Employer's separate report

Report the employer’s health insurance contribution and deductions made from it or select “No wages payable” on the employer’s separate report.

Submit only one employer’s separate report for one reporting month.

Regular employer: submit the employer’s separate report for each month.

Casual employer: only submit the employer’s separate report for those months for which you have also submitted an earnings payment report.

The employer's separate report is submitted monthly, no later than on the fifth day of the calendar month following the payment of wages.

Read more about the employer’s separate report.

Note: The report cannot be saved as a draft.

You can also use a previously submitted report as a template for a new report. To search for a previously submitted report, go to the “Submitted reports” page.

 The report is divided into four steps:

  1. General information
  2. Payer
  3. Report data
  4. Preview

You can navigate between different steps through the step progress bar at the top of the page or by clicking Next or Previous. If you click Exit, all data you entered will be cleared, and you can no longer return to the report.

1 General information

Reporting period

In the menu, select the reporting period’s year and month. The ‘No wages payable’ data can be reported for six months ahead. The employer’s health insurance contribution in total and any deductions made from the employer’s health insurance contribution can be reported for no more than one month before the beginning of the reporting period.

You can only report data for one month on one report.

If you later change the reporting period’s year, the data you entered on the report will be cleared, and you need to enter it again.

Report reference

The report reference uniquely identifies each report submitted to the Incomes Register. You need the reference if you later want to search for a report you have submitted to the Incomes Register, correct it, or cancel it. You can generate the report reference yourself. If you do not enter any report reference, the Incomes Register will generate one for you. You can see the reference after you have submitted the report.

If you generate the report reference yourself, it must be unique for each report. The length of the report reference can be a maximum of 40 characters. It can contain both letters and numbers, but no spaces. Allowed characters are the numerals 0–9, the letters a–z and A–Z, and the special characters “_” and “-”.

Report’s contact person

 Each report must have a contact person. By default, the person signed in to the service is entered as the contact person. You can change the contact person or enter the details of more than one contact person.

Enter at least the contact person’s name and telephone number. Email and the field of responsibility are voluntary.

The contact person’s details may be needed by the authorities or insurance companies, for example, if they need to obtain additional information from the payer’s reports. Select content issues as the field of responsibility if the contact person can provide additional information about the earnings payment data reported. Select technical issues if the contact person can provide additional information about technical issues related to the record. As a rule, this data will only be used if details have been sent from other software through the technical interface or in the upload service of the Incomes Register’s e-service.

2 Payer

Payer basic details

The payer’s name and identifier have been imported directly from the system based on your role. You can edit some of the data. If a payer has multiple identifiers, enter them all.

Payer's address

Enter the address if

  • the payer does not have a Business ID or a Finnish personal identity code
  • it is a foreign address.

The address will be pre-completed if the Incomes Register has obtained the data from the Business Information System, for example.

Payer's suborganisations

If you want to limit the visibility of your report in the Incomes Register’s e-service, enter the payer’s suborganisation. In this case, select “Payer’s own codes” as the type of suborganisation identifier. Enter the specifier defined in the Suomi.fi e-Authorisations service as the suborganisation identifier.

Even if you enter the payer’s suborganisation, the employer’s separate report still applies to the whole company. Therefore, only submit one report with the whole company’s details for the month.

A suborganisation identifier based on the payer’s own codes can be entered if the payer has associated the suborganisation identifier with the authorisation the payer granted to the person in the Suomi.fi service. Reports submitted with the identifier are only available to authorised persons in viewing reports. Note that the report you have submitted is displayed in transcripts that can be requested in the Incomes Register, regardless of whether you have entered the suborganisation identifier. Read more about using identifiers.

Keva’s suborganisation identifier or the government agency identifier does not need to be entered on the employer’s separate report, because they do not limit the availability of data.

3 Report data

Health insurance contribution and ‘No wages payable’ data

Report the total amount of the employer’s health insurance contributions calculated based on wages paid during the reporting month and any deductions from that amount.

If you are registered in the Finnish Tax Administration’s register of employers but have not paid any wages during the month, select No wages payable. If you are not in the Finnish Tax Administration’s register of employers, you never need to select “No wages payable”.

If you have paid payments but no employer’s health insurance contribution needs to be paid on the basis of them, report EUR 0 as the amount of health insurance contributions. Do not report the ‘No wages payable’ data. Such a situation exists if you have only paid tax-exempt reimbursements of expenses, such as tax-exempt kilometre allowances. Read more about submitting the employer’s separate report in different situations.

In certain situations, deductions can be made from the health insurance contribution, for example, if a benefit granted for an employee has been paid to the employer. Report deductions using income type 103 (Deductions to be made from the employer’s health insurance contribution). Do not deduct the amount from income type 102 (Employer’s health insurance contribution (total).

Earnings-related pansion insurance

If you select “No wages payable”, also enter the earnings-related pension provider’s information if the payer has an insurance policy with an earnings-related pension provider.

Select the earnings-related pension provider, with which the payer has an agreement on earnings-related pension insurance, from the list. Also enter the pension policy number. As a result, earnings-related pension providers can obtain information from the Incomes Register about the non-payment of wages during the month in question.

Do not report this data if you are a temporary employer, i.e. you do not have any insurance agreement with a pension provider, or if you are only paying payments to individuals with YEL or MYEL insurance.

Occupational accident insurance

If you select “No wages payable”, also enter the occupational accident insurance company’s information if the payer has insured its employees using more than one occupational accident insurance.

Always enter a Business ID for Finnish insurance companies. If the insurance company does not have a Finnish Business ID, enter a foreign identifier and the identifier country code. You can obtain the occupational accident insurance policy number from the insurance company from which the policy was taken out.

4 Preview

Use the preview to check that the data you have entered in the report is correct. You can return to the report to edit it by clicking Previous or by accessing another page through the step progress bar at the top of the page.

Most errors are checked while you are completing the report. If the report includes any incomplete data or errors, a list of error messages will be shown below the preview summary. You cannot send the report until you have corrected all errors. There are also checks that can only be carried out after you have clicked Send. If any errors are discovered during these checks, error messages will be shown on the preview page.

Once you have checked the data, click Send. The service will inform you that the report has been received and that the data will be saved in the Incomes Register. The page also shows the report reference that you can use later to search for the report in the Incomes Register, for example.

If you click Exit on the preview page, the data you entered will not be saved in the Incomes Register, and the report will be cleared.

Browsing a submitted report

You can browse the reports you have submitted in the e-service on the “Submitted reports” page. You can search for a specific report using the payer’s report reference or a specific time range, for example. You can also filter your search using other search terms.