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Reporting data to the Incomes Register: employment relationship data

Date of issue
12/23/2019
Record no.
VH/6320/00.01.00/2019
Validity
12/23/2019 - 12/31/2020

These instructions describe how to report employment relationship data to the Incomes Register. A description of how to report absences relating to employment is provided in the instructions Reporting data to the Incomes Register: absence data. General descriptions of reporting data to the Incomes Register are available online at Reporting data to the Incomes Register.

These instructions replace the earlier instructions entitled Reporting data to the Incomes Register: employment relationship data. The following additions and changes have been made to the instructions:

  • Clarified the instructions on reporting the reason for the termination of employment when the income earner retires.
  • Complemented the instructions on reporting working time when the income earner is temporarily laid off.
  • Clarified the instructions for reporting the occupational class when the income earner has several different work duties.

1 Employment relationship data in the Incomes Register

Many details relating to employment relationships are reported to the Incomes Register. Most of them are voluntary, complementary data. Some of the details are mandatory in certain employment relationships or certain situations. Employment relationship data are reported to the Incomes Register on an earnings payment report. Only one reason for the termination of employment and one grounds for registration according to a selected code set can be given on a single earnings payment report.

Employment relationship data should be reported to the Incomes Register as comprehensively as possible, so that all data users receiving information from the Incomes Register can use the information at the required level of detail. If the report submitter does not have all the voluntary data about the income earner’s employment relationship, it is recommended that they should report the details they have. If employment relationship data are not reported to the Incomes Register or they are incomplete, the data user may have to request the necessary details from the payer separately. After the deployment of the Incomes Register, the data user will be notified of matters relating to an employment relationship only if information on the income earner has been reported to the Incomes Register on or after 1 January 2019.

2 Employment relationship

The employment relationship is a legal relationship between the employer and the employee. According to terminology provided in Palkkahallinnon sanasto, employment relationships are divided into contractual employment relationships and public-service employment relationships. In the public sector pensions act (julkisten alojen eläkelaki 81/2016) (JuEL), the employment relationship is defined more broadly: Employment relationships covered by the act include not only contractual and public-service employment relationships, but also assignments, positions of trust and contracts concluded with carers and family day-care providers. In addition, atypical or short-term employment relationships for which a written employment contract is not necessarily made – for example when a nanny or a handyman is hired – should be reported to the Incomes Register.

Employed: “Yes/No”. If “Yes” is selected, the data user will be notified that the income earner has an employment relationship with the organisation for which the work was performed. “No” is selected if the income earner receives payments for the pay period based on a contract/agreement other than an employment contract. In other words, by selecting “No”, the payer reports that the income earner does not have an employment relationship with the payer’s organisation.

Pension insurance providers do not select “Yes/No”; instead, they utilise the times of employment provided on the earnings payment report. In the case of assignments, positions of trust and carers/family day-carer providers covered by the public sector pensions act, the payer therefore selects “No” even if the opposite is true from the point of view of the act. The data are reported for the needs of other data users than pension insurance providers.

Knowing whether a person has an employment relationship or not is relevant, for example, when the social insurance contributions and the income earner's eligibility for a benefit are determined. Employment relationship influences nearly all types of benefits.

The data item “Employed” is complementary data, i.e. reporting is voluntary for the payer.

3 Collective agreement applicable to employment relationship

A collective agreement is an agreement concluded by one or several employers or registered employer associations, with one or several registered employee associations on the terms and conditions that must be followed in employment relationships.

The collective agreement code set applicable to the Incomes Register is based on the register on collective agreements with universal or normal applicability, maintained by the Ministry of Social Affairs and Health. A collective agreement is universally applicable – i.e. national – when the employers that have signed the agreement employ at least half of the workforce in the sector.

The collective agreement applicable to the employment relationship is selected from the value list. If the applicable collective agreement is not included in the value list, code 194 "Other collective agreement" is entered in this field. If there is no national collective agreement in the industry, code 195 "No national collective agreement for the field" is entered.

The codes for collective agreements are presented in the document Codes (PDF).

