Individual: how to submit an earnings payment report

With an earnings payment report, you can report for example wages, non-wage compensation for work, fringe benefits and reimbursement of expenses. You can also use a previously submitted report as a template for a new report. To search for a previously submitted report, go to the “Submitted reports” page.

Before you start filling in the report, find out and gather the information you need. You cannot save the report as a draft.

What data do I need for reporting?

When should data be reported?

Watch the instructional video (in Finnish) on reporting:

How to use Incomes Register - Household pays wages (YouTube 10:52 min)

How to fill in the earnings payment report

Submit an earnings payment report for each individual separately. Always report all the payments of a date of payment with the same earnings payment report.

Are you reporting non-wage compensation for work? See the instructions for reporting aimed at companies

1

General information: payment date and pay period

Enter the mandatory data:

  • Payment date
  • Pay period
  • The submitter’s name and telephone number

If you are reporting wages, reimbursement of expenses or other payments:

  • The payment date is the date on which the wages or other compensation are available to the income earner, for example available for withdrawal from a bank account.
  • The pay period is the period over which wages or other compensation are paid.

If you are only reporting a fringe benefit:

  • The payment date is some day of the month during which the benefit was available to the income earner in accordance with the usage principle. For example, it can be the last day of the month.
  • The pay period is the period for which fringe benefit is paid.

If you are not reporting payments made, the payment date is the date when the report is sent.

  • Such situations include only reporting absence data or information about international employment (NT1 or NT2).
2

Payer: payer’s name and identifier

Check and fill in the mandatory data.

  • The payer’s name and identifier, such as personal identity code, are pre-filled.
  • “Household” is automatically selected as the payer type. As a result, the Tax Administration knows that there is a 1,500 EUR limit for the obligation to pay the employer’s health insurance contribution:

If necessary, also fill in your address.

  • The address is pre-filled if it is known to the Incomes Register.
  • If you are a temporary employer or have a foreign identifier, the address and the country code of the address are mandatory.
3

Income earner: recipient’s name, identifier and insurance information

Enter the mandatory data:

  • Name and identifier of the recipient, for example personal identity code or business ID
  • Additional income earner information if one or more of the options apply to the income recipient. Otherwise, leave the section blank.
  • Information on whether the income earner is a non-resident taxpayer.

If you are reporting wages or fringe benefits, also report the following:

  • Earnings-related pension insurance information, i.e. information about the pensions act under which the income earner is insured.
  • If you have not entered into an insurance contract with a pension company and are a temporary employer instead, report the type of payer as Temporary employer (no TyEL insurance policy) and select the insurance company through which the employee is to be insured. The insurance company will invoice the employer automatically on the basis of information received from the Incomes Register.
    • Make sure you entered the payer’s address and the country code for address on page 2.
  • If you have an insurance policy with an earnings-related pension provider, also enter the pension policy number.
  • Exceptions to insurance if the income earner does not need to be insured
4

Payments made: income types

Report your payments:

In addition, report deducted items as:

  • 402 Withholding if you have withheld tax from the wages.
  • 413 Employee’s earnings-related pension contribution if you have collected an earnings-related pension contribution from the wages.
  • 414 Employee’s unemployment insurance contribution if you have collected the unemployment insurance contribution from the wages.

Add all income types by clicking “Add an income type or an item deducted from income”. The deductions are added as positive numbers. The recovery of certain deductions is reported as negative numbers.

Read more about social insurance contributions:

Insurance depends on such factors as the employee’s age and the amount of income

Check the income type table to see which social insurance contributions they are subject to

5

Employment relationship and absences

Report the occupational class if the employer has taken out accident and occupational disease insurance for the employees.

You can also report information on employment relationships and absences. This information is usually optional.

6

International situations

Report information on international work only if the employee works abroad or has come from abroad to work in Finland.

In other cases, skip this step and go directly to step 7 Preview.

On reporting au pairs’ wages, see the Finnish Tax Administration’s instructions on Au pairs from abroad arriving in Finland and Section 3.6 of the instructions on Reporting data to the Incomes Register: international situations.

7

Preview and submit the report

Check the report details. Finally, submit the report.

  • You will receive a notification when the report has been received.
  • If the report contains errors, correct them before submitting.
  • The system will not perform certain automatic checks until you click Submit. If any errors are discovered during these checks, the error messages will be shown on the preview page.

If you pay more than 1,500 EUR in wages to a single individual during the calendar year, also fill in the employer’s separate report in the e-service.

See instructions for filling in the form: employer’s separate report

If you want to later check the data you have submitted, you can search for and view reports on the Submitted reports page.

Frequently asked questions

The report is split into steps, and you can freely switch between steps once you have filled in the details of the payment date and the pay period or reporting period and the contact person.

  • The earnings payment report has seven steps.
  • The employer’s separate report has four steps.
  • The benefits payment report has five steps.

You can navigate between different steps with the step progress bar at the top of the page or by clicking Next or Previous. If you click Exit, all the data you entered will be cleared, and you can no longer return to the report.

You cannot save the report as a draft, so make sure you have all the information you need for the report before you start filling it in. Remember to submit the report at the end.

Search for a previous report under “Submitted reports”.

Search for reports: submitted reports

Once you have found the previous report you were looking for, open it and select “Use as a template”.

Enter the payment date and pay period. You can now navigate between the report pages using the step progress bar at the beginning of each page.

Most of the information is imported from the previous report:

  • contact person
  • payer details
  • income earner details
  • income types, amounts in euros and additional income type details

What is not imported:

  • payment date or reporting period
  • dates related to income types and international work
  • income type changed, new income type code information (benefits payment report)
  • absence data and Kela compensation applications (earnings payment report).

