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:

• Instructions have been added to chapter 1 on the possibility to report absence data separately from payments made in their own report.
• In chapter 1, instructions on reporting part-time sick leaves have been updated.
• In chapter 2, instructions on reporting continuous periods of absence have been updated. A new example 5 has been added to the chapter.
• The instructions in sections 2.1 and 2.2 have been updated in relation to Kela compensation applications.
• In sections 3.2 and 3.3, references to family leaves that started before 1 August 2022 have been removed from the description of the absence reason code.
• In section 3.7, an example of unpaid job alternation leave has been removed. In addition, the instructions on the absence reason code have been updated by taking into account its expiry on 1 April 2025.
• In the table in chapter 4, a compensation for annual leave costs has been added as a new absence reason code 23. At the same time, small technical additions to the codes mentioned in the section have been made.
• In chapter 4.1, a new example 13 and instructions have been added on reporting of the “Absence continues, until when” date.
• New section 4.15 Paid absence: compensation for annual leave costs has been added. The section describes the reporting of compensation for annual leave costs. A new example 23 has been added.
• A new section 4.3 Paid part-time sick leave (Kela: employer’s application for partial sickness allowance) has been added. At the same time, the numbering of chapters on other paid absences has changed.
• In section 4.4, references to family leaves that started before 1 August 2022 have been removed from the examples. The instructions provided in the section on the impact of complementary wage/salary on applying for family leave compensation have been supplemented.
• In section 4.6, instructions on applying for rehabilitation allowance have been updated.
• In chapter 5, the contents of the chapter have been updated and a table on daily allowances and compensations applied for from Kela has been added.
• Section 5.1 has been updated, and subsections 5.1.1, 5.1.2 and 5.1.3 have been added for different types of payment data. The sections cover in more detail the mandatory information required for compensation applications.
• The old sections 5.2 Kela’s decision to an employer with a Business ID and 5.3 Kela's decision to a person acting as an employer have been removed. The instructions given in these sections have been partly included in chapter 5. The alterations have also changed the numbering of other chapters.
• A new section 5.5 Cancelling a compensation application has been added. The section discusses how to withdraw a Kela compensation application by cancelling it.
• In section 6.1, a new example 25 on reporting the time period for reporting absences has been added.
• In section 6.2.1, the instructions on correcting an unnecessary period of absence have been updated. If a Kela compensation application related to the absence period was filed, the report must be corrected by cancelling it.
• A new section 6.2.2 has been added on correcting absence data when the absence period was not reported earlier.
• Section 6.6 Correcting a Kela application has been updated and a new example 30 added. Instructions on correcting information in different situations have been added to the section.

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.

The payer can report the absence data either using the same earnings payment report on which payments made are reported or a separate earnings payment report containing only absence data. If the information is reported using a separate report, the payer must provide the necessary employment relationship data, the occupational class, and the earnings-related pension insurance and accident insurance information at the same time. Reporting absence data on a separate report makes it possible to correct and cancel earnings information without it affecting the processing of absence data in the data users’ processes.

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.

As a rule, only full days of absence are reported. Part-time sick leave is reported only if

• a sick leave that lasts at least one full day has begun in the middle of the previous workday
• a full-time income earner works 40-60% of their normal working hours due to inability to work caused by an illness.

Read more about reporting part-time sick leave in section 4.3.

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 16 a, 16 b and 18) 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 18 and 19 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

An absence period may be paid or unpaid.The income earner may be absent from work for several different reasons during the same pay period. Only one reason for absence is reported for each period of absence. If the absence continues and the reason remains the same, the same start date can be given on a later report but the end date of the absence must be changed.If a Kela compensation application is linked to a paid absence period, the absence period must only cover the period for which an application was not previously submitted.

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.

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. If a Kela compensation application is submitted on a continuous period of paid absence, the period may not be divided into shorter periods of absence in the report, unless the amount of pay also changes accordingly. Such a situation may arise, for example, when the pay for the duration of illness becomes a partial pay on the basis of the provisions of the collective agreement. For example, if the income earner is absent for two weeks, for the latter of which they are paid partial pay, the periods of absence are reported in one-week 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”.

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

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. In case of paid absence for a period on which a compensation application is submitted to Kela, the date reported as start date is always the calendar day following the end date reported earlier.

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. In case of paid absence for a period on which a compensation application is submitted to Kela, the date reported as end date is always the calendar day on which the employer’s obligation to pay wages for the period of absence ends. A new report shall be issued for the period following the period given in the application.

2.3 Number of working days included in absence periods

The number of workdays included in the period of absence is reported as the number of days of absence. The following working days must be included:

• Days on which the income earner was absent for the entire working day
• Days on which the income earner was absent for part of the day due to part-time child care leave or participation in rehabilitation

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 (can be used for absences before 1 April 2025)
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.

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. 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.

Kela uses the data on unpaid special pregnancy leave when processing applications for a special pregnancy allowance. 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. Rehabilitation may also involve the rehabilitation of a loved one, such as the income earner’s own child. 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.

Kela uses the data on unpaid absence due to rehabilitation when processing applications for a rehabilitation allowance. The allowance paid during the unpaid absence due to rehabilitation is paid to the income earner.

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. The job alternation leave system was discontinued on 1 August 2024. It means that job alternation leaves started before 1 August 2024 are reported using this reason.

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. This reason is used to report unauthorised absences from work, for example.

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
23	Compensation for annual leave costs
99	Other

The pay for the period of absence must always be reported. The sum reported as the amount of wages includes monetary wages plus fringe benefits.

Submitting a Kela's compensation application is possible only if the reason code for absence is 1, 2, 3, 4, 5 or 23.

Even if the reason code for a paid absence on the report is 1, 2, 3, 4, 5 or 23, 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”

The payer may report an ‘Absence continues, until when’ date for a paid absence period. Specifying this date means that the payer knows that the paid absence will continue. The data reported is the last date for which the income earner receives pay during the absence in question. The absence may continue as unpaid after this date. The date is to be reported if both of these conditions are met:

• The paid absence will continue uninterrupted until the said date
• More wages for the absence period will be reported at a later date.

The ‘Absence continues, until when’ date is not to be reported if the wages for the absence period can be reported in full.

If a Kela compensation application is submitted for a paid absence (type of payment data: Kela, daily allowance application), Kela will use the data when determining the payment recipient.

• Kela will pay the daily allowance to the employer until the date reported under ‘Absence continues, until when’.
• Kela will pay the daily allowance to the income earner after the ‘Absence continues, until when’ date if the right to receive the benefit continues.

Daily allowances are always paid retroactively.

If the payer does not know for how long the income recipient’s continuous absence will continue, but it is likely that it will continue, the date until which the employer is obliged to pay wages can be reported as the “Absence continues, until when” date. A description of how to correct the date for “Absence continues, until when” is provided in section 6.4.

Example 13: Reporting the end date of the obligation to pay wages as the "Payment of salary continues, until when" date

The income earner has fallen seriously ill and been absent from work since 3 March until further notice. According to the collective agreement, a regular monthly salary for a maximum of 50 sick days per calendar year is paid without deductions for the duration of sick leave. The payer submits the first sickness allowance application to Kela for absence between 3 and 31 March and reports 22 April as the “Payment of salary continues, until when” date. By reporting the last possible day of paid absence the payer ensures that Kela will have information on the employer’s right to sickness allowance until 22 April. After this, Kela will pay the sickness allowance to the income earner.

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. 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 part-time sick leave (Kela: employer’s application for partial sickness leave)

This reason is selected if the full-time income earner works 40-60% of their normal working hours due to inability to work caused by an illness. The reduction of working hours may be daily or weekly. As period of absence is reported the period for which an agreement on part-time work has been made.

If the pay for the part-time sick leave period corresponds to full pay in accordance with full-time employment, the payer may provide Kela application details in the earnings payment report (type of payment data: Kela, daily allowance application). If only partial pay is paid for part-time sick leave, the income earner submits a partial sickness allowance application to Kela themselves, and the payer does not provide the type of payment data for the absence.

The details of a part-time work contract concluded for the duration of a part-time sick leave are submitted via Kela’s e-service for employers no later than two weeks after sending the application.

Read more about partial sickness allowance on Kela’s website.

4.4 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.

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. While doing this, if necessary, the payer also corrects the time period for unpaid absences insofar as any complementary wage/salary is paid.

The payer does not provide type of payment data Kela, daily allowance application, when 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). It is possible to apply for family leave compensation if some complementary wage/salary has remained to be paid for at least 30 days for the pregnancy leave or for one month for the parental leave for an adopted mother (e.g. 15 September–14 October or e.g. 1–28 February).

4.5 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. 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.

An employer's report on the working conditions and absence from work is also required in order that the application could be processed. The employer can make the report in Kela's e-services or on form SV96.

4.6 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 or rehabilitation taking place at the workplace. The daily duration of rehabilitation must be at least 4 hours.

The payer may provide Kela’s application details for the rehabilitation period (type of payment data: Kela, daily allowance application) if the rehabilitation is based on a rehabilitation decision made by Kela, a wellbeing services county or occupational health care. The rehabilitation decision may concern the income earner themselves or a person close to them. The application information is also provided in situations where the income earner participates in the rehabilitation of a loved one, such as their own child.

For the rehabilitation allowance to be paid, a certificate of participation is required. The income earner submits the certificate to Kela. See Kela’s instructions on applying for employer’s rehabilitation allowance (in Finnish).

4.7 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.

This reason is used if the grounds for the absence consist of informal care leave under section 7b of the Employment Contracts Act.

4.8 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.

4.9 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.

4.10 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.

4.11 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.

4.12 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.

4.13 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.

4.14 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.

4.15 Paid absence: compensation for annual leave costs

The compensation for annual leave costs is not an actual absence, and the sectors that utilise the absence information do not treat the reported compensation for annual leave costs as absence. When the time period for reporting absences to the Incomes Register contains compensation for annual leave costs, the details of the period for reporting absences reported earlier for the same period will remain in effect as the absence information.

The reason is only selected when the employer uses the earnings payment report to the Incomes Register to apply for compensation for annual holiday costs from Kela for an employee whose annual leave is determined in accordance with the Employee’s Annual Holidays Act or the Seamen’s Annual Holidays Act. The compensation for annual leave costs is always applied for with a separate report, and the report must not contain other absence information.

As the period of absence is reported the period of pregnancy and parental leave that has accrued annual leave under the law. The period of pregnancy and parental leave may also have been unpaid. Even if the leave has been totally or partially unpaid, the leave is reported as paid when applying for compensation for annual leave costs. This way, Kela is informed of the period for which the compensation for annual leave costs is applied for.

The period is reported in whole calendar months. Read more about compensation for annual leave costs on Kela’s website (in Finnish).

As the amount of pay is reported the part of the annual leave pay or holiday remuneration accumulated during the reported pregnancy and parental leave.

If the absence due to a leave has not been continuous, several periods of absence may be reported, if necessary. In this case, the compensation can be applied for after each individual parental leave period.

4.16 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

The employer can apply for daily allowances and reimbursements from Kela using the Incomes Register’s earnings payment report.

Daily allowances and compensations

Daily allowances	Compensations
Sickness allowance Partial sickness allowance Rehabilitation allowance Daily allowances for parents Special pregnancy allowance Pregnancy allowance Parental allowance	Family leave compensation Compensation for annual leave costs

Applications for daily allowances and reimbursements can be submitted through the Incomes Register once the employer has first submitted the following via Kela's e-service for employers:

1. consent for receiving electronic decisions
2. account number.

Kela’s e-service for employers can be used by individuals who have the necessary Suomi.fi e-Authorizations or have the right to use services in the employer’s name based on their position recorded in the register (e.g. managing director, private trader) Read more about family leave compensation on Kela’s website (in Finnish).

The application can be submitted in the Incomes Register when the earnings payment report has the following information:

• Payer details
  
  • Business ID
  • Payer’s contact person for relevant content and their email address as contact information
• The Finnish personal identity code of the income earner
• The following information is also needed depending on the benefit the employer is applying for:
  
  • employment information
  • occupational class
  • absence information
  • the details of the reimbursement application.

It is also advisable to provide information on earnings-related pension insurance and accident insurance. For payers under the Public Sector Pensions Act, it is mandatory to provide information on earnings-related pension insurance.

The application for reimbursement can be submitted either using the same earnings payment report as for other payments or using an earnings payment report containing only the reimbursement application, if it contains all the necessary information. For more information on the mandatory information on applications for daily allowances and reimbursements, see section 5.1 and its subsections.

Once the application submitted is formally correct, it is recorded in the Incomes Register. The application will be forwarded to Kela during the following day and a PDF document will be generated of it. The application is processed by Kela in accordance with the data provided in the document. The employer and income earner can view the application document in Kela’s e-service.

The application document is not generated by Kela if

• the report is not formally correct;
• the replacement report gives exactly the same details as the original report;
• the erroneous report is cancelled within the same day as it was sent to the Incomes Register.

5.1 Type of payment data

The application document is generated by Kela when a report containing a paid period of absence provides the type of payment data and other details required for the application. The types of payment data are:

• Kela, daily allowance application (code value 1)
• Kela, family leave compensation (code value 2)
• Kela, compensation for annual leave costs (code value 3).

5.1.1 Daily allowance application

You can select Kela, daily allowance application as the payment data type, if the employer is entitled to a sickness allowance, partial sickness allowance, rehabilitation allowance, special pregnancy allowance, pregnancy allowance or parental allowance on the basis of a collective agreement or other similar agreement. The employer is not entitled to a daily allowance for the period of annual leave or overtime or savings leave.

The daily allowance application is generated if the report contains the following information:

• Employment information
  
  • Start date of the employment
  • End date of the employment, if known
  • Form of payment (monthly, hourly or contract)
• Occupational class
  
  • Type of occupational class = Occupational class of Statistics Finland (TK10) and occupational title identifier
  • If the data submitter’s application of payment is limited to Keva’s titles, the professional title must also be reported.
• Absence information
  
  • Start and end date of the time period for reporting absences
  • Start and end date of the period of absence
    
    • The period must be included in the period of employment.
    • The period must not overlap with another period of absence.
  • “Absence continues, until when” date, i.e. the estimated end date of the absence period
    
    • The last date for which the income earner receives pay during the absence period in question.
    • This information is not to be provided if the paid absence does not continue and the wages have been reported in full for the period of absence in question.
    • The information is optional.
  • Reason for paid absence
    
    • Illness (1) = sickness allowance application
    • Part-time sick leave (2) = partial sickness allowance application
    • Parental leave (3) = parental allowance application (pregnancy allowance and parental allowance)
    • Special pregnancy leave (4) = special pregnancy allowance application
    • Rehabilitation (5) = rehabilitation allowance application
  • Amount of wages paid during the period of absence
    
    • The reported amount is the pay for the period of absence for which the employer is entitled to Kela’s daily allowance on the basis of the terms of employment or public-service employment.
    • The amount shall not be reported as EUR 0,00.
  • Compensation application data
    
    • Type of payment data: 1 Kela, daily allowance application
    • Payment reference number (max. 20 characters, may only contain numbers) or payment specifier (max. 29 characters)
    • Voluntary information
    • Any additional information on the compensation application (max. 850 characters)
      
      • When the application is formally correct, the information in the earnings payment report is forwarded to Kela where necessary, so rewriting the details in additional information is unnecessary.

In addition to the application, Kela usually needs additional clarifications to resolve the right to benefits. The most common additional clarifications required from employers concern

• medical certificate
  
  • sickness allowance
  • partial sickness allowance
• information on part-time work
  
  • partial sickness allowance
• information on working conditions
  
  • special pregnancy allowance.

The additional clarifications required for the benefit matter must usually be submitted to Kela within 2 weeks of sending the application. The employer can submit the necessary reports and send the attachments to the daily allowance application in Kela’s e-service for employers. If the medical certificate states that it has already been forwarded to Kela, the employer must not resubmit it to Kela.

Reimbursement application data (type of payment data) can only be submitted once for each absence period. If the same absence period is also reported on subsequent reports, the reimbursement application data is not to be submitted again. If the absence period or the reimbursement application data needs to be corrected, the correct data must be submitted on a replacement report. The payer must correct the earnings payment report on which the reimbursement application data was originally reported. Read more in section 6.6 Correcting a Kela application.

An employer cannot apply for a daily allowance if

• complementary wage/salary is paid for the duration of the absence
• salary during sickness, rehabilitation or family leave is paid as pay security.

5.1.2 Family leave compensation

Kela, family leave compensation can be selected as the type of payment data when the employer incurs costs for the parenthood of a female worker. The report shall include the following data:

• Employment information
  
  • Information on whether the employment relationship is full-time or part-time. Alternatively, the part-time % may be entered.
  • Start date of the employment
  • End date of the employment, if known
• Absence information
  
  • Start and end date of the time period for reporting absences
  • Reason for paid absence: Parental leave
  • Start and end date of the period of absence
• Compensation application data for Kela
  
  • Type of payment data: 2 Kela, Family leave compensation
  • Payment reference number (max. 20 characters, may only contain numbers) or payment specifier (max. 29 characters)
• Voluntary information
  
  • Any additional information on the compensation application (max. 850 characters)
    
    • When the application is formally correct, the details of the earnings payment report are forwarded to Kela where necessary. It is unnecessary to rereport the application data in the additional information.

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 20.

Family leave compensation is only applied for once, for example, when the salary has been paid for at least one month (e.g. 1–28 February) or for at least 30 days (e.g. 15 August–14 September) or when the last instalment of paid pregnancy leave or paid parental leave for an adoptive parent is paid. See example 19.

5.1.3 Compensation for annual leave costs

Kela, compensation for annual leave costs can be selected as the type of payment data if the employer is obliged to pay the employee holiday pay or holiday compensation for annual leave accrued under law on the basis of pregnancy or parental leave.

Compensation for annual leave costs can also be applied for from Kela for annual leave accrued on the basis of special pregnancy leave.

The report must include the following information:

• Absence information
  
  • Start and end date of the time period for reporting absences
  • Amount of wages paid during the period of absence
    
    • The amount reported is the statutory share of the wages or holiday compensation accrued under law during the period of pregnancy leave and parental leave.
    • The amount shall not be reported as EUR 0,00.
  • Start and end date of the period of absence
    
    • The period must be included in the period of employment.
    • The period shall be reported in full calendar months.
      
      • During the month being reported, the parental allowance must have been paid for at least 14 days.
      • The start date must be the first day of the month.
      • The end date must be the last day of the month.
  • Reason for paid absence
    
    • Compensation for annual leave costs (23)

Compensation for annual leave costs can be applied for after the end of a continuous period of absence. The compensation must be applied for within 2 years of the beginning of the calendar month for which the compensation is sought.

5.2 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.

5.3 Paying daily allowance to the employer

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

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

A private individual who acts as an employer must submit the bank account to be used to pay the daily allowance to Kela using paper form Y122.

5.4 Additional information to compensation application

Under Additional information to compensation application, you can write a free-form text that you want to include in the compensation application to Kela. The text must not be longer than 850 characters. You should not rewrite to additional information any details provided elsewhere in the application.

5.5 Withdrawing a compensation application

A compensation application can only be withdrawn through the Incomes Register by cancelling the report. Such a situation may arise, for example, when the application has been made for the wrong individual. Read more about cancelling the report in Chapter 6 of the instructions on Correcting data in the Incomes Register.

If the application is withdrawn, it is recommended that the payer provide Kela with additional information on the situation, for example by sending a message in the e-service for employers or by calling Kela’s Employer Line. If Kela has already issued a decision on the application to be withdrawn, cancelling the application may result, for example, in the recovery of the unjust enrichment.

