Correcting data in the Incomes Register
The payer is responsible for ensuring that the data they have entered in the Incomes Register is correct. The payer must correct any errors in the data they have provided.
Any and all incorrect data must be corrected. The number of corrections that can be made is unlimited.
Corrections can be made through all channels: how the original report was submitted is irrelevant. For example, in the Incomes Register’s e-service you can correct a notification that was originally sent directly from your payroll software via a technical interface.
There are two ways of correcting data: a replacement report and cancellation of the report
You can usually correct data in an earnings payment report, a benefits payment report and an employer’s separate report with a replacement report.
Submit a replacement report in the following cases, for example:
- You have incorrectly reported an income due to a typing error, for example.
- You have reported an income using the wrong income type.
- You have forgotten to report a piece of mandatory data.
- You have incorrectly reported mandatory or complementary data.
- You have incorrectly reported income type insurance data.
- You have incorrectly reported a fringe benefit.
- You have made an overpayment to an income earner.
- Read more about reporting an unjust enrichment and recovery.
- If you have not paid enough income and want to rectify the situation by paying more, you do not need to correct the previous report. Submit a new report for the date on which you will pay the missing payment.
- You have overstated or understated an employer’s health insurance contribution.
A replacement report cannot be used in all cases
You must correct a report by means of cancellation if, for example, you have entered an incorrect Business ID or personal identity code, or you want to correct the payment date or the type of exception to insurance. If you notice that the same report has been saved in the Incomes Register multiple times, remove the extra reports by cancelling them.
Remember this when submitting corrections
Any technical deductions made in the payroll system, such as transfers of income from one pay type to another, are not to be reported to the Incomes Register.
Always report the amount withheld to the Incomes Register at the amount you withheld from the income earner. If you have not withheld any withholding tax, employee contributions or other contributions, do not report this to the Incomes Register.
When correcting your earnings report, do not forget to take into account the social insurance contributions:
- If the income reported on an earnings payment report changes in such a manner that the amount of the employer’s health insurance contribution also changes, you must also correct the employer’s separate report.
- If necessary, also correct the employee’s earnings-related pension and unemployment insurance contributions.
Correct an incorrect or incomplete report without delay
Correct any errors in the data you have reported as soon as you notice the error. As the payer, you must correct the data if the income earner reports an error. The Incomes Register or the income earner cannot correct any data.
Data reported to the Incomes Register can be corrected as long as it is being retained in the Incomes Register. Data is stored in the Incomes Register system for 10 years from the beginning of the year following the year during which the data was registered.
Earnings payment data is available in the Incomes Register from 2019, and pensions and benefits payment data from 2021. If the error relates to a period prior to the year in which the reporting began, do not submit your correction to the Incomes Register. Instead, contact the party that previously received the reports.
Exceptions to this include recovered payments and, in the case of benefits, recourse situations. These must be reported to the Incomes Register even if the original income was paid prior to the year in which the reporting began.
Detailed instructions and examples
Earnings payment data – see examples on reporting and read more about how to make corrections:
Making corrections to the earnings payment report and the employer’s separate report: Correcting data in the Incomes Register
Making corrections to the reporting of international work situations: Reporting data to the Incomes Register: International situations
Benefits payment data – see examples on reporting and read more about how to make corrections: