Submit a new report without delay after cancelling the previous report

2/20/2020

Payers usually correct incorrect data in the Incomes Register by submitting a replacement report. However, there are some situations when the previous report must be cancelled and a new report submitted to the Incomes Register.

For guidance on when to cancel a report, see the instructions: Correcting data in the Incomes Register

If the payer needs to cancel reports due to errors or omissions, they should bear in mind how the cancellations affect, for example, the payer's employer contributions, the calculation of interest, and the data users' decision-making processes.

To minimise the effects of cancellation, cancel the report and submit a new one during the same day. Especially the cancellation of a large number of reports must be planned ahead in order to make sure that the submission of new data will not be delayed.

The delayed submission of a new report can lead to unnecessary measures

If there is a delay between the cancellation of a previous report and the submission of a new report, it is possible that social insurance contributions, taxes or benefits will be determined incorrectly. This can cause unnecessary adjustment decisions, late-payment penalties and clarifications.

If the payer does not submit a new report without delay after the cancellation of the previous report, various authorities may issue new decisions to the income earner based on incorrect data. For example, the income earner's benefit can be calculated incorrectly or their entire livelihood may be at stake if earnings payment data is missing from the calculation of benefits. Cancelled income data may not be taken into account in the tax card, pre-completed tax return, or the amount of benefit.

Cancel reports only in exceptional circumstances

Data is usually corrected by submitting a replacement report. In the following situations, however, the data is corrected by cancelling the previous report and submitting a new report:

Earnings payment report

  • payment date correction
  • pay period correction
  • 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 the information Acts as substitute payer
  • correction of the income earner's birth date
  • correction of a pension policy number
  • correction of the occupational accident insurance company identifier or policy number
  • corrections to Type of exception to insurance data
    • retroactive changes to No obligation to provide insurance data
    • retroactive changes to Not subject to Finnish social security data
    • retroactive change to Voluntary insurance in Finland (earnings-related pension insurance) data.

Employer's separate report

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

Watch a video on How to cancel a record (YouTube, 1:36 min, in Finnish)