Companies and organisations
Employers report the earned income of employees to the Incomes Register
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 include associations, foundations, consortia and housing corporations.
What information should be reported to the Incomes Register?
Payers report to the Incomes Register wages, fringe benefits, fees, non-wage compensations for work, and other earned income. Both tax-exempt and taxable reimbursements of expenses must also be reported. It is recommended that voluntary data, such as employment relationship data and absences, be reported to the Incomes Register as well.
As of 2019, earnings payment data has been reported to the Incomes Register. Pensions and benefits payment data will also be reported to the Incomes Register as of 2021.
Who uses the information in the Incomes Register?
The information in the Incomes Register is used by parties legally entitled to use the information. The information may only be used to the extent permitted by law.
Incomes Register data is used by the Finnish Tax Administration, Kela (Social Insurance Institution of Finland), the Employment Fund, earnings-related pension providers, the Finnish Centre for Pensions, Ministry of Economic Affairs and Employment's administrative branch, Statistics Finland, non-life insurance providers, unemployment funds, municipalities and joint municipal authorities, Worker's Compensation Center, Patience Insurance Centre, occupational safety and health authorities, and the Province of Åland and its authorities.
As of 1 January 2021, the enforcement authorities will also use Incomes Register data.