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 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 earnings payment reports on three employees on the same reporting date, 30 April 2019. The employer can form the report references by adding a number to the payment date:

  • 300420191
  • 300420192
  • 300420193

The employer has submitted earnings payment reports on two employees (Virtanen and Nieminen) on the same reporting date, 15 July 2019. The employer can form the report references by adding the employee’s name to the payment date:

  • 15072019Virtanen
  • 15072019Nieminen

Pay period

Enter the time period for which wages are paid. Usually the pay period is one month, but it may also be longer or shorter than a month. Please note that pay period is not the same as earnings period; the period during which the income is earned may be different from the period for which wages are paid.

Payment date

Enter the date of payment in the format ddmmyyyy. The payment date is the payday, i.e. the day on which the payment is available to the income earner. It does not matter when the payment was earned.

Reporting date: If you have not made any euro-denominated payments, enter the date on which the data is reported to the Incomes Register. The reporting date is given, for example, when you are reporting periods of absence, work or stay. If you do not know the payment date, enter the reporting date.

Income earner

Select The income earner does not have a customer ID if the income earner does not have any of the identifiers on the list. Enter the company name or the first and last name, date of birth (in the format ddmmyyyy) and gender of the person. Also enter the income earner's addresses in the home country and country of work. If the address is located abroad, also enter the country code.

The priority in each case is to report the income earner's personal identity code or Business ID. Also report the income earner’s first and last name.

Foreign identifier

If the income earner does not have a Finnish customer identifier, enter a foreign identifier. Also enter the address details. If the income earner is a natural person (private customer), also enter their name, date of birth and gender. Select the country code of the country that issued the identifier. The country that issued the identifier can be different to the income earner's country of residence.

If the income earner has both a Finnish and a foreign identifier, report both identifiers.

If the income earner is a non-resident taxpayer, report the Tax Identification Number (TIN) of the home country. Enter the identifier only if it is in use in the non-resident taxpayer's home country.

Occupational classes

Report the occupational class if

  • the income earner has accident and occupational disease insurance 
  • the employed person is insured under the public sector pensions act (julkisten alojen eläkelaki 81/2016) or the seafarers’ pensions act (merimieseläkelaki 1290/2006)
  • the person is employed by the Bank of Finland.

Enter the income earner's occupational class type and identifier.

Statistics Finland's classification of occupations: Report the information if the income earner is covered by an occupational accident insurance. Instructions on how to use the occupational classes is provided by your own accident insurance provider.

Customers of Keva and the Seafarers’ Pension Fund, and the Bank of Finland, also have to report Statistics Finland's classification of occupations. Note: The Statistics Finland's classification of occupations used in the Incomes Register is different from the codes of Statistics Finland's classification of occupations 2010. In the Incomes Register, the code of the occupational class must be entered with five characters.

Keva's titles: Used only by Keva’s customers.

Bank of Finland's titles: Used only in reports submitted by the Bank of Finland.

Trafi's titles: Used only by the customers of the Seafarers’ Pension Fund.

You can report occupational classes and titles for the income earner by clicking Add occupational class.

Detailed income earner data

Enter the address in home country if the income earner only has a foreign identifier or no identifier at all.

Enter the address at which the income earner lives. The address in home country of a non-resident taxpayer is their address in a country of residence other than Finland, at which the income earner’s permanent dwelling (home) is located and their family lives.

Enter the address in the country of work if the income earner only has a foreign identifier or no identifier at all. The address in the country of work may be in Finland or abroad. For a non-resident taxpayer working in Finland, enter an address located in Finland as the address in the country of work. For income earners who have gone abroad from Finland, enter an address located abroad.

Select Add suborganisation if you want to add information on a suborganisation that pays wages to the income earner.

If the payer so desires, they can itemise the earnings payment reports of their own suborganisations by, say, occupational group or business area as well as establishment, with respect to their occupational accident insurance or occupational health care needs, or their other needs. The payer can generate its identifier in the format it desires.

Enter the code and address of the place of business or establishment where the income earner works, and where the income earner's actual place of work is located. You can only report one place of business. The code for the income earner's place of business can be obtained from Statistics Finland. If the address is located abroad, also enter the country code.

Employment relationship data should be reported so that the data users do not have to request additional information about employment.

Employment relationship data must be reported in the following cases:

  • Employment is terminated due to retirement on old age pension.
  • The employed person is insured under the public sector pensions act (julkisten alojen eläkelaki 81/2016) or the person is employed by the Bank of Finland. In such a case, report the following:
    • time of employment
    • reason for the termination of employment
    • ground for registration.

Select Employed if an employment or public service relationship exists between the payer and the income earner.