Enter any changed or missing information and submit the report.

Common errors

There are many reasons why you may be shown an error message regarding service disruptions. In such a situation, wait a moment and try to use the service again.

You should also try clearing the browser cache if the e-service does not work as expected. You can clear your browser cache by clicking the three dots in the top right-hand corner and selecting “History”.

We recommend using the e-service with a desktop or laptop computer. You will also need an internet connection and a web browser. Your browser must have both cookies and JavaScript enabled.

We recommend using the service with the Google Chrome or Microsoft Edge browsers (version 87 or newer). The service does not necessarily function as intended on other browsers or mobile devices.

Please note that the e-service can only be open on one tab at a time in the same browser.

Do not use the Back button on your browser. You can navigate between different steps either with the menu on the side or with the step menu

If the error persists, fill in the observation form so that our tech support can investigate the issue more closely.

There is an error in my report

The web form helps you enter your data, and some of the data is checked immediately. If any data you have entered is incorrect or missing, an error notification will be shown to you.

There are three types of error notifications:

  • A warning icon in the progress bar: something needs to be corrected on the indicated page; go back to the page and correct the data.
  • A red frame around a field: an incorrectly completed field or a mandatory field left blank; correct or enter data.
  • An error notification under a frame: the text indicates what you need to correct.

There are also situations where the data you report may make an earlier question mandatory. For example, the occupational category becomes mandatory only after you have entered the income type.

If you did not enter such data at a previous stage, an error notification will be shown to you. Use the progress bar to enter the missing data.

The system will not perform the final automatic checks until you submit the report.

  • If your report can be submitted, the service will notify you that your report has been received and that the data will be saved in the Incomes Register.
  • If you receive an error message saying that you still need to correct something in the report, correct the errors listed in the error message and submit the report again.

Error in reports search

The system reports the mandatory search terms and shows an error notification if, for example, mandatory information is missing from search terms or if search terms are in conflict and the search cannot be performed. Correct any incomplete or incorrect search terms to continue the search.

An identifier or customer identifier is among the basic details to be reported to the Incomes Register The identifier can be, for example, the personal identity code or business ID.

For example, the payer identifier indicates who has made the payment. Similarly, the income earner’s identifier indicates to whom the payment has been made.

An identifier is used in the Incomes Register to identify an organisation or person, so no made-up identifier can be used.

Identifiers of payer and income earner

Always indicate the personal identity code or business ID, if any, as the payer and income earner’s identifier.

These two are Finnish identifiers.

  • The business ID is the company identifier used in Finland.
  • The personal identity code is the personal identification number (‘hetu’ or ‘sotu’) issued in Finland.

If no Finnish identifier exists, enter a foreign identifier. In such a case, other details must also be given.

Foreign identifiers:

  • VAT number (VAT) is Value Added Tax identifier used in the EU area.
  • GIIN is identifier of a financial institution entered in the FATCA register.
  • Trade registration number is identifier entered in a foreign trade register.
  • Foreign business registration number is business registration number issued abroad.
  • Tax Identification Number (TIN) is taxation identification or register number issued by a foreign tax authority (Tax Identification Number, TIN)
  • Foreign personal identification number is personal identification number issued abroad.

If the payer has only a foreign identifier, please also indicate

  • individual´s or company's name
  • individual´s or company's address and the address country code
  • date of birth, if the income earner is a natural person.

If the income earner has only a foreign identifier, please also indicate

  • individual´s or company's name
  • individual´s or company's address and the address country code
  • date of birth and gender, if the income earner is a natural person.

If the income earner is a non-resident taxpayer, in addition to the Finnish or foreign identifier, please indicate

  • information on whether the income earner is a non-resident taxpayer
  • the address abroad: the address in the country of residence and country code of the address
  • the Tax Identification Number (TIN) of the country of residence, if the identifier is in use in the non-resident taxpayer’s country of residence.

If none of the above identifiers exist, enter Other identifier.

The other identifier can be a Finnish or foreign registration number.

  • Other Finnish identifiers include, for example, an artificial identifier issued by the Tax Administration or another authority, or an access right unit identifier assigned to a road maintenance association.
  • Other foreign identifiers include various national registration numbers.

If there is no identifier, enter the information by selecting "No identifier".

Other situations where a customer identifier is provided.

If you are acting as a substitute payer:

  • Enter your own identifier, usually your business ID, as the payer identifier.
  • Also include the information "The payer acts as a substitute payer" and the name and identifier of the actual employer, usually a business ID or Finnish personal identity code.
  • See more detailed instructions for substitute payer situations: Reporting data to the Incomes Register: payments made by substitute payer

If you are providing information about your occupational accident insurance provider:

  • Always indicate the Business ID of a Finnish occupational accident insurance company as the identifier of the occupational accident insurance company.
  • If the company does not have a Finnish business ID, enter a foreign identifier and the identifier country code.
  • You can obtain the policy number from the insurance company from which the policy was taken out. Enter the policy number without any spaces.

If you are providing information about international employment:

  • In addition to the payer and the income earner, please provide, for example, an identifier for the person who performed the work in Finland, the representative of the foreign employer and the client.
  • See more detailed instructions for international situations: Reporting data to the Incomes Register: international situations

Correcting data

If you enter one of these identifiers incorrectly, please correct your report by cancelling it. Then re-enter all the data with a new report.

How do I correct data?

Detailed instructions and examples

If you need examples or more detailed instructions for reporting, see our detailed guidance:

Reporting data to the Incomes Register: households as employers

Earnings payment report — other pages

Page last updated 2/3/2025