Deadlines for reporting

Fringe benefits

Report fringe benefits on a monthly basis. Submit reports no later than on the 5th day of the calendar month following the fringe benefit accrual month.

Report fringe benefits on the same earnings payment report with monetary wages or on a separate earnings payment report.

If you pay wages earned over the fringe benefit accrual month during the following month, you can report fringe benefits as income for the month in question. In this case, submit your report by the 5th day of the calendar month following the month for which you report fringe benefits as income.

If an employee only receives fringe benefits

In this case, also report fringe benefits on a monthly basis no later than on the 5th day of the month following the fringe benefit accrual month.

Define any day of the month during which the benefit was available to the income earner in accordance with the usage principle as the payment date. For example, it can be the last day of the month.

Telephone benefit

In certain situations, you can report telephone benefits once a year in advance.

Read more about how to report a telephone benefit and other fringe benefits

Advance pay

Report any advance pay following the same deadline as that applied to wages paid later for the same pay period, i.e. by the 5th day after the later payment date. The requirement is that wages are paid during the same calendar month.

The actual employer’s report on wages paid by a substitute payer

If a substitute payer has paid wages on your behalf, submit the actual employer’s earnings payment report no later than on the 5th day of the calendar month following the payment month.

Submit a report on the wages paid by a substitute payer for which you are liable to pay social insurance contributions.

If you are a substitute payer, report the wages you have paid by submitting an earnings payment report within 5 days of the payment date.

Working abroad

Submit NT1 data within 5 days of the payment date on which wages were first paid for working in another Nordic country.

Submit NT2 data within 5 days of the payment date on which taxes were first left non-withheld in Finland.

Data on the periods of stay in Finland can be reported later; however, by the end of January of the year following the payment year.

Wages for insurance purposes

Report the amount of wages for insurance purposes each month, by the 5 th day of the calendar month following the work period.

Tax-exempt reimbursements of travel expenses

Report the data on tax-exempt reimbursements of expenses (kilometre, daily and meal allowances) no later than on the 5th day of the month following the payment month.

One-off payments made by a registered association

Report one-off payments of no more than EUR 200 monthly, no later than on the 5th day of the next calendar month.

If an association pays larger amounts or it pays wages regularly, submit the data normally within 5 days of the payment date.

Employment relationship data

Report employment relationship data on the earnings payment report in conjunction with each payment of wages.

The data is only reported on income earners who have an employment relationship. The majority of the data is voluntary, while some is mandatory in certain employment relationships or situations.

Read more about reporting employment relationship data.

Absence data

Submit absence data no later than on the next earnings payment report following the absence. For example, data about absences in January must be reported on the February report at the latest.

It is recommended that you report the income earner’s time period for reporting absences in conjunction with each payday. Report the data even if the income earner was not absent.

Absence data is only reported on income earners who have an employment relationship. Reporting data to the Incomes Register is voluntary.

Read more about reporting absence data.

Total amount of the employer’s health insurance contribution and ‘No wages payable’ data

Submit the employer’s separate report no later than on the fifth day of the calendar month following the reporting month.

• If you are a regular employer, submit the employer’s separate report for each month.
• If you are a casual employer, only submit the employer’s separate report for wage payment months, i.e. for the months for which you also submit earnings payment reports for income earners.

Read more about the employer’s separate report

Household as employer

If you are in the employer register as a private individual, i.e. you are a regular employer, follow the general deadlines for reporting as presented on this page.

If you are not in the employer register as a private individual, i.e. you are a casual employer, follow the deadlines set for households:

• Submit electronic reports no later than on the 5th day of the calender month following the payment.
• Submit paper reports no later than on the 8th day of the calender month following the payment.

Read more about reporting by households and related deadlines

You can only submit data in paper format in special circumstances

The deadline for a paper report is 8 days instead of 5 days from the payment date.

You can only submit an earnings payment report or the employer’s separate report using a paper form in special circumstances. You cannot report any data about pensions or benefits using a paper form.

Read more about reporting using a paper form

Unprompted refund

You need the following data for the report: the refund date, the refunded benefit amount, the income earner who paid the amount, and the benefit which the refund concerns.

Report any unprompted refund within 5 days of obtaining this data and allocating the refund in your organisation’s payment system.

Recourse payments

If a benefit payer has acted as a substitute payer, submit data about a recourse payment received within a month of obtaining the data required.

You need the following data for the report: the recourse payment date, the payer, the paid amount, and the benefit which the payment concerns.