Select Type of employment (choose one)

  • Full-time – the employee’s working hours are the maximum weekly working hours of a full-time employee in this sector. Usually the number of maximum weekly working hours is set in a collective agreement. If the employment relationship is not covered by any collective agreement, the maximum number of working hours is deemed to be as set in the Working Hours Act – 40 hours a week.
  • Part-time – the employee’s working hours are less than the maximum weekly working hours agreed upon either in the collective agreement for this sector (maximum weekly working hours of a full-time employee) or in the Working Hours Act (40 hours a week).
  • Not available – information on the full-time or part-time nature of the employment is unavailable.

Duration of employment (choose one)

  • Until further notice – the end date of the employment has not been agreed in the employment contract or the appointment document.
  • Fixed-term – the end date of employment has been agreed in the employment contract or the appointment document. The duration of employment is also reported as fixed-term if the employment has been limited to end once a specific job has been performed.

Part-time %

If the income earner's employment relationship is part-time, enter the percentage of hours worked by the part-time employee compared to the sector’s regular working hours, e.g. 75% or 50%.

Regular agreed working hours per week

Report the number of hours agreed in the employment contract or the appointment document and worked by the income earner each week. If the income earner’s weekly working hours vary, do not enter anything here.

Form of payment (choose one or more)

  • Monthly: wage payment is based on monthly wages.
  • Hourly: wage payment is based on the hours worked and an hourly rate.
  • Contract pay: performance pay, based on the performance of work agreed in advance. Contract pay is also selected if the wages include a commission or other performance-based wages.

Time of employment

Start date of the employment: report the start date of an uninterrupted period of employment, e.g. 1 January 1998.

The start date does not change due to an extension to fixed-term employment, for example. An uninterrupted period of employment means that the employment is not interrupted for even one day. If the employment continues uninterrupted, the same start date of the employment is reported on all the earnings payment reports concerning the income earner.

There may be several employment periods during the same pay period. An employment relationships starting in the future can be reported to the Incomes Register no earlier than 45 days before the start of employment.

End date of the employment: report the end date if

  • the employment relationship is for a fixed period
  • the end date of an employment relationship that is valid until further notice is known
  • the employment relationship has already been terminated.

The end date must be reported as soon as it is known by the payer. If the end date of fixed-term employment is already known when the employment starts, the end date is reported when the employment relationship data is reported for the first time. Employment that has been agreed to end once a specific job has been performed is also considered fixed-term employment. In such cases, the end date of the employment is reported as soon as it is known.

If the reason for the termination of employment has been reported, the end date must also be reported.

To add a reason for termination, select Add reason code. First, select Reason codes for termination of employment and then Reason code for termination of employment.

Report the reason based on the Incomes Register’s reason codes:

  • Employee's resignation
  • Other
  • Termination grounds related to employee's person
  • Financial and production-related grounds
  • Joint agreement
  • Retirement
  • Termination of a fixed-term employment

In addition, Keva and the Bank of Finland must use either Keva's codes or Bank of Finland codes. 

Applicable collective agreement

Select the collective agreement applied to the employment from the list. If the applicable collective agreement is not on the list, select 194 (Other collective agreement). If there is no national collective agreement in the field, select 195 (No national collective agreement for the field).

Additional income earner information

Select the additional income earner information if any of the options available apply to the income earner. Read more about Additional income earner information.

Registration of employment

Report the grounds for employment registration if the employed person is insured under the public sector pensions act (julkisten alojen eläkelaki 81/2016) or if the person is employed by the Bank of Finland. First, select Ground for registration and then the Type of registration grounds.

Social security certificate

Select the certificate that applies to the income earner.

  • From Finland A1 certificate or agreement

An income earner leaving Finland and working abroad is insured in Finland if Finnish law applies to the income earner based on the EU social security regulations and they have an A1 certificate, or alternatively, Finnish law applies to the income earner based on a social security agreement and they have a certificate of the applicable legislation. For example, a person working temporarily in an EU/EEA country or Switzerland, or a person working in a social security agreement country can be covered by Finnish social security if they are covered by Finnish social security when going abroad and work abroad on an assignment from a Finnish employer.

  • To Finland A1 certificate or agreement

An employee sent to Finland from abroad and working in Finland does not need to be insured in Finland if the legislation of some other country applies to the employee based on the EU's social security regulations. Another condition is that the employee has an A1 certificate, or the legislation of some other country applies to the employee based on a social security agreement and they have a certificate of the applicable law.

 

  • Non-EU/EEA country or non-social security agreement country (‘third country’)

Select this option if the income earner goes abroad to work in a non-EU/EEA country or a country that does not have a social security agreement with Finland. Also select this option if the income earner comes to Finland to work from a non-EU/EEA country or a country that does not have a social security agreement with Finland. In countries with which Finland does not have a valid social security agreement (e.g. Russia, and most South American and Asian countries), the income earner's national legislation applies to the income earner in both the country of origin and destination.

