Incomes Register's new instructions facilitate reporting of telephone benefit

3/22/2019

The Incomes Register has revised its instructions concerning the reporting of the telephone benefit to the Incomes Register.

With the new instructions, reporting is facilitated under the following circumstances:

Processing the telephone benefit at the start of employment

When an employee has received a telephone benefit immediately after employment commences, but the first less-than-full-month's monetary wages are paid only in connection with the next month’s wages, the telephone benefit for the first month can be reported with the same report along with the monetary wages paid for the month in question. Therefore, the telephone benefit need not be separately reported immediately after the employee has received the benefit.

Telephone benefit (EUR 20 / month) for persons to whom the payer in question does not pay any other income

If the telephone benefit is pre-processed in payroll accounting in January for the entire year, the telephone benefit can also be reported to the Incomes Register in advance once a year.

It is possible to take this action when the payable income is not subject to earnings-related pension, unemployment, or accident and occupational disease insurance contributions, such as with YEL-insured shareholders. Another condition is that the person is not paid any other income or has not been issued any other benefit.

How to report a telephone benefit