Did you hire a summer worker? Remember to report the wages to the Incomes Register
5/19/2026During the summer season, many employers take on summer workers or seasonal staff. Employers must also report the wages and fees they pay to them to the Incomes Register.
Identify your obligations as an employer
Your obligations depend on whether you pay wages or non-wage compensation for work. The amount of wages and the employee’s age are also significant factors.
Identify your obligations as an employer using the Finnish Tax Administration’s decision wizard
Report wages and fees to the Incomes Register regardless of the amount
There is no lower limit for the amount paid or any age limit for reporting – you need to report all wages and fees you have paid, regardless of the amount or the age of the payment recipient.
This obligation also applies to short-term employment contracts and gig workers.
Non-wage compensation for work must also be reported to the Incomes Register if the service provider is not registered in the prepayment register. You can check this in the Business Information System.
Submit data about payments made to the Incomes Register within five days of the payment date.
You can submit data in advance. For example, wages and fees can be reported 45 days before the payment date. Include the current day, i.e. the day on which you submit the report.
Submit reports in electronic format
There are three ways to submit a report:
- Submit the data electronically from your payroll system to the Incomes Register via the API.
- You can calculate wages in the free Palkka.fi service (available in Finnish and Swedish, link to Finnish). The service automatically sends the reports required to the Incomes Register.
- You can report wages or non-wage compensation for work by submitting an earnings payment report to the Incomes Register e-service.
Also, submit the employer’s separate report, if required.
No separate income types for holiday pay
The Incomes Register does not have a separate income type for annual holiday pay. Wages paid or accrued during the holiday period must be reported according to the basis on which they are calculated:
- Time-rate pay (201) – for example, an hourly or monthly wage.
- Commission (220) or Contract pay (227) – if the pay is based on performance or a contract.
Holiday bonus, on the other hand, is a separate income type: ‘Holiday bonus (213)’.
If the employee does not take any annual holiday, report the compensation paid using the income type ‘Annual holiday compensation (234)’. This income type is also used to report holiday bonuses in the construction sector.
If you pay compensation for additional days off supplementing the annual holiday, report it using the income type ‘Other compensation (216)’.
We recommend that you also report details of the leave such as period of absence, the reason for paid absence (e.g. annual holiday) and the amount of wages paid during the period of paid absence.
Do you need help reporting data?
Read our instructions on submitting reports:
What is earnings payment data and what data do I need to submit an earnings payment report?
In what situations do I submit an employer's separate report?
When I, as an employer, am obligated to take out insurance for my employees?