How to correct data reported to the Incomes Register

2/3/2020

If there are errors in the data reported to the Incomes Register, the employer or other payer must correct the incorrect data they have submitted. The corrections must be made without delay.

Even if the error is discovered after several years, the employer must still correct the erroneous data. Corrections to reports can be made for ten years from the beginning of the year following the year in which the data was saved. The income data submitted to the Incomes Register bears an impact on the income earner's benefits, for example the amount of and grounds for pension.

If you notice an error in your income data, ask the payer to correct the data in the Incomes Register. Various data users utilise income data in different decisions. The Incomes Register data is used, for example, in your pre-completed tax return and tax card, Kela's benefit decisions, pension decisions, and indemnity insurance decisions. Income data is therefore often needed retroactively as well, and for that reason, it is important that the data in the Incomes Register be correct.

Replacement report or cancellation?

In general, payers must correct the data on an earnings payment report or employer's separate report in the Incomes Register by submitting a replacement report. The data missing from the original report must  be included in the replacement report.

In certain situations, however, the replacement method cannot be used and the data must be corrected by cancelling the previous report and submitting a new report.

In the following situations, the data is corrected by cancelling the previous report and submitting a new one:

Earnings payment report

  • correction of the payment date
  • correction of the pay period
  • correction of the payer's and income earner's customer identifiers
  • correction of the type of additional income earner information when changing the additional information Athlete or Organisation
  • correction of payer type when changing the information Temporary employer
  • correction of the customer identifiers of the actual employer in the Substitute payer data group
  • correction of 'Acts as substitute payer' information
  • correction of the income earner's birth date
  • correction of the pension policy number
  • correction of the occupational accident insurance company identifier or policy number
  • corrections of 'Type of exception to insurance' information:
    • retroactive changes to 'No obligation to provide insurance' information
    • retroactive changes to 'Not subject to Finnish social security' information
    • retroactive changes to 'Voluntary insurance in Finland (earnings-related pension insurance)' information.

Employer's separate report

  • correction of the reporting period
  • correction of the payer's customer identifiers
  • correction of the pension policy number
  • correction of the occupational accident insurance company identifier or policy number.

Report overpaid income as unjust enrichment

It is recommended to always report overpaid income as unjust enrichment. Offsetting, i.e. the advance pay method, is not recommended. Such income items that are not actual cash payments made to the income earner, such as fringe benefits, are corrected for the original pay period by reporting the correct amount of income without the Unjust enrichment or Recovery information.

Recovery is reported separately

Report information on recovery once the income earner has paid back the overpayment. The recovered amount is not corrected on the original report. Instead, the recovery information is submitted on the report for the pay period during which the overpayment is paid back.

Read more: Correcting earnings payment data reported to the Incomes Register

The original earnings payment report is corrected using a replacement report

Cancelling earnings payment data in the Incomes Register

Special circumstances of correcting earnings payment data: examples (overpayment and recovery)