General reporting guidelines
In the Incomes Register's e-service, you may submit an earnings payment report and an employer’s separate report, as well as forms applicable in international situations: information on international work and an employee leasing notice.
Once you have selected the report you wish to submit, a form opens on which you can submit a new report. You will get more detailed information by selecting the form.
If you wish to correct an earnings payment report you have submitted previously, select Submitted Reports. On the following page you will see the reports you have submitted. You can also search for a report by a variety of search terms. Select the report you would like to amend and correct the information submitted.
Please note that the report cannot be saved as draft.
Use the correct report
Earnings payment report: Report wages and other payments paid to a single income earner on a single payment date. The earnings payment report must be submitted within five calendar days of the date of payment.
Submit an earnings payment report only if you have paid wages. Regular employer: If you have not paid wages, report the 'No wages payable' data on the employer's separate report.
Employer’s separate report: Report employer’s health insurance contribution and any deductions from it; or submit a “No wages payable” entry if there are no wages paid that reporting month and you are a regular employer.The employer’s separate report must be submitted by the fifth day of the month following the month of wage payment.
Information on international work: Submit a report on the withholding of tax in Finland (NT1) or a report on tax not being withheld in Finland (NT2). Employees’ periods of stay in Finland are reported on the same report. Submit the NT data by the fifth calendar day following the first payment of wages for work performed abroad. Report employees’ periods of stay in Finland by the end of January in the year following the payment year.
Employee leasing notice (foreign employer): Report data on a foreign leased employee whom you have leased for a service recipient operating in Finland. The report must be submitted regardless of the duration of work. Submit the report by the fifth calendar day following the first payday.
More information on various reporting situations: