Report the employer's health insurance contribution for March to the Incomes Register by 5 April

4/3/2019

The employer's health insurance contribution is reported on an employer's separate report, which has replaced the self-assessed tax return. The employer submits the employer’s separate report to the Incomes Register monthly by the fifth day of the month following wage payment. If you have not yet submitted the employer's separate report, you can report the data in the Incomes Register's e-service, for example.

After the report has been submitted to the Incomes Register, the employer's health insurance contribution data is transferred to MyTax.

The reporting obligations of a regular employer, a casual employer, and a household employer will vary

A regular employer who is registered in the Tax Administration's Employer Register submits the employer's separate report for each month, regardless of whether they have paid wages.

A casual employer is not registered in the Tax Administration's Employer Register. A casual employer only submits the employer’s separate report for the months for which they pay wages, that is, for those months for which they have also submitted earnings payment reports for income earners.

You can check whether an employer is registered in the Tax Administration's Employer Register from www.ytj.fi.

When a household is a casual employer, it submits the employer's separate report for the wage payment months only when it pays the same income earner more than EUR 1,500 in total over a calendar year.

Submit the employer's separate report also if the income earner is a YEL or MYEL insured shareholder

Report the amount of the employer's health insurance contribution based on the wages paid to a YEL or MYEL shareholder. The amount of the employer's health insurance contribution is reported even if no other employer contributions are paid based on wages.

'No wages payable' data

Only regular employers give the 'No wages payable' data. The data is reported on the employer's separate report for those months for which the employer has not paid wages. Casual employers do not need to submit the 'No wages payable' data.

Example: A company pays wages only one to two times a year. The company is a casual employer. The company does not submit the 'No wages payable' data for those months for which there are no wage payments.

The earnings-related pension insurance and occupational accident insurance information is also usually submitted in connection with the 'No wages payable' data on the employer's separate report. However, there are some exceptions.

Information concerning the earnings-related pension insurance and occupational accident insurance is not submitted in the following cases:

-The insurances are not valid. The validity of an insurance is checked in real time, and the report will be rejected if it contains data on insurances that are no longer valid.

-The employer has no insurance obligation because they pay wages, for example, only to employees insured under the Self-Employed Persons' Pensions Act (YEL) and Farmers' Pensions Act (MYEL).

 

Read more: What data is reported on the employer's separate report?

Detailed instructions: Reporting data to the Incomes Register: employer’s separate report

Watch video:  Submit an employer's separate report (in Finnish YouTube 3:45 min)

Employer's separate report: FAQs (in Finnish)