Reporting data to the Incomes Register: absence data

These instructions are intended for payers. The instructions describe:

• reporting of paid and unpaid absences to the Incomes Register
• the reporting of Kela reimbursement application data to the Incomes Register
• the correction of absence data.

These instructions replace the earlier instructions entitled Reporting data to the Incomes Register: absence data. The instructions have been updated:

• The instructions have been revised due to the family leave reform of the Social Insurance Institution of Finland (Kela). The family leave reform will enter into force on 1 August 2022.
• A new example, 15 a, of claiming the parental allowance for individual days of parental leave was added.

In addition, technical specifications have been added to the instructions. Otherwise, the contents of these instructions match the previous instructions.

1 Absences

Reporting absence data to the Incomes Register is voluntary. When absence data is reported comprehensively on an earnings payment report, data users and income earners do not need to ask for separate certificates from the payer concerning the absences reported to the Incomes Register. Data users are able to utilise absence data if it is reported on a regular basis.

Payments must be reported to the Incomes Register either as a lump sum (reporting method 1) or in more detail than required by the mandatory reporting method, using separate complementary income types intended for this purpose (reporting method 2). The reporting of absence data is not connected with the method of reporting monetary wages. In other words, the payer can report voluntary complementary absence data, even if they report monetary wages using reporting method 1. Correspondingly, the payer can leave the absence data unreported, even if they report monetary wages in more detail using reporting method 2.

Absence data are reported only on income earners who have an employment relationship. Absences are not reported to the Incomes Register if the income earner has an employment or assignment  relationship.

If the reported data are unclear, the Incomes Register's data users request further information primarily by contacting the contact person responsible for the content of the record by phone or by secure email. For this reason, the email address of the contact person responsible for content should be provided in the record. The address can be, for example, the address of a group email account which is read daily and from which any questions are forwarded to staff responsible for the report in question.

The absence data of an income earner must be reported on the next pay period's report at the latest. For example, absence data for pay period 01/20xx must be reported no later than on the report for pay period 02/20xx. In this way, data users such as benefit processors gain access to the absence data in a timely manner.

Only full days of absence are reported. It is not possible to distinguish between full-time and part-time absences in the Incomes Register's data content. Part-time absences are reported only if a sick leave that lasts at least one full day has begun in the middle of a workday. Where necessary, data users obtain information on part-time absences from sources other than the Incomes Register.

Full-day absences related to the performance of part-time work are not reported. For example, working full-time every other week can be agreed upon if part-time employment is based on 50% weekly working time. In such a case, no absences are reported for the weeks during which the income earner does not work. If the income earner is on part-time pension, for example, absences are not reported for the weeks considered pension weeks, i.e., the weeks during which the income earner does not work. However, if a period of absence due to a reason other than pension extends to a week during which the income earner does not work because of a part-time pension, the absence is reported in the normal manner. For example, a sick leave can begin in the middle of the week during which the income earner works and extend to a pension week. 

If the income earner is absent from work due to rehabilitation, for example, only full days of absence are reported in the absence data.

1.1 Time period for reporting absences

The time period for reporting absences is the period for which the income earner’s potential absences are known by the person submitting the report at the time of reporting. The payer can report the date up to which periods of absence have previously been reported as the start date (by entering the date following the time period reported previously). The payer can also report the date which is included in the previously reported reporting period (see Examples 14 a, 14 b and 15) as the start date. The date up to which absences are known by the report submitter or have been entered in the employer’s system is reported as the end date. The time period for reporting absences is reported also when the income earner has not been absent from work during the reporting period. This allows the data users to know that there were no absences during that time period.

An absence agreed for a future time period, such as a paternity leave or absence due to rehabilitation, is reported when all the absences preceding that time period are known. 

The start date of the time period for reporting absences must be the same or earlier than the start date of the earliest period of absence reported on the report. The end date of the time period for reporting absences must be the same or later than the end of the last period of absence. For example, when a maternity leave that lasts several months is reported, the end date of the time period for reporting absences must be the same or later than the last day of the maternity leave.

The time period for reporting absences must be reported on every earnings payment report. If there are no changes in the data, the same data are reported again.

Data users may ask the person responsible for content for clarification if any conflicts are found in the data, or if the time period for reporting absences does not continue uninterrupted from one report to the next.

