Correct earnings payment data in the Incomes Register

If you notice an error in the earnings payment data you have submitted to the Incomes Register, correct the data in the Incomes Register. You cannot correct it in MyTax.

Whenever you notice an error, please correct it as soon as possible. Responsibility for correcting errors lies with the employer or other payor.

Income earners who notice errors in their data must ask the payor to correct them.

This also applies to pension and benefits income paid by organisations such as pension providers, insurance companies, Kela, the State Treasury, and municipalities. Read more about correcting earnings payment data in the Incomes Register.

How to make corrections?

Correct errors by submitting a new report to the Incomes Register. The new report will replace your original report. Note that the replacement report must be complete: you must enter the details that were correct in the original report, as well as any new and changed details.

Correct all data, both mandatory and complementary. Also enter any necessary details that were missing from the original report.

In some circumstances, however, you must make the correction by first cancelling the erroneous report and then submitting a new report.

If you need to cancel any reports you have submitted to the Incomes Register, first cancel the erroneous report and then submit a new report during the same day.

• If you cancel or submit a report between 4 pm and 6 pm, the new report may in some cases be recorded for a different day. It is therefore best to both cancel a report and submit a new report either before 4 pm or after 6 pm during the same day.

To safeguard monthly payments to tax recipients, please avoid cancelling reports on the 15^th–20^th of the calendar month. If you must do so, however, it is vital that you replace the cancelled report with a new report immediately after the cancellation.

Read more: How to correct earnings payment data submitted to the Incomes Register

Cancelling a report: does submitting a new report affect the late-filing penalty?

When you cancel a report, the details of the report are removed from the Incomes Register and you can no longer allocate corrections or any other changes to the report. If you need to replace the cancelled report with an entirely new report, the new report’s data will not be allocated to the cancelled report.

A late-filing penalty will be imposed on new reports if you cancel reports and file replacement reports for them after more than 45 days since the 8th day of the month following the payment date. (If the 8th day of the month falls on a Saturday, Sunday or a public holiday, the counting of the 45-day period begins the day after the next business day.)

However, no late-filing penalty will be imposed if the new report does not contain additional taxable payments or work income on which the pension is based and if you:

• submit the new report during the same day when you cancel the previous report
• avoid cancelling and submitting reports between 4 pm and 6 pm. Make sure you cancel reports and submit new ones either before 4 pm or after 6 pm during the same day.

Read more about late-filing penalties on the Incomes Register website

Returning an excessively paid amount of the employer´s contribution

If you correct a report submitted to the Incomes Register by cancelling it and do not submit a replacement report during the same day, the payment you have previously made to the Tax Administration may be returned. The payment may be returned to the payor if the amount of tax to be paid for the tax period decreases because of the cancellation of the report.

If you do not submit a replacement for the cancelled report until later, the tax imposed will be shown in MyTax as unpaid. Late-payment interest will accrue on any unpaid tax starting from the original due date of the tax.

If you paid the tax on time but late-payment interest accrues on the tax because the report has been cancelled, you can request non-collection of interest in MyTax.

How long can data be corrected?

You can make corrections to the data submitted to the Incomes Register for as long as the data is stored in the Incomes Register. The incomes information system stores the data for 10 years. The 10-year period is counted from the beginning of the year following the year when the data was first saved.

Please note, however, that tax assessment can be adjusted only within 3 years from the accounting year that includes the tax period for which the tax should have been filed and paid. The 3-year period is counted from the beginning of the year following the end of the accounting year.