Companies and organisations
Employers will report the earnings of employees to the Incomes Register
The Incomes Register is a national online database of incomes information. It contains the comprehensive earnings, pension and benefits information of each individual income earner. Employers or other payers must report the details of earned income paid after 1 January 2019 to the Incomes Register within five days of payment. Other payers of this kind include associations, foundations, consortia and housing corporations.
The information required by the various authorities will be submitted with a single report made to a single, centralised register. The last annual payroll information returns will be delivered to the Finnish Tax Administration, earnings-related pension providers, occupational accident insurance companies and the Employment Fund for 2018.
What information will be reported to the Incomes Register?
The information reported to the Incomes Register includes earnings, fringe benefits, bonuses, compensation for work and other earned income. Both tax-free and taxable reimbursements of expenses and costs must also be reported.
As of 2019, earnings payment data will be reported to the Incomes Register. Pension and benefit data will also be reported to the Incomes Register as of 2021.
Who will use the information in the Incomes Register?
The information in the Incomes Register will be used by the parties legally entitled to use the information. The information may only be used to the extent permitted by law.
From 1 January 2019, the information in the Incomes Register will be used by the Finnish Tax Administration, Kela (Social Insurance Institution of Finland), the Employment Fund, earnings-related pension providers and the Finnish Centre for Pensions.
The number of parties using the information will increase in 2020, when agencies and institutions overseen by the Ministry of Economic Affairs and Employment, Statistics Finland, the Employment Fund (adult benefits), non-life insurance providers, unemployment funds, occupational safety and health authorities and the Province of Åland and its authorities, among others, begin to use the data held in the Incomes Register.