The time period for reporting absences can vary in length. The time periods given on different reports may overlap, for example if the income earner is known to be absent for a certain period in the future and new reports are submitted for the same time period (see examples 16 and 17 on how to report maternity and parental leave). The time period for reporting absences may also overlap with a previously reported period, if the previously reported period of absence continues without interruption. The time period may start prior to 1 January 2019, if the continuous period of absence started before that date.

The payer may also start reporting absences to the Incomes Register in the middle of the calendar year. If time periods for reporting absences have been reported and errors are detected later, the payer must correct the incorrect information. All information that has changed must be corrected whether absences were reported for the original time period or not. If data users require absences from a period for which the payer has not reported a time period for reporting absences, the users must obtain such information through another channel. If the payer has reported a time period for reporting absences, the data users will trust the information available in the Incomes Register.

The time period for reporting absences is needed in the processing of benefits. The time period tells  data users for what period absence data has been reported and whether there were any absences during that period.

If it later turns out that the time period for reporting absences was incorrect, the payer must submit a replacement report to the Incomes Register. A more detailed description of how to correct information is provided in the instruction Correcting information in the Incomes Register. Correcting the time period for reporting absences is also described in chapter 6.1. of these instructions.

2 Period of absence

The Incomes Register does not check whether the period of absence has already been reported partially or fully, or whether the same period is also included in another period of paid or unpaid absence. The data users’ systems, however, may compare a reported period of absence with a previously reported period and ask the payer to provide further information, if there are conflicts in the data. In addition, the benefit processor or the income earner may contact the payer if the reported periods of absence are inaccurate.  

Any data reported incorrectly must be corrected by submitting a replacement report.

Each continuous period of absence must be reported separately. A continuous period of absence may include a weekly time off, but periods of paid and unpaid absence must be reported as different periods.

The periods of absence are utilised in decisions on nearly all benefits. A description of what benefits are affected by a reported period of absence and any special instructions for reporting absences are provided under “Reason for absence”.

Effect of weekly time off on reporting of period of absence

A period of absence is reported to the Incomes Register in the way agreed between the income earner and their supervisor, either as a continuous period that also includes the weekly time off, or as two separate periods before and after the weekly time off. The reporting method may affect the processing of the benefit if the income earner's benefit application also covers the weekly time off, such as a Saturday, and the benefit processor is not aware of the weekly time off.

2.1 Start date

The start date of each continuous period of absence is reported as the start date. If the reason for absence changes during a continuous period of absence, the absence must be reported as a separate time period.

The period of absence may be reported to start earlier or end later than the pay period. If a period of absence reported previously continues uninterrupted, the date reported as the start date is the start date of the continuous period of absence or the calendar day following the end date of the period of absence reported previously.

2.2 End date

The end date of each continuous period of absence is reported as the end date. If the period of absence continues until further notice, the date reported as the end date is the end date of employment or, for example, the last day of the calendar year or another day starting from which a new, specified report on the absence is submitted.

2.3 Number of days of absence

The number of workdays included in the period of absence is reported as the number of days of absence. The number of days of absence is voluntary, complementary data. Reporting the time periods of absence (start and end dates) will suffice for most data users utilising absence data.

3 Unpaid absences

The payer selects the reason for unpaid absence from the value list.

The value list of unpaid absences

Code	Description
1	Illness
2	Part-time sick leave
3	Parental leave
4	Special pregnancy leave
5	Rehabilitation
6	Child's illness or a compelling family reason
7	Part-time child care leave
8	Training, education
9	Job alternation leave
10	Study leave
11	Industrial action or lock-out
12	Interruption in work provision
13	Leave of absence
14	Military refresher training
15	Military or non-military service
16	Lay-off
17	Child care leave
99	Other

If an absence is of a sensitive nature, the reason is not reported to the Incomes Register.

3.1 Unpaid sick leave

This reason is selected if the income earner is absent from work due to illness or an accident and no pay is paid for the period of absence. Absence due to an occupational accident can be reported only as paid absence. If no pay is paid for a period of absence caused by an occupational accident (for example, the employer is not obliged to pay sick pay due to an occupational accident because the obligation to pay wages under the collective agreement has ended), the absence is reported as a sick leave.

The employee either presents a medical certificate to the employer for the period of absence or is absent from work by their own account. This has no effect on reporting the absence.

The absence must last for at least one full workday, otherwise it is not reported to the Incomes Register.

