If you need to make corrections, send them to the Incomes Register
If you notice an error in the payroll information that you have submitted to the Incomes Register, you must make corrections in the Incomes Register as well. Corrections cannot be dealt with in MyTax.
Please make the necessary corrections as soon as possible every time you notice a mistake of some kind. Responsibility for correcting any errors lies with you, i.e. the employer or payor.
You can make corrections to submitted data for as long as it is retained in the Incomes Register. The incomes information system stores your data for 10 years, starting from the beginning of the year after the year when the data was first saved.
However, taxation can be adjusted only during the 3 years that follow the accounting year – of which the tax period was part of – when the employer company should have reported and paid the tax. The 3-year period starts at the beginning of the calendar year following the end of the company’s accounting year.
Income earners who notice errors in their information must ask their employer (or other 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. See further instructions for making corrections to Incomes Register data.
How can I make corrections?
The way to make corrections is to submit a new report to the Incomes Register that replaces your original report. In other words, you must provide a replacement report in order to enter the changes and corrections, and also re-submit the information that was correct on the original report.
Any incorrectly entered information on the report, whether mandatory or complementary, must be corrected. Information missing from the original report must be included in the replacement report.
Example: You notice an error that causes the income data on your previously submitted earnings payment report to change. The error also affects the amount of the employer’s health insurance contribution. You must make the necessary corrections to the earnings payment report and also file a replacement for your previously submitted employer's separate report, containing a new, corrected amount of the health insurance contribution.
However, some circumstances make it necessary for you to make a correction by first cancelling the erroneous report and then submitting a new report in order to replace it.
If you need to cancel any reports you have submitted to the Incomes Register, make sure to first cancel the erroneous report and then submit your new report during the same day.
- If you cancel or submit reports between 4 pm and 6 pm, the new report can in some cases be recorded for a different day than the cancellation. Therefore, it is best to both cancel a report and submit a new report during the same day either before 4 pm or after 6 pm.
To safeguard monthly payments to tax recipients, please avoid cancelling reports on the 15th–20th of any calendar month. However, if this is necessary, it is important that you replace the cancelled report with a new report immediately after the cancellation.
Read more about how to make corrections to previously submitted earnings payment data.
Cancelling reports: does submitting a new report affect the late-filing penalty?
When you cancel a report, it means that the data that was on that report are removed from the Incomes Register and you can no longer make corrections or any other changes to the report. If you need to submit an entirely new report to replace the cancelled report, the data on the new report will not be allocated to the cancelled report.
A late-filing penalty will be imposed for new reports if you cancel reports and then submit new ones after more than 45 days have passed 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 days begins the day after the next business day.)
However, no late-filing penalty will be imposed if the new reports do not include additional taxable payments or earnings from work on which pension is based, and if you follow this schedule:
- 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 during the same day either before 4 pm or after 6 pm.
Read more about late-filing penalties on the Incomes Register website.
Check the refund time in MyTax
If you correct information submitted to the Incomes Register by cancelling your report, check the refund time in MyTax. Depending on the refund time, the tax that has been paid may be refunded to you if the new information you submit to the Incomes Register is not recorded in MyTax in time. If you select the refund option “The refund will be saved for later use”, your employer contribution payments will not be refunded unnecessarily.
If the refund option you select is “Refund immediately after processing" or "Refund after the next general due date”, the tax you have already paid may be refunded. In this case, MyTax shows that the tax is unpaid, and late payment interest starts to accrue from the original due date of the tax.
You can change the refund time as often as you want. You can also request a refund for your unused payments regardless of the refund time and refund limit you have selected.
See instructions: How to change the refund time and refund limit in MyTax
If you had sent a payment to the Tax Administration on time in order to settle the tax but because the report was cancelled, some late-payment interest has accrued, you can make a request for non-recovery of the interest in MyTax.