The collective agreement applicable to the employment relationship is complementary data, i.e. reporting it to the Incomes Register is voluntary for the payer.

4 Income earner's place of business 

The income earner's place of business is the location where the income earner works and where the income earner's actual place of work is located. The payer reports the place of business where the income earner works. If the income earner works in more than one place of business, the payer reports the income earner's primary place of business.

The payer reports either a 9-digit identifier for place of business (establishment code) or an address for the place of business. The payer can obtain the establishment code from the Register of Enterprises and Establishments maintained by Statistics Finland from the address yritys.rekisteri@stat.fi. It is recommended that the payer should report the address of the income earner's place of business as well as the establishment code.

The following address details of the income earner's place of business should be reported

  • street address
  • postal code
  • city.

If the income earner’s place of business has foreign address, the following details should also be reported

  • 2-letter country code
  • name of country if the country code reported is 99 (unknown).

The country codes are listed on various websites, including https://www.stat.fi/meta/luokitukset/valtio/001-2012/index_en.html.

The income earner's place of business is complementary data, i.e. reporting it is voluntary for the payer.

5 Type of employment

The type of employment specifies whether the income earner's employment relationship is full-time or part-time.

Type of employment
Code Label
1 Full-time
2 Part-time
3 Not available

Select one of the following types of employment:

  • Full-time – The employee's working time is the maximum working hours of a full-time employee applicable in the industry. Usually the maximum working hours are agreed on in a collective agreement. If no collective agreement is applicable to the employment relationship, the maximum working hours of a full-time employee are the maximum hours stated in the Working Hours Act, i.e. 40 hours a week.
  • Part-time – The employee's working time is shorter than the maximum working hours agreed on either in a collective agreement applicable to the industry (maximum working hours of a full-time employee) or in the Working Hours Act (40 hours a week).
  • Not available – Information on whether the employment is full-time or part-time is not available.

Example 1. The employee is called in to work when necessary. Their working hours are 0–40 hours a week. The type of employment is “Not available”, because the employee does not have regular working hours on the basis of which the employment could be clearly defined as part-time or full-time.

The type of employment is complementary data, i.e. reporting is voluntary for the payer.

6 Duration of employment

The duration of employment specifies whether the income earner's employment relationship is valid until further notice or for a fixed term.

Duration of employment
Code Label
1 Until further notice
2 Fixed-term

Select one of the following durations of employment:

  • Until further notice – The end date of employment has not been agreed in the employment contract or the letter of appointment.
  • Fixed-term – The end date of employment has been agreed in the employment contract or the letter of appointment. Fixed-term is also selected if the employment relationship has been defined to last for the duration of a certain task.

The duration of employment is complementary data, i.e. reporting is voluntary for the payer.

7 Part-time %

Part-time work means that the employee's working time is shorter than the regular working hours of a corresponding full-time employee. The part-time percentage is the person's working time in proportion to the working hours of a full-time employee in the industry. A person may be working part-time for example because of their employment contract or a lay-off, part-time childcare leave or part-time pension.

Part-time % is reported on the basis of the working time agreed on in the employment contract or the letter of appointment. If the income earner has a part-time employment relationship, the part-time percentage is the employee's working time in proportion to the regular working hours of a full-time employee in the industry (e.g. 75% or 50%). If the income earner is temporarily laid off, report the percentage of part-time employment that occurred during the layoff.

When the income earner works full-time, the part-time percentage may be 100%. If the reported type of employment is “full-time”, the Incomes Register data user assumes that the part-time percentage is 100 even if this is not reported separately. If the reported type of employment is “part-time”, the part-time percentage must always be reported.

Part-time work can be performed either daily or less frequently, for example every other week. On the basis of the information reported to the Incomes Register, data users will not know how the part-time work has been arranged.

8 Regular agreed working hours per week

The income earner's regular weekly working hours may vary according to the collective agreement applicable to the employment or public-service employment relationship. For example, it is possible to agree on an average number of weekly working hours over a period of no more than 52 weeks.

Regular agreed working hours per week means the number of working hours that is agreed on in an employment contract or letter of appointment and that the income earner works every week. When the weekly working hours vary, nothing is reported in this field. If the income earner is temporarily laid off, report weekly working hours that were completed during the regular agreed weekly working time during the layoff period. The regular agreed working hours per week is complementary data, i.e. reporting is voluntary for the payer.

9 Form of payment

The form of payment describes the grounds for the income earner's payment. The payment may be based on monthly, hourly or contract pay. More than one form of payment may be used in a single employment relationship. The form of payment to be reported is the one agreed on in the employment contract or the letter of appointment.

The form of payment
Code Label
1 Monthly
2 Hourly
3 Contract pay

Select one or more of the following forms of payment:

  • Monthly – The wage payment is based on a monthly salary.
  • Hourly – The wage payment is based on the hours worked and an hourly rate.
  • Contract pay – Performance-based pay, paid based on a work performance agreed on in advance. Contract pay should also be selected if commissions or other performance-based payments are included in the pay.

More than one form of payment may be selected if the reported pay comprises various forms of payment.

For example, it may be agreed in a sales representative's employment contract that the pay will comprise a monthly salary and sales commissions. In such a case, the reported forms of payment are “monthly” and "contract pay”. The latter includes commissions.

The form of payment is complementary data, i.e. reporting is voluntary for the payer.

10 Time of employment

Time of employment – The time between the start date and end date of employment. The time of employment can be reported for employment or public-service employment relationships, and for other types of employment relationships as defined in the public sector pensions act (assignments, positions of trust and contracts concluded with carers/family day-care providers). The Incomes Register data users use this information, for example, to ascertain the income earner's eligibility for a benefit. If the time of employment has been reported to the Incomes Register, the information will not be requested separately from the payer.

If the income earner's employment relationship changes but the employment continues uninterrupted, the change in circumstance is reported on the earnings payment report for the next pay period. If, for example, an income earner's full-time employment changes to part-time employment, report the type of employment as part-time on the earnings payment reports as of the time of the change. Report the same, original start date of the period of validity as the start date of employment.

If the circumstance changes during the pay period, two reports must be submitted.

Reporting the time of employment is mandatory for employment relationships covered by the public sector pensions act and for employment relationships with the Bank of Finland. In all other cases, the time of employment is complementary data.

10.1 Start and end date of employment

The start date of employment is the start date of a continuous employment relationship. The start date will not change, for example, if fixed-term employment is extended. The employment cannot is not reported as continuous if the employer combines with another employer (e.g. in a merger) or if the pension provision changes. The employment is regarded as continuous if the employment relationship has not been interrupted at any point, not even for a day. If the employment continues without interruption, the same start date of employment is reported on all the income earner's earnings payment reports.

The first possible start date of an employment relationship covered by the public sector pensions act is the beginning of the month following the month during which the person reaches the minimum age limit set for the insurance obligation. The employment relationship ends no later than at the end of the month during which the person reaches the maximum age limit. The employment relationship is interrupted when pension coverage expires or changes.

Several times of employment may be reported for one pay period. Employment relationships starting in the future can be reported to the Incomes Register no earlier than 45 days before the start of employment.

The end date of employment is reported for fixed-term employments. The end date is reported as soon as it is known by the payer. If the end date of a fixed-term employment relationship is known at the start of employment, it is reported when the employment relationship data are reported for the first time. An employment relationship agreed to end after the completion of a certain task is also considered a fixed-term employment. In such a case, the end date of employment is reported as soon as it is known.

The end date of employment is also reported if the end date of an employment relationship valid until further notice is known or if the employment has ended.

The end date must be reported every time the reason for the termination of employment is reported.

10.1.1 Income earner called in to work when needed or having short-term employments

The employment relationship data of an income earner who is called in to work when needed and whose employment relationship is valid until further notice can be reported in either of the following ways:

  • All the income earner's periods of employment during a single pay period are reported on a single earnings payment report as separate times of employment.

Example 2: The income earner's pay period is 1 to 31 January. The most recent employment relationship's (31 January to 5 February) pay earned on 31 January is not included in the payments for this pay period. This means that although the times of employment of the other employment relationships in this pay period are reported, the employment of 31 January to 5 February is reported in the earnings payment report for the next pay period. With regard to wage supplements, the pay period when they are paid and reported can be selected freely. Additionally, the recommendation for all types of income is to report the time during which it was earned, i.e. the earnings period.

  • The income earner's employment relationship valid until further notice is reported as a continuous time of employment for as long as the employment continues. In such a case, the exact work periods are reported under “Work periods in Finland”.

Example 3. The income earner's time of employment is 1 November to 30 November, and the income earner was called to work as follows:

5 to 8 November, 10 to 12 November, 13 to 18 November and 28 to 30 November. The period of 1 November to 30 November is reported as a time of employment and the actual days worked are reported as work periods in Finland.

The above instructions also apply to the reporting of the income earner's repeated short-term employment relationships. The public sector pensions act here requires that the same grounds for registration should be applied to all the employment relationships. Repeated short-term employment relationships can also be reported on separate earnings payment reports.

10.1.2 Parallel employment relationships covered by the public sector pensions act

If the income earner has several parallel employment relationships whose grounds for registration are the same, they can be reported on the same earnings payment report. In such a case, the start date of the time of employment is the earliest start date of the parallel times of employment and the end date is the latest end date. In such cases, the person must have a valid employment relationship with the reported employer or sub-organisation for the whole reported period without even a day's interruption. Parallel employment relationships can also be reported on separate earnings payment reports.

If the person has different occupational titles in the parallel employment relationships, the main occupation is reported. If the income earner works evenly in different positions, the payer selects one of the occupations as the main occupation. If the income earner has several repeated employment relationships, the exact work periods are reported under “Work periods in Finland”. This data is not transmitted to pension insurance providers.

If the same grounds for registration do not apply to all the parallel employment relationships covered by the public sector pensions act, the information must be reported on separate earnings payment reports.

10.2 Reason code for the termination of employment

The reason for the termination of employment is reported based on a selected code set.

The reason for the termination of employment code sets
Code Label
1 Keva codes
2 Bank of Finland codes
3 Incomes register codes

Keva codes  – Pension provision specific code set maintained by Keva. The different pension provision specific code sets are available on Keva's website at www.keva.fi.

Bank of Finland codes  – A code set maintained by the Bank of Finland.

Incomes Register codes – A code set maintained by the Incomes Register. This code set is available to all payers. The code set maintained by the Incomes Register includes the following values:

The code set maintained by the Incomes Register
Code Label
1 Employee's resignation
2 Other
3 Termination grounds related to employee's person
4 Financial and production-related grounds
5 Joint agreement
6 Retirement
7 Termination of a fixed-term employment

When the Incomes Register codes are used, the reason for the termination of employment is selected from among the following:

  • Employee’s resignation – The employee chooses to resign. This reason is also used when the employee terminates their employment relationship. The reason for resignation or termination of an employment relationship can be anything, for example a health-related reason or some other personal reason. This reason can also be used when an employee resigns or terminates an employment relationship during probation.
  • Other – No other suitable code is found in the code set. Other reason may be, for example, the employee's death.
  • Termination grounds related to employee's person – The employee has caused the termination of the employment relationship with their own actions. Such actions include neglecting one’s work duties or working under the influence of alcohol or drugs. This reason can be used when the employer terminates the employment relationship or discharges the employee due to reasons related to the employee. This reason can also be used when the employer terminates the employment relationship or discharges the employee during probation.
  • Financial and production-related grounds – The employment relationship is terminated for financial and production-related reasons.
  • Joint agreement – The employer and employee jointly agree on the termination of the employment relationship and the related terms and conditions.
  • Retirement – The employment relationship ends when the employee retires on old-age pension. In such a case, the earnings period for each type of income should preferably also be reported. In this section, you can also report persons other than only those retiring on an old age pension, such as persons retiring on disability pension or early pension. The reporting of retirements in the case of an employment insured under the public sector pensions act (julkisten alojen eläkelaki 81/2016 (JuEL)) or an employment with the Bank of Finland will be discussed in more detail later.
  • Termination of fixed-term employment – The end date has been agreed for the employment relationship in the employment contract or the letter of appointment. This reason is also used when the employment relationship has been defined to last only for the duration of a certain task, such as the completion of construction work.

If the employment relationship is terminated on the grounds of retirement on old-age pension, the reason for termination is mandatory data for all payers.

Employers covered by the public sector pensions act and the Bank of Finland must use their own pension provision specific reason codes for the termination of employment on earnings payment reports, as those are needed by pension insurance providers. The reason for the termination of employment is mandatory data if the end date of employment has been provided and the employment relationship is with the Bank of Finland or is covered by the public sector pensions act.

The values according to the code set maintained by the Incomes Register are not transmitted to the Bank of Finland or to pension insurance providers under the public sector pensions act. However, it is recommended that these employers should also report the values according to the code set maintained by the Incomes Register so that other data users can utilise them.

The reason for the termination of employment is necessary information for example when the income earner's eligibility for a benefit is determined.

11 Example of reporting employment relationship data

During the pay period of 1 to 30 November 20xx, the income earner is first employed part-time and then for a fixed term. The part-time percentage is 64.94%, with the working time of a full-time employee in the industry being 38.5 hours. The part-time employee's regular working hours per week are thus 25. The form of payment is monthly. The employment started on 15 February 20xx and the fixed-term employment ends on 31 December 20xx. The payday is the 20th of each month.

The type of employment changes on 16 November 20xx. The employment turns into full-time employment and will be valid until further notice. The form of payment – monthly – does not change.

The payer reports the employment relationship data to the Incomes Register as follows:

Report 1:

Example of reporting employment relationship data, table 1/2.
Pay period

Date of payment: 20 November 20xx

Start date: 1 November 20xx

End date: 15 November 20xx

Employment relationship data

Employed: Yes

Collective agreement applicable to employment relationship:

Collective agreement NN

Income earner's place of business:

Street address: Työkatu 3

Postal code: FI-00100

City: Helsinki

Type of employment: Part-time

Duration of employment: Fixed-term

Part-time %: 64.94

Regular agreed working hours per week: 25

Form of payment: Monthly

Time of employment:

Start date of employment: 15 February 20xx

End date of employment: 31 December 20xx

Reason codes for the termination of employment*: Incomes Register codes

Reason code for the termination of employment: Termination of fixed-term employment

* Employers covered by the public sector pensions act and the Bank of Finland must use their own pension provision specific reason codes for the termination of employment on earnings payment reports. 

When employment relationship data changes, the payer submits the details to the Incomes Register on another report:

Report 2:

Example of reporting employment relationship data, table 2/2.
Pay period

Date of payment: 20 November 20xx

Start date: 16 November 20xx

End date: 30 November 20xx

Employment relationship data

Employed: Yes

Collective agreement applicable to employment relationship: Collective agreement NN

Income earner's place of business:

Street address: Ammattikatu 1

Postal code: FI-00100

City: Helsinki

Type of employment: Full-time

Duration of employment: Until further notice

Part-time %: 100 (data is not necessary because employment is full-time)

Regular agreed working hours per week: 38.5

Form of payment: Monthly

Time of employment:

Start date: 15 February 20xx

As a rule, the above reporting method is recommended in which two different reports are submitted (e.g. for part-time and full-time employment) and wages are reported for different pay periods. If this is not possible, two reports can be submitted: all the wages and employment relationship data as of the beginning of the pay period are reported on the first report while only the employment relationship data valid as of the beginning of the change are reported on the second report (several reports can be submitted, for example, if the income earner is called in to work when needed or has several short-term employment relationships). If this reporting method cannot be used either, the data valid on the date of payment or around the last day of the pay period can be submitted. In such a case, the earnings payment report for the November pay period (1 to 30 November 20xx) would have similar content as report 2 above.

12 Occupational class or title

The type of occupational class or title is reported according to the selected classification or titles. Several occupational classes and titles can be reported for the income earner on a single earnings payment report. However, only one value per code set can be reported.

The type of occupational class or title
Code Label
1 Statistics Finland's classification of occupations TK10
2 Keva's titles
3 Bank of Finland's titles
4 Trafi's titles

If the income earner is covered by occupational accident insurance, the occupational class based on the classification of occupations of Statistics Finland (TK10) is mandatory data for all earnings payment reports. Keva's, the Bank of Finland's and Trafi's titles are used for the needs of pension insurance. The data item “Occupational class or title” is also mandatory in the following cases:

  • If the employment relationship is covered by the public sector pensions act, the payer must always report the occupational title according to Keva’s pension provision specific titles.
  • If the employment relationship is with the Bank of Finland, the payer must always report the occupational title according to the Bank of Finland’s titles.
  • If the employment relationship is covered by the seafarers’ pensions act (merimieseläkelaki 1290/2006) (MEL), the payer must always report the occupational title according to Trafi's titles.

The Incomes Register uses its own code set of Statistics Finland's classification of occupations that differs from the Statistics Finland's official Classification of Occupations 2010 codes. In the Incomes Register's code set of Statistics Finland's classification of occupations, all the occupational classes are reported on the most specific level, as five-digit codes. 

However, although the code set is available on Statistics Finland's pages, all possible enquiries as to which occupational class the payer should use must be made to your own accident insurance company.

Although the Bank of Finland and the customers of Keva and the Seafarers' Pension Fund must use their own code sets for the needs of pension insurance providers, these payers, with the exception of the government employer, must always also provide the occupational class according to Statistics Finland's classification, if the income earner is covered by occupational accident insurance.

If the income earner has two or more jobs of different occupational classes, the occupational class of the main job is reported. The main job is the one that takes most of the working hours. If the income earner works the same amount of time in different duties, report the occupational class that has the highest risk of accident. In such a case, you can get help in selecting the occupational class from the risk classification of occupational classes maintained by the Workers' Compensation Center (in Finnish).

In addition, the occupational title of the income earner can be reported in free form. This data is always complementary data, i.e. reporting is voluntary for the payer. Some Incomes Register data users utilise the free-form occupational title for their own occupational class data or as complementary data alongside the occupational class data submitted by the payer.

13 Grounds for registration

The data item “Grounds for employment registration” can be used to distinguish for example between certain employment types or occupational groups. This information is intended for the use of Keva's customers and the Bank of Finland. If the information concerns an employment relationship covered by the public sector pensions act or an employment with the Bank of Finland, the grounds for registration is mandatory data.

With regard to employment relationships covered by the public Sector Pensions Act, a single earnings payment report can be used to report the income earner's income earned in several employment relationships (i.e. for different times of employment) and other information only if the grounds for registration is the same for all the employment relationships. Otherwise, separate earnings payment reports must be submitted.

The grounds for registration is reported according to a selected code set.

The grounds for registration
Code Label
1 Keva's grounds for registration
2 Bank of Finland's grounds for registration

Keva's codes are available on Keva's website at www.keva.fi. Before the Incomes Register, the “Type of registration grounds” code set was referred to as the “Type of employment” code set. The grounds for employment registration affect pension calculation.

14 Correction of employment relationship data

The employment relationship data reported to the Incomes Register are corrected by the use of a replacement report in accordance with the Incomes Register's general principles. This means that, in addition to the corrected information, all the information reported correctly in the original report must be submitted again on the replacement report. A more detailed description of how to correct data is provided in the instruction Correcting data in the Incomes Register.

If an error is detected in the employment relationship data reported to the Incomes Register, the payer must correct the information without delay. When information is corrected retroactively, the payer must correct the information on every report where it is found. If employment relationship data have been reported to the Incomes Register but the income earner does not take up the job, the report submitter must cancel the data as soon as possible when they learn of the change. A description of how to cancel data is provided in the instruction Correcting data in the Incomes Register, chapter 5.

Such changes to employment relationship data that concern the time after the reported pay period must be reported to the Incomes Register as soon as they become known. These changes include, for example, the extension of fixed-term employment. No changes need to be made to previous reports. 