Also indicate whether the income earner is a non-resident taxpayer or their income is subject to withholding.

  • Non-resident taxpayer

If the income earner is a non-resident taxpayer Select also the country code of the country in which the income earner is deemed to live or in which the company is domiciled. The country of residence of a non-resident taxpayer cannot be Finland. If the country code is not on the list, select 99 (Unknown) and enter the name of the country of residence.

Persons whose residence and home are abroad, and who do not reside in Finland for more than six months consecutively, are deemed non-resident taxpayers. An organisation is deemed to be a non-resident taxpayer if it has not been established in accordance with Finnish legislation, or if its registered domicile is not Finland. A report must be submitted of payments made to a person who is a non-resident taxpayer, regardless of whether tax at source must have been collected or tax withheld from the payment, or whether the income earner is insured in Finland. Such a report must also be submitted for compensation paid to a non-resident taxpayer for work performed abroad.

  • Income is subject to withholding

Select this option if the income earner has had a non-resident taxpayer's tax card instead of a tax at source card.

A non-resident taxpayer may have requested that its income be progressively taxed rather than taxed at source. In such a case, a non-resident taxpayer is taxed in the same way as permanent residents of Finland. In the case of progressive taxation, the taxpayer must have a non-resident taxpayer's tax card, based on which the payer withholds tax.

Insurance

Earnings-related pension insurance

Enter the code of the provider of your earnings-related pension insurance. An earnings-related pension provider refers to an earnings-related pension insurance company, a pension fund or a pension trust. Select one of the options for earnings-related pension insurance:

Substitute payers also do not report any earnings-related pension insurance information of income earners.

Pension insurance for farmers (MYEL): Select this if the income earner is insured under the farmers’ pensions act (maatalousyrittäjän eläkelaki 1280/2006).

If you are reporting the wages of a self-employed person, it is very important to also report the pension insurance for farmers (MYEL) to avoid double payment.

Employee's earnings-related pension insurance: Select this if the income earner is insured on the basis of any of the following acts:

  • Employees Pensions Act
  • public sector pensions act (julkisten alojen eläkelaki 81/2016)
  • seafarers’ pensions act (merimieseläkelaki 1290/2006)
  • act on the Orthodox Church (laki ortodoksisesta kirkosta 985/2006)
  • act on the Bank of Finland (laki Suomen Pankista 214/1998; a pension rule in accordance with this act)
  • Provincial Administration Act of Åland (ÅFS 54/2007; a pension rule in accordance with this act)

Report the pension insurance provider of the pension insurance. Also enter the pension policy number. The pension policy number can be obtained from the pension insurance provider with which the income earner is insured. If you are a temporary employer, select the pension insurance provider you are using to insure the employee. A temporary employer does not have to report the pension policy number.

Pension insurance for the self-employed (YEL): Select this option if the income earner is insured under the self-employed persons' pensions act (yrittäjän eläkelaki 1271/2006). If you are reporting the wages of a self-employed person, it is very important to also report the pension insurance for the self-employed (YEL) to avoid double payment.

If you are a temporary employer, select from the list below the company with which you have taken out pension insurance. Enter the earnings-related pension provider code of this company. A temporary employer does not have to report the pension policy number.

  • Ilmarinen Mutual Pension Insurance Company
  • Elo Mutual Pension Insurance Company
  • Varma Mutual Pension Insurance Company
  • Veritas Pension Insurance Company

Select Voluntary insurance in Finland (earnings-related pension insurance) if the employer has taken out voluntary pension insurance for the income earner. Voluntary insurance can be provided for the income earner if the income earner is not subject to Finnish social security or if the employer is not obligated to provide insurance for the income earner.

Occupational accident insurance

Select the Type of identifier of the occupational accident insurance and enter the occupational accident insurance company identifier and occupational accident insurance policy number if there are several occupational accident insurances. You can obtain the pension policy number from the insurance company with which the insurance was taken out.

If the occupational accident insurance company does not have a Business ID, enter the foreign identifier and select the identifier country code from the menu. If the country code is not there, select 99 (Unknown) and enter the name of the country of residence.

Read more about data related to providing insurance.

Show detailed insurance data

Select the insurances that the payer has not been obligated to provide for the income earner. Select No obligation to provide insurance (earnings-related pension, health, unemployment or accident and occupational disease insurance) if the payer has not been obligated to provide the insurances listed. In this case, the data applies to all the income reported in the report.

If the income earner is not subject to Finnish social security, select the insurances that the payer has not been obligated to provide for the income earner. Select Not subject to Finnish social security (earnings-related pension, health, unemployment or accident and occupational disease insurance) if the payer has not been obligated to provide the insurances listed. In this case, the data applies to all the income reported in the report.

An income earner working in Finland is not subject to Finnish social security,  for example, if

  • the legislation of some other country is applied to the income earner based on the EU's social security regulations and they have an A1 certificate
  • the legislation of some other country is applied to the income earner based on a social security agreement and they have a certificate of the applicable legislation.

Leave this field empty if you are submitting a new report or correcting a previous report in which this data was not reported.

Payments made to an income earner

Select  Income type and report  the amount of payment in euros made under this income type. Report the data for different income types separately. Report in the same earnings payment report all the income that was paid to the income earner on the same payment date. You can search for the income types using the three-digit code or the name of the income type.

The 200 series income types should be used when reporting the data so that the data users will not have to request additional information about income. 200 series income types and their descriptions

Only one reporting method can be used on a single report. If you select total wages as the first income type, you cannot add a more specific income type to the same report and vice versa.

Earnings period

Report the start date and end date of the earnings period. The earnings period is the period over which the income has been accrued. For instance, holiday pay is usually accrued for the period 1 April – 31 March. The earnings period may be different for each income type. The income type’s earnings period may be different than the report’s pay period.

Report earnings periods for the income types if also on the report Retirement was reported as the grounds for the termination of employment.

Detailed data for reporting income types

Select the unit of wages  and report the number of units and the unit price.

Payment other than money

Select Additional information if the remuneration paid for work was a non-monetary payment.

One-off remuneration

Select Additional information if the payment is made as a one-off remuneration. A one-off remuneration may be, for example, a bonus or other irregular payment. If you only make a single payment to the income earner, do not use the Additional information option One-off remuneration.

Unjust enrichment

This Additional information may only be used when submitting a replacement report. Select Additional information if the payment is an unjust enrichment. An enrichment is unjust if the income earner is not entitled to it. Correct the data by reporting the payment under the income type used in the original report and attaching to the payment the Additional information Unjust enrichment.

General information on correcting data.

Recovery

Select Additional information if income previously reported to the Incomes Register has been recovered from the income earner.

Read more about reporting recovered payments.

Insurance information

Select additional information if the income type's insurance information is different from the income type’s default. Indicate which insurances the contribution is subject to.

Select this if the payment was made as seafarer's income. Seafarer’s income refers to the wage income of income earners working in seafarer's professions. Also deemed as seafarer’s income is the wage income of a shipowner or a waiter, performing artist or shop assistant working on board a vessel.

Time of cross trade: the period during which a vessel is in international waters and does not come within Finnish borders.

Withdrawal period: Enter as the start date the start date and year of the pay period, in which the income of an income earner receiving seafarer's income has been withdrawable, in this field. Enter as the end date the end date and year of the pay period, in which the income of an income earner receiving seafarer's income has been withdrawable, in this field.

Select Yes if the six-month rule applies to the income received by the income earner.

Select No if the six-month rule does not apply to the income received by the income earner, for example, when the income earner works abroad and wages have been confirmed for insurance purposes, but the six-month rule is not applicable. Read more about international situations.

Fringe benefits, reimbursements of expenses and other separately reported income

Separately reported income types include the 300 series income types, including non-wage compensation for work, fringe benefits and reimbursement of expenses. If you have paid the income listed, they must always be reported separately and they cannot be included in the income type Total wages, for example.

300 series income types and their descriptions

Income type

Select Income type and report the amount paid under the income type, in euros. Report the data for different income types separately.

Deducted items

Select Income type and report the amount paid under the income type, in euros. Report the data for different income types separately.

Items deductible from wages are 400 series income types, in other words, all the sums that the payer deducts from the income earner's gross wages, such as withholding and employee’s social insurance contributions. If these have been deducted from the payment, they must be reported.

400 series income types and their descriptions

Absences

Absence periods should be reported. The data is used in the processing of benefits. When you report absence data to the Incomes Register, the data user will not have to request it separately later.

Report the time period for reporting absences even if there are no absences during that period.

Time period for reporting absences is the period for which the income earner’s absences are known by the payer. It may be different than the pay period.

Absence period is the period during which the income earner has been absent from work due to unpaid or paid absence. Report only the absences attributable to regular working hours. For instance, the days off of a part-time employee are not absences.

Report each individual absence as its own absence period. Select the reason code for absence from the menu. If the menu does not have a suitable reason code, select 99 (Other). If there were no absences during the period of absence, no reason code for absence is reported.

Read more about reporting absence data to the Incomes Register

 

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