General information on reporting
Payers can order various different transcripts on the data they have submitted to the Incomes Register. For example, the transcript '600 Summary of payer's earnings payment data' contains sum data on the earnings payment reports and employer's separate reports submitted by the payer.
The transcripts contain data on reports submitted via all reporting channels. With the help of the transcripts, the payers can reconcile the reports in their own system with the valid reports saved in the Incomes Register. Payment transactions must still be reconciled separately.
Read more about the transcripts: Payers can request transcripts concerning data submitted to the Incomes Register
Enter Poste restante in the street address field. Also enter the postal code and city.
To print out a report, use the browser's printing function (CTRL+P).
Open the report you want to print out and press the Ctrl + P keys.
When you have submitted a report to the Incomes Register, you can view it on the Reports submitted page in the Incomes Register’s e-service. If a record containing reports has been submitted through the upload service, the reports may appear on the Submitted reports page with a delay.
If the payment date is later than the reporting date
If earnings payment data has been submitted from the payroll system directly to the Incomes Register but wages are not paid to the employee until later, the payment date is later than the reporting date.
Example: The payroll system has submitted data to the Incomes Register on 31 January and the payment date is 10 February.
By default, the Submitted reports page displays reports whose payment date is within the previous month from the current date, so a payment date in the future does not necessarily fall within the time range. Change the time range at Refine search so as to include the payment date in the time range (at least the payment date + 1 day).
If you want to search for a report on the basis of the saving date, use the Reception timestamp search criterion.
When the search criterion is a time range, the search results show the following data:
- earnings payment reports: data according to the payment date
- employer’s separate reports: data according to the reporting date
- data on international work and employee leasing notices: data according to the reporting date
Check that the record submitted is valid in the Incomes Register
If a report is submitted as part of a record, it will appear in the Incomes Register only if the record has been successfully saved. The status of the record must be Valid. You can check the status on the Records sent page.
Make sure you have the required authorisation
If data has been submitted via a technical interface directly from the payroll system, you can view the reports only if you have the required authorisation. A certificate is not an authorisation for the purposes of the e-service. Authorisations are granted in the Suomi.fi authorisations service.
To move on to the upload service, you must first go to the front page of the Incomes Register's e-service, which opens after you have logged in to the Incomes Register. Select the option 'Upload service' on the front page.
You will not select on whose behalf you wish to act before moving on to the upload service. If you submit data on behalf of a company or an organisation, the service will check your authorisations based on the file sent.
If a shareholder gives a loan to a company and the shareholder is paid interest for it, should the interest be reported to the Incomes Register?
Payments paid by the employer, for example guarantee commissions and penal interest on wage receivables, are reported to the Incomes Register using the income type 332 (Capital income payment). If similar payments have been paid to the shareholder, these payments are also reported to the Incomes Register. Thus, the corresponding interest paid to the shareholder is reported using the income type 332 in an earnings payment report.
Other interest, not relating to wages, fringe benefits, fees, rewards, and other taxable benefits, will still be reported directly to the Tax Administration on the annual information return concerning interest according to the Income Tax Act and aftermarket bonuses or on the annual information return concerning interest payments for which tax is withheld at source, depending on the type of interest in question.
Should a baby payment be reported to the Incomes Register?
Baby payment and other similar subsidies paid by municipalities (home purchase subsidy, relocation allowance for moving to a return migration municipality etc.) are reported using the income type 316 (Other taxable income deemed earned income). In 2021, these benefits will be reported in the benefits payment report.
These are gifts given to teachers by pupils or their parents to show appreciation. These types of thank you gifts are not usually subject to income tax and are not reported to the Incomes Register.
Scholarships are not reported to the Incomes Register. The Incomes Register has not changed the procedure for reporting scholarships. If the scholarship is subject to tax, it must be reported to the Tax Administration as before.
Lottery prizes are reported to the Incomes Register only when they are not subject to the act on tax on lottery prizes (arpajaisverolaki 552/1992).
A lottery prize is subject to the act on tax on lottery prizes if the winning of the prize is not based on the performance of the winner but determined on a random basis, and if the total number of participants is large enough. Income tax will not be levied on income subject to the act on tax on lottery prizes, but the organiser of the lottery must pay lottery tax. This type of income is not reported to the Incomes Register; instead, it is separately reported to the Tax Administration. The Tax Administration has published separate instructions on the application of the act on tax on lottery prizes: Taxation of lotteries.
If the lottery prize does not meet the requirements of the act on tax on lottery prizes, it must be reported to the Incomes Register with the income type 316 Other taxable income deemed earned income. For more information (in Finnish), see Tax Administration's instructions Section 7.4.3.
The payer must correct any erroneous reports without undue delay. This means that erroneous reports must be corrected immediately when the error is noticed. Data reported to the Incomes Register will be maintained and corrected for as long as it is stored in the Incomes Register. The incomes information system stores data for 10 years, starting from the beginning of the year following the year when the data was first saved.
Certificates can be renewed via the technical interface of the Incomes Register's certificate service. You need to renew your certificate before it expires. Note that certificates can be renewed 60 days before their expiry at the earliest.
The interface has a separate service for renewing certificates. Using the service requires generating a new key pair, creating a certificate signing request and signing the service request with the old key. Your system supplier will guide you through the process of renewing your certificates.
If renewing a certificate is not possible or the certificate expires, the organisation can apply for a new certificate. The new certificate is retrieved in the same way as the first certificate.