Summer employees' wages to the Incomes Register – also remember seasonal employer's obligations and holiday pay

During the summer season, many employers hire temporary workers such as summer or seasonal employees.

Summer employee's wages to the Incomes Register

When you hire a summer employee, report to the Incomes Register all wages and fees paid – regardless of age limit or amount. The reporting obligation also applies to short-term and casual employment.

You can report your wages information electronically as follows:

• From your payroll system – send the data directly from the system you use.
• From the Palkka.fi service – free payroll software that automatically transfers data to the Incomes Register. The software is provided by the Tax Administration, pension insurance companies, the Employment Fund and Valion Eläkekassa. The data is automatically transferred to the Incomes Register.
• In the Incomes Register e-service – log in and follow the online instructions

Acting as a seasonal employer

A seasonal employer pays wages only occasionally, for example to summer employees.
Seasonal employers are also obliged to report the wages they pay to the Incomes Register within five days of the date of payment.

If you use Palkka.fi, the data is transferred automatically so no separate report is required.
Find out about the obligations of a seasonal employer using the Tax Administration’s decision wizard: Employer's obligations. 

Reporting holiday pay

There is no separate income type for holiday pay in the Incomes Register. Wages paid or accrued during a holiday is reported according to the basis on which it is paid:

• Time-rate pay (201) – for example, an hourly or monthly wage
• Commission (220) or Contract pay (227) - if the pay is based performance or a contract

Holiday bonus, on the other hand, has its own income type: Holiday bonus (213)

Read more: Special circumstances of income types