Annual changes 2024: new income types and processing rules for earnings payment report, transcripts will already be changed during the autumn6/22/2023
The already known changes to Incomes Register reporting in 2024 were presented to software companies and our cooperation network at the end of May.
The changes to data content and processing rules will apply to reports in which the payment date or other reporting date is set on 1 January 2024 or later. Data can be submitted 45 days before the turn of the year at the earliest.
In December, we will arrange a customer briefing where the changes taking effect at the start of the year will be reviewed.
Changes to the earnings payment report on 1 January 2024
The following code will be added to the code set ‘Type of additional income earner data (IncomeEarnerType)’: 17 - A self-employed “light” entrepreneur, a client
of an invoicing service, no Business ID. The invoicing service company will report this additional data if the individual works in their own name, invoices their work through an invoicing service and does not have any business ID.
Four new income types will be introduced:
- Use income type Copyright royalties, earned income (366) to report compensation paid for the transfer of a copyright to a written or artistic work or for the right to use the object of a copyright. Income type Compensation for use, earned income (313) is currently used to report copyright royalties.
- Use income type Stock grant paid in money (367) to report the part of stock grants paid in money. Income type Stock options and grants (320) will still be used to report the part received as shares after 1 January 2024.
- Use income type Employee stock option paid in money (368) to report the part of the employee stock option paid in money. Non-monetary grants will still be reported as income type Employee stock option (343) after 1 January 2024. If necessary, you can also use the income type Employee stock option with a subscription price lower than the market price at the time of issue (361).
- Use income type Earnings from work paid by a JuEL employer to a worker client of an invoicing service (369) to report earnings from work that a payer within the scope of the public sector pensions act (julkisten alojen eläkelaki (JuEL) has commissioned from an individual and that the individual performing the work invoices from the JuEL payer through an invoicing service company. This income type will only be used when the individual performing the work has no YEL or MYEL insurance and is insured in the JuEL scheme.
Processing rules pertaining to recovery, submitting additional income earner information on athletes and reporting the new income type 369 will be added to the earnings payment report. Processing rules for the income type Deduction before withholding (419) have also been updated to cover the new income types 367 and 368.
Changes to the benefits payment report on 1 January 2024
On the benefits payment report, ‘Original earnings period’ (OrigEarningPeriod) given in additional recovery information will be changed to ‘Original payment period’. The new name was chosen because the data entered on the report refers to the period during which the benefit was paid. The structure of the scheme will not be affected by the change.
Changes to transcripts: language options and other new features will be added to payer’s transcripts
Payers may request transcripts and records of the data that they have reported to the Incomes Register. We have updated the instructions on payer’s transcripts.
The following features will be added to the payer’s transcripts:
- In addition to ordering a transcript written in your contact language, you will also be able to order the transcript written in Finnish, Swedish or English.
- You can order a separate transcript of absence data.
- You can view your query criteria at each subscription on the ‘Subscriptions made’ page.
- The following data item will be added to the ‘Summary of payer’s benefits payment reports’ transcript (614): Unjust late payment increases total.
- The service provider will be able to order and collect the payer’s records 312 ‘Summary of payer’s earnings payment data’ on behalf of the payer.
We will give more information about the timetable of these changes in the autumn.
A session timeout warning will be added to the e-service
A user that has logged in to the Incomes Register e-service is automatically logged out of the service after the service has been active for a specific period.
After the change a timeout warning will appear on the e-service view allowing the user to continue the session.
Recommendations on using income types: distraint and annual holiday compensation
We recommend that you use a specific income type on the earnings payment report in the following situations:
- Always report distraint (amount withheld in order to make a debt recovery payment) using income type Distraint (417). Reporting distraint is not obligatory but it is recommended.
- Use income type Annual holiday compensation (234) to report the free-period compensation paid to teachers and guidance counsellors employed for less than one year at the end of their public-sector employment. This compensation is comparable to an annual holiday compensation.
Read more about the annual changes: