Detailed guidance

On this page, you can find detailed guidance on reporting to the Incomes Register in 2021.

• If you, for example, make corrections to reports submitted in previous years, follow the detailed guidance for the year in question:
  • Incomes Register's detailed guidance 2020
  • Incomes Register's detailed guidance 2019

The employee and employer's social insurance contributions mentioned in the examples in the instructions are calculated using the percentages for 2021.

Reporting earnings payment data to the Incomes Register

Wages: reporting data to the Incomes Register

Employer’s separate report

Correcting data in the Incomes Register

International situations

Households as employers

Fringe benefits and reimbursements of expenses

Mandatory and complementary data in the earnings payment report

Employment relationship data

Absence data

Monetary wages and items deducted from wages

Payments made by substitute payer

Rewarding employees, payments made to an entrepreneur and other special circumstances

Insurance-related data

Business restructuring

Reporting benefits payment data to the Incomes Register

Benefits: reporting data to the Incomes Register

Benefits: recovery and recourse

Benefits: recovery and recourse in international situations

Penalty fees in the Incomes Register

Penalty fees