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 Incomes Register will replace the annual payroll information returns currently submitted to the Finnish Tax Administration, earnings-related pension providers, the Unemployment Insurance Fund and occupational accident insurers. 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 and the Unemployment Insurance Fund for 2018.
What information will be reported to the Incomes Register?
The information reported to the Incomes Register includes earnings, bonuses, compensation for work and other earned income such as fringe benefits. 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 2020.
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 Unemployment Insurance Fund (TVR)
Earnings-related pension providers
The Finnish Centre for Pensions
In 2020, the users will be joined by entities such as the administrative branch of the Ministry of Economic Affairs and Employment, Statistics Finland, the Education Fund, non-life insurance providers, unemployment funds and the occupational safety and health authorities.