2. Report data

Payer’s report reference

The report reference uniquely identifies each report submitted to the Incomes Register. You can form the report reference yourself. A different reference must be formed for each report, and the report reference can be comprised of letters and numbers, for example. If you do not enter a report reference, the Incomes Register will generate it for you. It is important to form a report reference because the same reference is used when the report needs to be corrected. Without the report reference, a replacement report or report cancellation cannot be matched with the report that needs to be corrected.

A report reference can be formed, for example, by adding a sequential number to the date of payment of wages or reporting date, or in another manner chosen by the payer. The length of the report reference may be a maximum of 40 characters, and it can contain both letters and numbers. The allowed characters are the numerals 0–9, the letters a–z and A–Z, and the special characters "_" and "-".

The employer has submitted data on international work regarding three separate employees on the same reporting date, 30 April 2019. He may generate the report references for example by adding a number to the date

  • 300420191
  • 300420192
  • 300420193

The employer has submitted data on international work regarding two employees (Virtanen and Nieminen) on the same reporting date, 15 July 2019. He may generate the report references for example by adding the name to the date

  • 15072019Virtanen
  • 15072019Nieminen

Pay period

Enter the pay period of the time of reporting as the pay period. Pay period is the time period for which wages are paid.

Income earner

Enter the first and last name of the income earner and their Finnish personal identity code. Also enter address (street address or P.O. box, city and postal code, c/o if needed) and select country code from the menu.

If the income earner is a non-resident taxpayer, enter their home country Tax Identification Number (TIN). Enter the number only if it is used in the non-resident taxpayer’s home country.

If the income earner does not have a Finnish personal identity code, enter first and last name, foreign personal identifier, date of birth (format ddmmyyyy) and gender. State the type of foreign identifier and identifier country code. Also enter the income earner’s address. If the address is located abroad, provide the country code.

If the income earner has no customer identifier, select The income earner does not have a customer identifier. Enter the income earner’s first and last name, date of birth, gender and address.

You may report multiple addresses by selecting Add an address in home country or Add an address in the country of work.

You may add multiple identifiers by selecting Add identifier.

Work periods in Finland

Enter the income earner’s work periods in Finland. Enter the start and end date of working in Finland. If the exact end date is not known, enter the estimated end date. End date must be stated even if it is in the next calendar year. You may add work periods by selecting Add another period of work.

International situations

Tick the box if the income earner is a non-resident taxpayer in Finland. Also enter the country code of the country of residence. The name of the country of residence is voluntary information.

If you enter '99 Unknown' as the country code of the country of residence, the name of the country of residence is mandatory information.  

Estimated pay amount

Enter in euros the estimated wages to be paid to the income earner for work performed in Finland during the year. State the gross amount of wage. Add any fringe benefits (such as accommodation benefit, telephone benefit or meal benefit) and taxable reimbursements of expenses (such as taxable kilometre allowance).

Finnish service recipient

The Finnish service recipient is the company or other party that has hired foreign leased employees for work performed in Finland (user of leased employees).

Enter Finnish service recipient’s business ID or personal identity code and name. If the service recipient has no Finnish customer identifier, enter a foreign identifier, identifier type and country code.

You may enter multiple identifiers by selecting Add identifier.

 

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