Additional income type details
If necessary, you may enter several additional income type details.
One-off remuneration
Select this option if any of the following requirements are met:
- The payment of income is not recurring (e.g. funeral grant or late payment increase), meaning that there is no information or decision concerning a new payment available on the payment date. If the payment is recurring, e.g. it is paid once a year, the payment does not constitute a one-off remuneration.
- The income is paid retroactively, and its earnings period is allocated to a period of at least three months preceding the current tax year.
If the earnings period of retroactive income extends to both the year before the tax year (for at least three months) and the current tax year, the retroactive income is divided in accordance with the tax years, and it is reported as two payments. ‘One-off remuneration’ data must be specified for both payments.
Retroactive income must also be reported as a one-off remuneration if it is paid retroactively over individual months preceding the tax year so that the total duration of the period is at least three months (e.g. 1 March – 15 May 2021 and 20 June – 10 August 2021).
If the earnings period of the retroactive income is wholly allocated to the current tax year or the preceding tax year over a period of less than three months, do not report a ‘One-off remuneration’ data.
- The income is paid beforehand, and its earnings period is more than 12 months.
- This is a case of recovery, and the income was also reported as a one-off remuneration in the original report.
Note: You can only select one of the following additional income type details: unjust enrichment, recovery, unprompted refund, or recourse.
Unjust enrichment
Select this option only if you use a replacement report to report a payment as an unjust enrichment.
An unjust enrichment is a payment, the income earner is not entitled to. A payment can be an unjust enrichment, for example, when a benefit has been paid on incorrect grounds, to the wrong person or as an overpayment, or when the conditions associated with the granting of the benefit change.
Submitting a replacement report requires that the payment was first reported to the Incomes Register using a new report. The payment is converted into an unjust enrichment by attaching an additional detail explaining the unjust enrichment to the income type.
If you report a payment, which has not previously been reported to the Incomes Register, as an unjust enrichment, submit a new report and report the payment under income type ‘Unjust enrichment’ (1270).
Recovery
Select this option if the income reported previously to the Incomes Register is recovered from an income earner. Income can be recovered, for example, when a benefit has been paid to the wrong person or as an overpayment.
Unprompted refund
Select this option if an income earner refunds income reported previously to the Incomes Register to the benefit payer, without the payment concerning an unjust enrichment or associated recovery.
Late payment increase
Select this option if the income paid constitutes such a late payment increase that it is taxed similarly to a primary payment in accordance with section 61 a of the act on income tax (tuloverolaki 1535/1992).
If you use a single report to report a payment, which has the same income type code as the late payment increase, report these as separate payments.
Recourse
Select this option if the benefit payer has been refunded by another social insurance institution, for example. This data is usually reported on a replacement report.
Payment reallocation
Select this option if income which was already included in a previous payment transaction reported to the Incomes Register, is paid to an income earner.
This data must be submitted on a replacement report in situations where the benefit payer has paid too little or too much to a substitute recipient from a previous payment and corrects the error.
No effect on taxation
Select this option if income paid to an income earner or income refunded by an income earner has no effect on the income earner’s taxation. This data must be submitted to the Finnish Tax Administration, and it is used in the following situations:
- to prevent double taxation on a single income when the income paid has already been reported as taxable income.
- to prevent an ungrounded deduction when the income earner returns a payment which was not originally taxed.