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 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. As of 2021 pensions and benefits payment data is also included in the register.
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.
How are employer contributions generated?
The payer, i.e., the employer, submits information to the Incomes Register, from which the Incomes Register data users can retrieve the data they need. Data users receive data from the Incomes Register automatically in accordance with their data access rights. Based on the data, they generate employer contributions, such as health insurance contributions, insurance premium invoices and unemployment insurance contributions.
Employer contributions are paid directly to the data users. Details relating to the payment of employer contributions, such as reference numbers or bank account numbers, are not available in the Incomes Register.
If necessary, data users monitor the contents of reports and can make a request for clarification concerning errors or defects found on a report. The employer must correct the data in the Incomes Register.
If an employer has not reported data to the Incomes Register, data users may impose penalty fees.