Incomes Register glossary
Benefit recipient refers to a natural person or a death estate to whom/which a pension or benefit is paid. A benefit recipient may also be referred to as an income earner. A benefit recipient may also be a foreign death estate that is treated as an organisation in taxation. In the benefits payment report, the person entitled to the benefit is reported as the benefit recipient even if the payment is made to a substitute recipient.
Casual employers have only one employee over the calendar year, or alternatively no more than five employees whose employment relationship is not intended to continue for the full calendar year. Employers who pay wages casually do not have to register with the Employer Register. Casual employers are only obliged to submit the employer’s separate report to the Incomes Register for the months in which they pay wages. However, casual employers may register with the Employer Register voluntarily. If they do so, they will be considered equivalent to regular employers and must submit the employer's separate report each month.
All companies and other actors that have an obligation to report wage, pension or benefit data in Finland.
In the first phase, which starts on 1 January 2019, data users will comprise the Tax Administration, Kela, the Employment Fund and earnings-related pension providers.
In the second phase, or from 1 January 2020, data users will expand to include Statistics Finland, the Employment Fund's , non-life insurance providers, unemployment funds, the Ministry of Economic Affairs and Employment’s administrative branch, and the Occupational Safety and Health Authority.
According to terminology provided in Palkkahallinnon sanasto, employment relationships are divided into contractual employment relationships and public-service employment relationships.
In the public sector pensions act (julkisten alojen eläkelaki 81/2016) (JuEL), the employment relationship is defined more broadly: Employment relationships covered by the act include not only contractual and public-service employment relationships, but also assignments, positions of trust and contracts concluded with carers and family day-care providers. In addition, atypical or short-term employment relationships for which a written employment contract is not necessarily made – for example when a nanny or a handyman is hired – should be reported to the Incomes Register.
Income earners include all those who receive earned income, pensions or benefits.
The Incomes Register is a national electronic database. It will contain a comprehensive range of individual level data on earned incomes, pensions and benefits.
Incomes Register Authority
A Tax Administration unit responsible for the operation of the Incomes Register.
Regular employers pay the wages of two or more employees, or pay the wages of six or more employees simultaneously, even though their employment contracts were temporary and intended for a short period of time. Employers who pay wages regularly must register with the Tax Administration’s Employer Register before they begin wage payments. A regular employer must submit the employer's separate report to the Incomes Register for each month.
Substitute recipient refers to a recipient of a payment to whom a benefit or part of a benefit is paid instead of the benefit recipient. A substitute recipient should be reported to the Incomes Register if a payment is made to another benefit payer based on right of recourse (recourse payment) or if a benefit is paid to a recipient other than the actual benefit recipient for any other reason.
Temporary employer is a concept used by earnings-related pension providers, describing whether or not the payer has taken out a pension insurance policy from an earnings-related pension provider. The employer arranges pension provision for its employees either as a temporary employer or contract employer.
- In terms of earnings-related pension insurance, the wage payer is a temporary employer if it pays no more than EUR 8,502 in wages over a period of six consecutive months (in 2019) and does not have any permanent employees.