Incomes Register reporting and coronavirus

My payroll clerk is in corona quarantine, so my Incomes Register report will be late. Will I have to pay a late-filing penalty?

Due to the coronavirus situation, it may be difficult for entrepreneurs, companies and accountants to submit reports to the Incomes Register. If the reporting of paid wages is delayed due to falling ill, the Incomes Register's late-filing penalty will not be imposed in 2020.

Each data user separately will inform the data providers of the determination of the Incomes Register data users' penalty fees.

The entire personnel is working from home due to the coronavirus. Should this be reported to the Incomes Register?

Remote work is not reported to the Incomes Register.

How are lay-offs reported to the Incomes Register?

If an employee is laid off full-time, the lay-off is reported to the Incomes Register as an unpaid absence. 'Lay-off' (code 16) is entered as the reason for the unpaid absence.


The income earner was laid off full-time starting from 1 April and, at the time of reporting, the lay-off was known to continue until 15 May.


Start date of the time period for reporting absences 1 April 2020.

End date of the time period for reporting absences 15 May 2020

Unpaid absence:

Start date: 1 April 2020

End date: 15 May 2020

Reason for absence: Lay-off (code 16)