Example 4. The start date of employment reported to the Incomes Register is 18 November 20xx, but the correct start date is 8 November 20xx. The employment is full-time (38.5 hours a week) and valid until further notice. The error is detected on 20 December 20xx. The payer must correct the start date of employment on all the previously submitted incorrect reports.

Original report:

Example 4, table 1/2
Pay period

Date of payment: 20 November 20xx

Start date: 1 November 20xx

End date: 30 November 20xx
Employment relationship data

Employed: Yes

Collective agreement applicable to employment relationship: Collective agreement NN

Income earner's place of business:

Street address: Työkatu 3

Postal code: FI-00100

City: Helsinki

Type of employment: Full-time

Duration of employment: Until further notice

Part-time %: 100 (data is not necessary because employment is full-time)

Regular agreed working hours per week: 38.5

Form of payment: Monthly

Time of employment:

Start date of employment: 18 November 20xx

End date of employment: -

Reason codes for the termination of employment: -

Reason code for the termination of employment: -

Replacement report:

Example 4, table 2/2
Pay period

Date of payment: 20 November 20xx

Start date: 1 November 20xx

End date: 30 November 20xx
Employment relationship data

Employed: Yes

Collective agreement applicable to employment relationship: Collective agreement NN

Income earner's place of business:

Street address: Työkatu 3

Postal code of place of business: 00100

City where the place of business is located: Helsinki

Type of employment: Full-time

Duration of employment: Until further notice

Part-time %: 100 (data is not necessary because employment is full-time)

Regular agreed working hours per week: 38.5

Form of payment: Monthly

Time of employment:

Start date of employment: 8 November 20xx

End date of employment: -

Reason codes for the termination of employment: -

      Reason code for the termination of employment: -

When the end date of employment changes, the payer must report the new end date as soon as it is known.

Example 5. The duration of the income earner's fixed-term full-time employment relationship was agreed to be 1 November 20xx to 31 December 20xx. A decision was made on extending the fixed-term employment relationship until 31 March 20xy. The extension became known on 15 December 20xx. The payer must report the new end date of the employment immediately when it is known. When the employment details for November were reported on 3 December 20xx (see the original report below), the extension was not yet known. The extension of the employment relationship can be reported in January when the employment details for December are submitted, giving 31 March 20xy as the new end date of employment (new report/new pay period). The end date of employment can be in the future. No replacement report is needed.

First report:

Example 5, table 1/2
Pay period

Date of payment: 20 November 20xx

Start date: 1 November 20xx

End date: 30 November 20xx

Employment relationship data

Employed: Yes

Collective agreement applicable to employment relationship: Collective agreement NN

Income earner's place of business:

Street address: Työkatu 3

Postal code: FI-00100

City: Helsinki

Type of employment: Full-time

Duration of employment: Fixed-term

Part-time %: 100 (data is not necessary because employment is full-time)

Regular agreed working hours per week: 38.5

Form of payment: Monthly

Time of employment:

Start date of employment: 1 November 20xx

End date of employment: 31 December 20xx

Reason codes for the termination of employment: Incomes Register codes

Reason code for the termination of employment: Termination of a fixed-term employment

New report (new pay period):

Example 5, table 2/2
Pay period

Date of payment: 20 December 20xx

Start date: 1 December 20xx

End date: 31 December 20xx

Employment relationship data

Employed: Yes

Collective agreement applicable to employment relationship: Collective agreement NN

Income earner's place of business:

Street address: Työkatu 3

Postal code: FI-00100

City: Helsinki

Type of employment: Full-time

Duration of employment: Fixed-term

Part-time %: 100 (data is not necessary because employment is full-time)

Regular agreed working hours per week: 38.5

Form of payment: Monthly

Time of employment:

Start date of employment: 1 November 20xx

End date of employment: 31 March 20xy

Reason codes for the termination of employment: Incomes Register codes

Reason code for the termination of employment: Termination of a fixed-term employment

Page last updated 1/8/2020