Reports in the Incomes Register

A household, meaning a private individual or a death estate, must report to the Incomes Register

• payments that they make (such as wages and fringe benefits)
• tax-exempt and taxable reimbursement of expenses
• certain non-wage compensation for work
• withholdings that they make
• employee contributions collected from pay
• insurance information.

The payer is responsible for reporting and correcting the data.

The deadline for reporting the data depends on whether your household is a regular or a casual employer. Regular employers are registered in the Finnish Tax Administration’s employer register.

• If you pay wages as a private individual and you are a casual employer, submit the report no later than on the fifth day of the calendar month following the payment of wages.
• If you are in the employer register as a private individual, meaning you are a regular employer, follow the general deadlines for reporting.

Identify your obligations as an employer

Your obligations depend on whether you pay wages or non-wage compensation for work. The amount of wages and the employee’s age are also significant factors.

Identify your obligations using the Finnish Tax Administration’s decision wizard

In the decision wizard, you can find instructions for withholding tax and fulfilling other employer obligations in different situations. You can also read how wages differ from non-wage compensation for work.

Report the amounts you have paid to the Incomes Register

Submit a separate report for each individual. Submit a separate report for each payment date.

What is earnings payment data and what data do I need to submit an earnings payment report?

Submit data: instructions for filling in an earnings payment report

If you pay more than EUR 1,500 to a single individual during a calendar year, also submit the employer’s separate report.

In what situations do I submit an employer’s separate report?

Submit data: instructions for filling in an employer’s separate report

Check and correct submitted reports if necessary

You can search for and browse reports submitted by the company on the ‘Submitted reports’ page.

Search for reports: submitted reports

If there are errors in the data you have reported, correct the data.

Correct data: earnings payment report and employer’s separate report