General reporting guidelines
In the Incomes Register's e-service, you may submit an earnings payment report, an employer’s separate report as well as forms applicable to international situations: information on international work and an employee leasing notice.
If you wish to submit a new report, select the report you wish to submit on the left-hand side of the page. More detailed instructions for submitting reports are provided in the instructions of the report.
If you wish to correct an earnings payment report you have submitted previously, select Submitted reports.
Use the correct report
Earnings payment report
Report wages and other payments paid to an income earner on a single payment date.
- Casual employer: Submit the earnings payment report by the fifth day of the month following the month of wage payment.
- Regular employer: Submit the earnings payment report no later than on the fifth calendar day after the payday.
Employer’s separate report
Report the employer’s health insurance contribution and amounts deducted from it or a “No wages payable” entry by a regular employer.
- Casual employer: Submit the report only if you pay the same income earner more than EUR 1,500 within the calendar year.
- Regular employer: Submit the report for every month. The report must also be submitted for the months in which you have not paid wages.
Submit the employer’s separate report by the fifth day of the calendar month following the month of wage payment.
Information on international work: Report information on the withholding of tax in Finland (NT1) or of tax not being withheld in Finland (NT2). Employees’ periods of stay in Finland are reported on the same report.
- Casual employer: Report NT data by the fifth day of the calendar month following the month of wage payment.
- Regular employer: Report NT data by the fifth calendar day of the month following the first payment for work performed abroad.
- Report employees’ periods of stay in Finland by the end of January in the year following the payment year.
Employee leasing notice (foreign employer): Report data on a foreign leased employee whom you have leased for a service recipient operating in Finland. The report must be submitted regardless of the duration of work.
- Casual employer: Submit the report by the fifth day of the month following the payday.
- Regular employer: Submit the report by the fifth calendar day following the first payday.
Read more about various reporting situations: