Changes in Incomes Register reporting in 2024

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:

• Copyright royalties, earned income (366)
  • Use income type 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.
• Stock grant paid in money (367)
  • Use income type 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.
• Employee stock option paid in money (368)
  • Use income type to report the part of the employee stock option paid in money.
  • Non-monetary grants will be reported as income type Employee stock option (343).
  • 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).
• Earnings from work paid by a JuEL employer to a worker client of an invoicing service (369)
  • Only payers within the scope of the public sector pensions act (julkisten alojen eläkelaki (JuEL) use this income type.
  • This income type will be used when the individual performing the work invoices through an invoicing service company, the individual 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 types 367, 368 and 369 will be added to the earnings payment report.

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

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 detailed guidance

Further specifications have been added to nearly all detailed guidance for the Incomes Register. A summary of changes is presented at the beginning of each guidance.

Updated instructions for reporting benefits and wages will be published once translations have been completed.

More information about changes in 2024:

Incomes Register’s detailed guidance

Documentation – instructions for submitting and distributing earnings and benefits payment data

Read more about changes to transcripts:

You can subscribe to a separate transcript of absence data

You can now choose the language of payer’s transcripts and Incomes Register extracts