 1: Start using Palkka.fi
If you use Palkka.fi, the e-service for payroll accounting, you can allow it to submit data automatically to the Incomes Register. This way, you do not need to report wages separately. However, please note that Palkka.fi is only available in Finnish and Swedish.
Option 2: Direct reporting to the Incomes Register
If you do not use Palkka.fi, you must submit two types of reports to the Incomes Register. Do not file annual information returns for the data that you have reported to the Incomes Register.
Submit the earnings payment report
Submit a set of reports containing the specific payroll details of every worker (=earner of income). Do this by the fifth day after the day when you paid the workers (or other income earners). That day is the day when the payment is first available for the beneficiary (=the payday). If the deadline of the earnings payment report falls on a Saturday, Sunday or other holiday, the data can be reported on the following business day.
Example: An employer pays the worker's wages on 15 March 2022. Because the deadline for the report falls on Sunday, 20 March 2022, the employer must report the wages to the Incomes Register by Monday, 21 March 2022.
File the employer's separate report
File the employer's separate report on health insurance contributions to the Incomes Register once a month. Do this by the fifth day of the calendar month following the payday month. If the deadline of the employer's separate report falls on a Saturday, Sunday or other holiday, the data can be reported on the following business day.
Example: Your employee worked for you in January. You paid him on 6 April 2022. You must submit an employer's separate report for April no later than 5 May 2022.
Note: If you are on the Tax Administration’s register of employers (=you are treated as a registered employer), you must file employer’s separate reports also for any months when you do not pay wages to anyone. Enter “No wages payable” in your report(s) for such months.
What information must be reported to the Incomes Register?
You must file reports to the Incomes Register when you had employed people to work for you and you paid:
- Fringe benefits
- Various fees and compensation
- Trade income (when the beneficiary is not registered in the Prepayment Register)
- Other payments, treated as earned income for the beneficiary
- Tax-exempt and taxable reimbursement of expenses
You must report all the information regardless of the amounts in euros – there are no minimum thresholds. Read more about how to submit payroll information to the Incomes Register.
File your other self-assessed taxes in MyTax
You can submit all returns for other self-assessed taxes in MyTax (or other services) as before. Examples of other self-assessed taxes (other than employer’s contributions):
- Value added tax (VAT)
- Withholding on paid-out dividends, withholding on paid-out cooperative surplus
- Withholding from interest and profit-sharing
Frequently asked questions
If you do not seem to find a relevant answer, you can visit the Incomes Register website to look for more questions and answers.