Hiring summer help? Report earnings payment data to the Incomes Register6/25/2020
During summer, many people are getting renovations done at home or at their summer cottages. Employers may also hire seasonal workers like summer helpers or berry pickers.
Report data on the wages and fees you have paid to the Incomes Register. The reporting obligation also applies to short-term employment relationships and payments made to minors.
Data must be reported to the Incomes Register with an earnings payment report within 5 calendar days of each payment transaction. The employer reports the data to the Incomes Register. A casual household employer may report the data by the 5th day of the following calendar month.
In addition to the earnings payment report, employers must submit an employer's separate report to the Incomes Register once a month. The report must be submitted by the 5th day of the calendar month following the payment month.
Identifiers of non-Finnish seasonal workers
Data must be reported to the Incomes Register primarily using an income earner’s Finnish identifier. If the income earner does not have a Finnish identifier, data should be reported using a foreign identifier. If the income earner does not have a foreign identifier either, data can be reported without a customer identifier. If the income earner does not have a Finnish identifier, report the income earner's name, address, date of birth and gender on the earnings payment report.
If the income earner later receives a Finnish personal identity code, data must then be reported using both the Finnish personal identity code and the foreign identifier.
Palkka.fi reports data automatically
If you perform payroll calculations in the free-of-charge Palkka.fi service, the data on paid wages will be submitted to the Incomes Register automatically, and no report needs to be submitted separately to the Incomes Register.
You can also report data in the Incomes Register's e-service. Sign in with your personal online banking codes, a mobile certificate or a certificate card at incomesregister.fi.
Non-wage compensations for occasional work must also be reported to the Incomes Register
Renovators, musicians and caterers, for example, often work on an on-demand basis. Report the non-wage compensations for work paid for such occasional work to the Incomes Register if:
- the service provider is not registered in the prepayment register.
- a payer, who is insured in accordance with the public sector pensions act, pays non-wage compensation for work to an income earner who is registered in the prepayment register and who is not insured under the self-employed persons' pensions act.
- the income earner is a non-resident taxpayer.
Being registered in the prepayment register means that the service provider takes care of their taxes by themselves. Go to www.ytj.fi/en/ to check whether a service provider is registered in the prepayment register.
Report the non-wage compensations for work you have paid in the Incomes Register's e-service. Sign in to the e-service with your online banking codes, a mobile certificate or a certificate card at incomesregister.fi.
Reporting has no monetary minimum thresholds or age limits
All paid wages and fees must be reported to the Incomes Register without monetary minimum thresholds. Wages paid to minors and non-Finnish workers must also be reported to the Incomes Register.