Annual changes 2027: What is changing in the Incomes Register?

6/15/2026

This newsitem summarises the currently known 2027 changes. The changes apply when the income payment date is 1 January 2027 or later.

Changes to reporting earnings payment data

Three new income types are added to the earnings payment report:

344 Substitute private caretaker’s fee
345 Fee paid to a support family
346 Substitute kinship carer’s fee

The income types are mainly used by wellbeing services counties. By default, they are subject to the earnings-related pension insurance contribution and the accident and occupational disease insurance contribution.

New processing rules are added to the following data groups:

time of employment
paid absence period
Statistics Finland place of business unit ID
insurance information
an income earner who is a non-resident taxpayer
additional recovery details
contact person’s details.

The processing rules help you report the data correctly.

Time of employment

If you report the reason for the termination of the employment relationship as 6 Retirement, remember to also enter the end date of the employment relationship. In the future, the data will be mandatory, as the earnings-related pension sector needs information on the end date of the employment relationship for granting old-age pension.

Paid absence period

If you are applying for compensation for annual holiday costs from Kela through the Incomes Register, report the first day of the month as the start date of the paid absence period and the last day of the month as the end date. The absence period must cover the entire month, as applications for compensation for annual holiday costs are always submitted for full calendar months.

If you report paid absence for a person paid an hourly rate working part-time, the number of days of absence must generally cover at least half of the length of the absence period. The number of days of paid absence must not exceed the number of days of absence in the absence period.

Statistics Finland place of business unit ID

If you enter a place of business unit ID, the system checks whether the ID exists, whether it belongs to the payer in question, and whether the ID is valid on the date of payment or other reporting date. Reporting the data is voluntary.

Insurance information

If you pay an insured employee in an employment relationship a meeting fee (income type 210), lecture fee (214), compensation for acting in a position of trust (215) or a compensation for membership of a governing body (308), they are always subject to the unemployment insurance contribution. If this is not the case, indicate the type of exception to insurance.

Non-resident taxpayer

You can no longer mark a non-resident taxpayer as a key employee.

You cannot enter Finland as the country of residence for a non-resident taxpayer. Persons whose residence and home are abroad and who do not reside in Finland for more than six months consecutively are considered non-resident taxpayers.

You cannot report having collected tax at source from an income earner who is not a non-resident taxpayer or key employee.

Additional recovery details

In the future, you can only report one original pay period. In addition, the start and end dates of the pay period for recovery must be within the same calendar year if the payment date of the original pay period has not been given.

Report the value of the tax withheld from the recovered amount as blank or 0 if the recovery is made later than after 30 April of the year following the original date of payment. In this case, the recovery must be completed as a gross recovery. You can also choose not to give the information at all. This prevents incorrect net recovery.

Contact person’s details

In the future, all reporting methods will check that the contact person’s e-mail address is in a technically correct format.

The right to deduct pension insurance contributions will be removed – the change will affect the reporting of both earnings and benefits payment data

The right to deduct voluntary individual pension insurance premiums and long-term savings agreement payments will be removed as of 1 January 2027.

The application of the following wage income types ends on 31 December 2026:

418 Voluntary individual pension insurance premium
410 Employer-paid premium for collective additional pension insurance
411 Employer-paid premium for collective additional pension insurance, employee's contribution.

In the future, the taxable and tax-exempt share of insurance indemnity must be itemised if insurance premiums have been paid after the legislative amendment.

Therefore, in the future the Taxability of benefit data for the following benefit income types can be entered as being tax-exempt:

1062 Pension (voluntary personal pension scheme taken out by a private person)
1271 Survivors’ pension (voluntary personal pension scheme taken out by a private individual)
1336 Disability pension (voluntary personal pension scheme taken out by a private person)
1378 Unemployment pension (voluntary personal pension scheme taken out by a private person).

Changes to the employer’s separate report

A new data group is added for the employer’s separate report for reporting gender pay gaps by employee group. Data reporting is based on the Pay Transparency Directive.

At the same time, some of the voluntary data in the earnings payment report becomes mandatory for those employers who are subject to the requirement to submit reports.

See preliminary instructions on reporting information related to pay transparency

Changes to reporting benefits payment data

The following benefit income types will be removed from use as unnecessary on 31 December 2026:

1109 Partial old-age pension (voluntary earnings-related pension insurance)
1112 Part-time pension (group pension insurance)
1113 Unemployment pension (pension funds)
1342 Part-time pension (voluntary earnings-related pension insurance)
1417 Years-of-service pension (voluntary earnings-related pension insurance)
1418 Years-of-service pension (direct supplementary pension scheme)
1419 Partial early old-age pension (voluntary earnings-related pension insurance)
1421 The yield from a pension contract with a lump-sum premium
1319 Extraordinary survivors’ pension (former postholders in the Finnish Defence Forces).

Where applicable, the same new processing rules will be added to the benefits payment report as to the earnings payment report. The new processing rules apply to following data groups:

an income earner who is a non-resident taxpayer
additional recovery details
contact person’s details.

Non-resident taxpayer

You cannot report having collected tax at source from an income earner who is not a non-resident taxpayer.

Additional recovery details

Report the value of withholding from repayments as blank or 0 if the recovery is made later than after 30 April of the year following the original date of payment. In this case, the recovery must be completed as a gross recovery. You can also choose not to give the information at all. This prevents incorrect net recovery.

Contact person’s details

In the future, all reporting methods will check that the contact person’s e-mail address is in a technically correct format.

Changes to the e-service

A new search term is added to the e-service: additional information on income type. You can use the search term to search for e.g. reports containing unjust enrichments or recovery data.

A new data type will be implemented for data users: credentials of data users in the organisation. Data users’ master users will get the right to order and retrieve the record in the e-service.

More record-based transcripts for payers

After the change, the following transcripts can also be retrieved via the SFTP interface:

618 Income type specific summary of payer’s earnings payment data
634/636 Summary of payer’s absence data
610/611 Summary of errors detected on the reports.

You can request transcripts in the e-service, upload service or technical interface. Retrieve records in XML format from your organisation’s SFTP folder.

If you request a record on behalf of another payer, e.g. as a service provider, your organisation will require the authorisation “Ordering and retrieving records related to the payer’s earnings payment data”. A service provider can place the request through the technical interface or upload service.

In addition, the receipt time range is added as the query criterion for summary of payer’s absence data transcripts (634 pdf and 636 csv). A similar query criterion is already in use for e.g. transcript 600 Summary of payer’s earnings payment data.

More information about changes in 2027

Read more about the currently known changes:

See the materials of the spring 2026 information session for commercial software vendors

See Technical instructions for 2027 on the Documentation site

In December, we will host a customer event in which the changes to be made in 2027 will be discussed in full.

Page last updated 6/15/2026