The payer reports the workday on which the income earner's continuous period of sick leave started as the start date of absence. The date on which the income earner left the workplace due to illness may be reported as the start date; in other words, the income earner was at work for part of the day before falling ill. If pay for regular working hours is paid for the unfinished workday, the unfinished workday is reported as paid absence. A condition is that the reported absence should continue at least for the following calendar day, paid or unpaid. Individual sick leaves that last less than a full workday are not reported to the Incomes Register. If the income earner does not fall ill until the workday has ended, the payer does not report that workday as a day of absence.

In industries in which employees are paid an hourly rate, the first day of absence may be an unpaid waiting day; this depends on the duration of the sick leave. In such cases, the absence is reported only after it has been determined whether the waiting day is paid or unpaid.

3.2 Unpaid parental leave

This reason is selected if the income earner is fully absent from work due to pregnancy or parental leave for at least one full workday and no pay is paid to the income earner for the period of absence. The reason is also selected when reporting an unpaid maternity, paternity or parental leave that started prior to 1 August 2022.  

If a complementary wage/salary is paid for the duration of the pregnancy or parental leave under the collective agreement applicable in the industry (income type 204, “Complementary wage/salary paid during benefit period”), the absence is first reported as an unpaid leave to avoid delays in the reporting of absences.

The payer reports the amount of the complementary wage/salary on an earnings payment report using reporting method 1 or 2 after the income earner has delivered the benefit decision to the payer. While doing this, if necessary, the payer also corrects the time period for unpaid absences insofar as any complementary daily allowance is paid for the time that the income earner is absent from work.

The payer reports the full workday on which the income earner’s continuous period of unpaid leave started as the start date of absence.

3.3 Unpaid special pregnancy leave

This reason is selected if the pregnant income earner is fully absent from work due to a risk relating to work tasks or working conditions for at least one full workday and no pay is paid to the income earner for the period of absence. The reason is also selected when reporting an unpaid special pregnancy leave that started prior to 1 August 2022. In such cases, the employer must always submit a separate report to Kela, providing information on the income earner's work tasks and working conditions. This report is made in Kela’s e-services or on form SV96.

The special pregnancy allowance for the period of unpaid special pregnancy leave is paid to the income earner.

The payer reports the full workday on which the income earner’s continuous period of unpaid leave started as the start date of the period of absence.

3.4 Unpaid absence due to rehabilitation

This reason is selected if the income earner is fully prevented from working due to participation in professional or medical rehabilitation and no pay is paid to the income earner for the period of absence. Part-time unpaid absences due to rehabilitation are not reported to the Incomes Register.

The payer reports the full workday on which the income earner’s continuous period of unpaid leave started as the start date of the period of absence.

Rehabilitation can take place in several periods known in advance. However, no rehabilitation period is reported until after all the other absences up to the start of that particular rehabilitation period are known.

3.5 Unpaid absence due to a child’s illness or a compelling family reason

This reason is selected if the income earner is fully prevented from working and no pay is paid for the period of absence. The income earner is prevented from working due to one of the following reasons:

• The income earner’s child who is under 10 years of age, or another child under 10 who lives permanently in the same household as the income earner, has suddenly fallen ill.
• A family member or some other person close to the income earner requires special care, and the income earner has to be absent from work.
• The income earner's immediate presence is necessary due to an unanticipated and compelling reason relating to an illness or accident within the family.

The payer reports the workday on which the income earner’s continuous period of unpaid absence started as the start date of the period of absence. A full day of absence means that the income earner is absent from work for at least 6 hours.

3.6 Unpaid absence due to training/education

This reason is selected if the reason for the income earner's unpaid full-day absence is participation in training by the employer's order, training required under co-operation agreements of labour market organisations, trade union training, or information-focused training that is part of apprenticeship training, and if no pay is paid to the income earner for the period of absence. 

3.7 Unpaid absence due to job alternation leave

This reason is selected if the income earner and the employer conclude a fixed-term agreement on the income earner’s job alternation leave.

3.8 Unpaid absence due to study leave

This reason is selected if the employer has released the income earner from their work duties to allow them to focus on studies meeting the requirements of the Study Leave Act and no pay is paid to the income earner for the period of absence.

This reason is also selected if the income earner has been granted discretionary study leave.

3.9 Unpaid absence due to industrial action or lock-out

This reason is selected in the following situations:

• The income earner interrupts their employment-related duties full-time due to industrial action and no pay is paid to the income earner for the period of absence.
• The employer prevents the income earner from handling their employment-related duties full-time due to industrial action and no pay is paid to the income earner for the period of absence. 

3.10 Unpaid absence due to interruption in work provision

This reason is selected if the income earner cannot work full-time for reasons unrelated to them and no pay is paid to the income earner for the period of absence.

3.11 Unpaid leave of absence

This reason is selected if the income earner is on unpaid leave of absence and the reason for the leave of absence is not known or not included in the selection list; for example, the income earner may be employed by another employer during the leave of absence.

3.12 Unpaid absence due to military refresher training

This reason is selected if the income earner is absent from work due to participation in military refresher training and the employer does not pay any wages or salary for the period of training.

3.13 Unpaid absence due to military or non-military service

This reason is selected if the income earner is absent from work due to military or non-military service.

3.14 Unpaid lay-off

This reason is selected if the income earner is laid off full-time.

3.15 Unpaid child care leave

This reason is selected if the income earner is on child care leave full-time. A part-time child care leave is not reported to the Incomes Register if the income earner is absent from work only part of the day. Unpaid full-day absences during the part-time child care leave are reported using the reason code for child care leave. If necessary, data users will separately request further information on the duration of the part-time child care leave, on the way it is arranged, and on wage/salary allocation.

3.16 Unpaid absence due to other reason

This reason is selected if the reason for the income earner’s absence is not included in the selection list.

4 Paid absences

The payer selects the reason for paid absence from the value list.

The value list of paid absences

Code	Description
1	Illness
2	Part-time sick leave
3	Parental leave
4	Special pregnancy leave
5	Rehabilitation
6	Child's illness or a compelling family reason
7	Part-time child care leave
8	Training, education
13	Leave of absence
14	Military refresher training
18	Mid-week holiday
19	Accrued holiday
20	Occupational accident
21	Annual leave
22	Part-time absence due to rehabilitation
99	Other

The pay for the period of absence must always be reported. Submitting a Kela's compensation application is possible only if the reason code for absence is 1, 3, 4, or 5. The sum reported as the amount of wages includes monetary wages plus fringe benefits.

Even if the reason code for a paid absence on the report is 1, 3, 4 or 5, a benefit application is not automatically generated based on it. Kela will process the report as an application only if, in addition to reporting the wages for the period of absence and the correct reason code, the Type of payment data is submitted on the report (see Section 5.1).

If an absence is of a sensitive nature, the reason is not reported to the Incomes Register.

4.1 Reporting of date for “Absence continues, until when”

If a paid period of absence is reported for the income earner, the payer can also report an “Absence continues, until when” date set in the future on the same report. Specifying this date means that the payer knows that the absence will continue past the time period currently reported, and that wages will be paid for a continuous absence until the reported date. However, the wages for the period of absence cannot yet be fully reported when the report is submitted. The date for “Absence continues, until when” cannot be included in the reported period of paid absence. If the reported time period covers the entire period of absence, the “Absence continues, until when” date is not specified. 

Kela uses the date when the employer is entitled to a daily allowance paid by Kela based on an employment contract, collective agreement or other agreement and the payer cannot report the pay for the whole period of absence on the same report. If the date has been reported, Kela will not pay the income earner’s sickness allowance (reason code 1), pregnancy or parental allowance (reason code 3), special pregnancy allowance (reason code 4) or rehabilitation allowance (reason code 5) to anyone until the payer who has reported the date has reported the pay for the period of absence up to the date reported. The daily allowance is always paid afterwards.

4.2 Paid sick leave (Kela: employer’s daily sickness allowance application)

This reason is selected if the income earner is fully absent from work for at least one full workday due to inability to work caused by an illness or a non-occupational accident, and receives wages for the period of absence. This reason is also selected if the income earner was party to a traffic accident or victim of an assault or offence or had a non-occupational accident, and receives pay for the period of absence. Occupational accident is selected as the reason if the absence is caused by an occupational accident.

The income earner either presents a doctor's or nurse's certificate for the period of absence to the employer or is absent from work by their own account. This has no effect on how the absence is reported.

The absence must last for at least one full workday, otherwise it is not reported to the Incomes Register. 

The Type of payment data submitted for a Kela reimbursement application is reported only if a sickness allowance is applied for the employer for the period of absence. There are certain conditions for applying for sickness allowance, and applying for it for all paid absences is not justified (for more detail, see Section 5). If sickness allowance is applied for periods of absence with regard to which the length is below the deductible limit, for example, such applications cause extraneous work for the various parties.

The payer reports the workday on which the income earner's continuous period of sick leave started as the start date of absence. The date on which the income earner left the workplace due to illness may be reported as the start date; in other words, the income earner was at work for part of the day before falling ill. If pay for regular working hours is paid for the unfinished workday, the unfinished workday is reported as paid absence. A condition is that the reported absence continues at least for the following calendar day, paid or unpaid. Individual sick leaves that last less than a full workday are not reported to the Incomes Register. If the income earner does not fall ill until the workday has ended, the payer does not report that workday as a day of absence. 

Kela does not use the part-time sick leave data, and the earnings payment report cannot be used to apply for a partial sickness allowance.

If reduced sick pay is paid for the sick leave in accordance with a collective agreement or collective agreement for public servants, the pay must be reported to the Incomes Register. The payer reports the pay under the income type “Partial pay during sick leave” (reporting method 2) or “Total wages” (reporting method 1).

If the payer uses the earnings payment report to report Kela application details (type of payment data: Kela, daily allowance application), the partial sick pay for the period of absence must be reported as a separate period (the period used in the example is 26 April to 30 April) to enable allocating the daily allowance amount correctly between the employer and income earner. If the payer reports a partial sick pay using reporting method 2, Kela will not use the data as part of the application data when processing the employer's application.

4.3 Paid parental leave (Kela: the employer’s pregnancy or parental allowance application and the employer’s family leave compensation application)

This reason is selected if the income earner is fully absent from work due to pregnancy or parental leave for at least one full workday and pay is paid to the income earner for the period of absence. The reason is also selected when reporting an unpaid maternity, paternity or parental leave that started prior to 1 August 2022.

If a complementary wage/salary is paid for the duration of the pregnancy leave under the collective agreement applicable in the industry (income type 204, “Complementary wage/salary paid during benefit period”), the absence is first reported as an unpaid leave to avoid delays in the reporting of absences.

The payer reports the amount of the complementary wage/salary on an earnings payment report using reporting method 1 or 2 after the income earner has delivered the benefit decision to the payer. If necessary, the payer also corrects the time period for unpaid absence insofar as any complementary daily allowance is paid.

4.4 Paid special pregnancy leave (Kela: employer's special pregnancy leave application)

This reason is selected if, due to a risk relating to work tasks or working conditions, the income earner is prevented from working for at least one full workday and receives pay for the period of absence. The reason is also selected when reporting an unpaid special pregnancy leave that started prior to 1 August 2022. In such cases, the employer must always submit a separate report to Kela to provide information on the income earner’s work tasks and working conditions. This report is made in Kela’s e-services or on form SV96. If a future maternity leave is known when the report is submitted, it is reported as a separate absence.

Pay for the period of absence is mandatory information if the report is used to apply for a special pregnancy allowance for the employer.

4.5 Paid absence due to rehabilitation (Kela: employer’s rehabilitation allowance application)

This reason is selected if the income earner is fully prevented from working due to participation in professional or medical rehabilitation and receives pay for the period of absence. Only full-day absences are reported in this field.

Pay for a period of absence is mandatory information if the report is used to apply for a rehabilitation allowance for the employer.

Kela processes the report data as part of the employer’s rehabilitation allowance application. A certificate of attendance must be enclosed, so the income earner must deliver it to Kela.

4.6 Paid absence due to a child’s illness or a compelling family reason

This reason is selected if the income earner is fully prevented from working and receives pay for the period of absence. The income earner is prevented from working due to one of the following reasons:

• The income earner’s child who is under 10 years of age, or another child under 10 who lives permanently in the same household as the income earner, has suddenly fallen ill.
• A family member or some other person close to the income earner requires special care, and the income earner must be absent from work.
• The income earner's immediate presence is necessary due to an unanticipated and compelling reason caused by an illness or accident within the family.

4.7 Paid absence due to training/education

This reason is selected if the reason for the income earner's full-time absence is participation in training by the employer's order, training required under co-operation agreements of labour market organisations, trade union training or information-focused training that is part of apprenticeship training, and the income earner receives pay for the period of absence.

4.8 Paid leave of absence

This reason is selected if the income earner is on paid leave of absence and the reason for the leave of absence is unknown.

4.9 Paid absence due to military refresher training

This reason is selected if the income earner is absent from work due to participation in military refresher training and receives pay for the period of absence, for example, an amount equal to the difference between the reservist's pay and the income earner's normal pay.

4.10 Paid absence due to a mid-week holiday

This reason is selected if the time period for reporting absences includes a mid-week holiday for which pay for a period of absence is paid. For example, Good Friday and Easter Monday are reported as mid-week holidays if they are paid days off.

4.11 Paid accrued days-off

This reason is selected if paid accrued days off (“pekkasvapaa”) are included in the time period for reporting absences. Accrued days off are paid absences if compensation for accrued days off is paid to the income earner.

4.12 Paid absence due to occupational accident

This reason is selected if it is known, at the time of the report, that the income earner’s absence is due to an occupational accident or disease and wages are paid for the period of absence. The same time period is not reported as a sick leave.

4.13 Paid annual leave

This reason is selected if the time period for reporting absences includes days of annual leave or a period of annual leave for which holiday pay is paid. If the income earner falls ill during their annual leave, the days of annual leave spent are reported as the period of annual leave. In such a case, as provided in the Annual Holidays Act or agreed in a collective agreement, part of the annual leave can be considered 'waiting days', which will not be postponed to a later date. The additional days off complementing the annual leave are also reported using the reason code for absence Annual Leave.

4.14 Paid absence due to another reason

This reason is selected if the reason for paid absence is not included in the selection list. The absence may be, for example, days off accrued from working overtime, paid study leave, holiday pay converted to days off, or a flexitime leave.

5 Kela reimbursement applications

5.1 Type of payment data

The employer can apply for a daily allowance from Kela using the Incomes Register’s earnings payment report. Kela does not use the “Sick pay” data reported to the Incomes Register on earnings payment reports in its daily allowance applications. Kela processes the employer’s daily allowance application primarily on the basis of the “Type of payment data” selection. Every day, Kela checks all Incomes Register reports it has received and generates application documents from reports, on which Kela, daily allowance application (code value 1) or Kela, family leave compensation (code value 2) has been reported as the type of payment data for a paid period of absence, and on which other data required for the application has also been reported. However, Kela does not generate an application document if the payer re-submits identical application data on a replacement report.

Until further notice, Kela’s sickness allowance for employers cannot be applied for with the Incomes Register’s earnings payment report when the wages for the sick leave are paid as pay security. In these situations, the sickness allowance is paid to the ELY Centre, not the employer.

If the application is not formally correct, Kela will not generate an application document. This is the situation when, for example, the type of payment data is Kela, daily allowance application (code value 1), but the reason for the absence is part-time child care leave (reason code for absence 7) or the payer’s identifier deviates from a Business ID or personal identity code.

A formally correct application received by Kela and any related formally correct replacement and cancelled reports are available in PDF format in Kela’s e-services for both the income earner and the employer.

Kela, daily allowance application can be selected as the type of payment data if the following conditions are met:

• Payer has a Business ID.
• The income earner has a Finnish personal identity code.
• The email address of a person responsible for content has been submitted.
• The start date of the employment has been given.
• The period of absence is included in the time of employment.
• The form of payment has been reported.
• The occupational class or title “Statistics Finland's classification of occupations” has been reported. If the payer reports the occupational class and title according to Keva's titles, they must also report the free-form occupational title.
• The occupational class or title identifier has been reported.
• The employer is entitled to a sickness, rehabilitation, pregnancy or parental allowance, or a special pregnancy allowance on the basis of a collective agreement, collective agreement for public servants or other similar agreement.
• The period of paid absence has been reported and at least one of the following reason codes for paid absences has been reported for the period in question:
  • illness = sickness allowance application
  • rehabilitation = rehabilitation allowance application
  • parental leave = pregnancy allowance or parental allowance application (leaves that started prior to 1 August 2022: maternity, paternity or parental leave allowance application)
  • special pregnancy leave = special pregnancy allowance application (leaves that started prior to 1 August 2022: special maternity allowance application)
• No period of absence can overlap with another period of absence.
• In addition, the employer has reported to Kela:
  • their consent to receiving decisions electronically
• the bank account number of the employer for the payment of the benefit.

Applying for a daily allowance is not possible if a complementary wage/salary is paid for the period of absence.

Kela, family leave compensation can be selected as the type of payment data if the following conditions are met:

• Payer has a Business ID.
• The income earner is female.
• The income earner has a Finnish personal identity code.
• The email address of the person responsible for content has been submitted.
• The period of absence has been reported, and the following reason code for absence has been reported for the time period:
  • parental leave = family leave compensation application (also maternity, paternity or parental leave that started prior to 1 August 2022)
• A paid pregnancy leave or parental leave for an adoptive parent lasting at least 30 days has been reported for the income earner previously or on the same report.
• The type of employment relationship or part-time percentage has been reported.
• The reported duration of the income earner’s employment is at least one year, and the employment has continued for at least three months before the start of the pregnancy allowance period or adoptive parent’s parental allowance period.
• In addition, the employer has reported to Kela:
  • their consent to receiving decisions electronically
  • the bank account number of the employer for the payment of a family leave compensation.

A family leave compensation is a one-off remuneration, and it can only be received if the employer has paid wages based on a collective agreement or an employment contract on the grounds of pregnancy or adoption to the employee during the pregnancy allowance period or adoptive parent’s parental allowance period for at least one month. The paid wages can also be complementary wages. See example 17. A family leave compensation is applied for only once, for example when wages have been paid for a minimum of 30 days or when the last instalment of the paid pregnancy leave or adoptive parent’s paid parental leave is paid. See example 16.

Reimbursement application data (type of payment data) can only be submitted once for a period of absence. If the same period of absence is also reported on later reports, the reimbursement application data is not submitted again. If the period of absence or its reimbursement application data needs to be corrected, the correct data is submitted on a replacement report. The payer corrects the earnings payment report, on which the reimbursement application data was originally reported.

5.2 Kela’s decision to an employer with a Business ID

When an employer applies for benefits via the Incomes Register, Kela issues the decisions electronically. An employer with a Business ID can give their consent to receiving decisions electronically in Kela's e-services. The consent is valid until cancelled by the employer. The consent applies to all daily allowance decisions issued to the employer as well as the related recovery decisions, even if benefits are applied for from elsewhere than the Incomes Register. Kela will send an email notification when at least one electronic decision is available for reading in Kela's e-service. Kela still sends customer letters, such as requests for clarification and hearing letters (for example consent to adjustment of decision) by post. As a rule, Kela mails these letters to the employer's address obtained from the Business Information System (BIS).

5.3 Kela's decision to a person acting as an employer

When the person acts as an employer, Kela will mail the decisions on the benefits to be paid to the employer to the address listed for the person in the Business Information System (BIS).

5.4 Processing of “Payment reference” and “Payment specifier” data

Payment references used in Kela’s reimbursement applications may not have more than 20 characters, and the characters must be digits.

Payment specifiers used in Kela’s reimbursement applications must not have more than 29 characters. The specifier may contain numbers, letters and the most common special characters (e.g. - _ & + /).

Payment specifiers used in Kela’s reimbursement applications are alternatives to the payment reference.

If applications generated from several earnings payment reports submitted to the Incomes Register are used in one benefit decision and different “Payment specifier” and “Payment reference” data have been reported in them, Kela will use only the data (“Payment specifier” or “Payment reference”) reported for the latest time period.

5.5 Paying daily allowance to the employer

Kela processes applications that are formally correct (see section 5.1).

Kela pays the daily allowance to the employer’s bank account. The employer can give the bank account number in Kela's e-services.

Until changes related to persons acting as an employer are implemented in Kela’s e-services, such persons must use Kela’s paper form to report their bank account number for the payment of daily allowances.

5.6 Additional compensation application details

Free-form text, included in Kela’s daily allowance application, can be entered in the reimbursement application’s additional details. The length of the text can be a maximum of 850 characters.

6 Correcting absence data

6.1 Correcting the time period for reporting absences

If the payer has reported an incorrect time period for reporting absences, the data can be corrected in various ways, depending on whether the type of payment data has been reported for the period of absence.

1. A) The type of payment data has been reported for the period of absence:

• The payer submits a replacement report, in which the time period for reporting absences is corrected and the periods of absence and other information that were correct in the earlier report are reported again.

1. B) No type of payment data has been reported for the period of absence, in which case the data can be corrected in two alternative ways:

• The payer submits a replacement report, in which the time period for reporting absences is corrected and the periods of absence and other information that were correct in the earlier report are reported again.
• Instead of submitting a replacement report, the payer reports the time period for reporting absences on the next new report such that the days for which absence details were reported incorrectly in the earlier report are included. The time period for reporting absences given on the new report does not have to be of the same length as on the previous report (see example 21). If the same time period has been submitted as the time period for reporting absences on several earnings payment reports, data users will only use the most recent report.

A more detailed description of how to correct information is provided in the instructions Correcting information in the Incomes Register.

6.2 Correcting a period of absence

6.2.1 Unnecessary period of absence

If a whole period of absence has been reported incorrectly, the payer corrects the information by submitting a replacement report. The information submitted on the replacement report is otherwise the same but the period of absence, reason for absence and potential Kela reimbursement application data are not submitted at all.

6.2.2 Incorrect start date of period of absence

If the start date of a period of absence has been reported incorrectly, the payer corrects the information by submitting a replacement report on which all the other information is reported as previously but the start date is corrected.

6.2.3 End date of period of absence too late

If the end date of a period of absence has been reported incorrectly such that the actual end date is earlier than the end date provided on the report, the payer corrects the information by submitting a replacement report. In the replacement report, all the other information is reported as previously but the end date is corrected.

6.2.4 End date of period of absence too early

If the end date of a period of absence has been reported incorrectly such that the actual end date is later than the end date provided on the report, the payer corrects the information by submitting a replacement report. In the replacement report, all the other information is reported as previously but the end date is corrected. If an absence reported earlier has continued after the time period for reporting absences, the absence can be reported on the next report (new report).

6.3 Correcting the reason for absence

The reason for absence must be corrected if the grounds for absence have been reported incorrectly. Only one reason per absence is allowed, and the same period of absence can be reported with only one reason for absence. If the income earner is absent from work for several reasons or if new reasons for absence arise during the period of absence, the reason on the basis of which pay is primarily paid will be reported to the Incomes Register.

The information must be corrected, for example, if an absence reported as a sick leave was in fact caused by an occupational accident, or when the time of the income earner's annual leave is changed due to illness, accident or child birth and this is not known until after the report has been submitted.

6.4 Correcting the date for “Absence continues, until when”

If the date has been reported incorrectly, the payer must correct it in the Incomes Register as soon as possible so that Kela does not pay the daily allowance to the income earner for the period during which the employer pays them wages and that the income earner does not have to wait for the payment of the daily allowance unnecessarily.

If the date for “Absence continues, until when” is too early (Kela has paid the daily allowance to the income earner or another employer), the payer can correct the date in one of the following ways:

• The pay for the period of absence is reported for the missing time on a new report, in which case the date for “Absence continues, until when” is not reported at all.
• The correct date is reported immediately on a new report and, at the same time, part of the pay for the period of absence is also reported.

A date reported as a too early date is not corrected on the replacement report, as missing wages must always be reported on a new report. In other words, the ‘Absence continues, until when’ date reported previously as a too early date does not need to be corrected on a replacement report if earnings payment data has already been reported until the ‘Absence continues, until when’ date.

If the report arrives at Kela before any daily allowance payments based on incorrect data have been made to the income earner or another employer, Kela will review the decision and issue a new decision. If the report arrives after the daily allowance has been paid, the decision concerning the payment of daily allowance can be reviewed only with the permission of the income earner or the employer (if any), or adjustment must be requested at appellate level.

If the reported date for “Absence continues, until when” reported is too late (Kela has not paid the daily allowance to anyone), the payer can correct the date in one of the following ways:

• The date is corrected immediately by submitting a replacement report.
• The pay for the period of absence is reported for the missing time on a new report, in which case the date for “Absence continues, until when” is not reported at all.
• The correct date is reported immediately on a new report and at the same time part of the pay for the period of absence is also reported.

6.5 Correcting a Kela application

If the employer uses the Incomes Register’s earnings payment report to apply for a sickness allowance, parental allowance, rehabilitation allowance or family leave compensation from Kela and, after the report has been submitted, it turns out that some information is missing from the application or that any information in the application is incorrect, the employer must correct the information by submitting a replacement report.

If Kela detects an error or conflict in the information provided in the application, Kela will send a description of the error to the contact person's email address provided in the report. If no email address is provided in the report, Kela will contact the employer's representative using the contact information provided in the Business Information System (BIS).

Here are some examples of when a daily allowance application is formally incorrect:

• The reason for a paid absence is something other than illness, rehabilitation, parental leave or special pregnancy leave.
• Several reasons for absence have been reported for the same time period.
• The same time period is reported for both paid and unpaid absence, with the same or different reasons for absence.

A PDF document is generated of the application details at Kela, including the payer’s report reference and the version number.

If the employer deletes application details either by cancelling the original report or by submitting a replacement report from which the application details have been removed, a new PDF document of the cancelled or replacement report will be generated at Kela.

The PDF document generated will be processed as an application. The document will be available in Kela’s e-services to both the income earner and the employer.