A compensation application cannot be withdrawn with a replacement report.

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. 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.
2.  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 24). 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 (excluding the period for reporting absences for which the reason for paid absence has been reported as compensation for annual leave costs).

Example 25: Time periods for reporting absences have been provided on two separate reports for the periods of 1 to 31 January and 1 to 14 February. The January report included a paid absence for the period of 10 to 15 January (rehabilitation) and the type of payment data given for the period was Kela, daily allowance application. The February report included an annual holiday between 2 and 12 February. In March, it became clear that the income earner had been absent from work from 19 to 20 January due to an illness and received full pay for this period. The payer submits a replacement report of the January report, resubmitting the details of the rehabilitation period of 10 to 15 January for the time period for reporting absences from 1 to 31 January as they were in the original report and provides the missing sick leave data for the period of 19 to 20 January. Absence data for February will not change, so no replacement report is submitted for that period.

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

If a Kela compensation application has been enclosed with the absence data, see the instructions in Section 6.6, Correcting a Kela application, below.

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 and the reason for absence are not submitted at all. If the period of absence included a compensation application to Kela, the report must be cancelled in accordance with section 5.5.

6.2.2 Unreported period of absence

If a period of absence has not been reported for the time period for reporting absences reported earlier, the payer corrects the data with a replacement report. The replacement report will otherwise give the same details, but the missing period of absence, the reason for the absence and potential Kela compensation application data will be added to the report.

6.2.3 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.

6.2.4 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.

6.2.5 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”

The payer must correct the erroneously reported ‘Absence continues, until when’ date as soon as the error is noticed so that Kela will not pay unjust daily allowances to the income earner during the period when their employer is paying them wages. For more information on how to correct the ‘Absence continues, until when’ date, see Section 4.1 above.

6.4.1 Correcting too late reported date with replacement report

If the reported ‘Absence continues, until when’ date is too late, the data must be corrected by submitting a replacement report. For information on how to correct other absence data, see Sections 6.1–6.3 above and the guidance Correcting data in the Incomes Register.

6.4.2 Too early reported date and missing earnings payment data is corrected by submitting a new report

If the reported ‘Absence continues, until when’ date was too early, the data must be corrected by submitting a new report. The earnings payment data missing from that period, i.e. the payments made, must also be reported.

If the new report covers all the wages paid for the absence period, no ‘Absence continues, until when’ date is to be included; see Section 4.1 above.

6.5 Correcting ‘Pay for period of paid absence’ data

If the payer has reported the wages paid for the period of absence incorrectly and at the same time submitted a compensation application to Kela (type of payment data 1, 2 or 3), the information on the amount of pay must be corrected with a replacement report. The replacement report gives the total amount of pay for the period of paid absence, even if it was a question of an additional payment paid later.

If the amount paid indicated in the report was erroneous, the payer must correct the report by following the instructions on correcting erroneous wages, see guidance Correcting data in the Incomes Register, Chapters 2 and 3.

6.6 Correcting a Kela application

If, after the application has been submitted, it turns out that some information is missing from it or that any information in the application is incorrect, the employer must correct the information by submitting a replacement report.

The corrections are made using the report references, which are used to allocate the correction to the correct application. At Kela, the replacement report generates an application PDF with a new version number.

A new report should not be used to correct the details in an earlier application.

Correcting the amount paid in a Kela application

The replacement procedure should not be used regularly in situations where the amount of pay payable for the period of absence changes due to subsequent payments. A replacement report in which the amount of pay for the period of absence given in the absence information is higher than the one reported earlier causes a revision or correction of a previous decision at Kela and, in certain situations, recovery of the daily allowance or compensation paid earlier.

If, exceptionally, after the application has been submitted, an additional payment is allocated for the period of absence and, due to the additional payment, the payer wants to correct the compensation application submitted earlier, the application is corrected in accordance with Example 30.

Example 30: More pay for the absence period is paid later

The payer has reported a paid sick leave for the period from 10 to 31 May and submitted a Kela application for it. The reported pay for the absence period is EUR 2,500. Later, an additional payment of EUR 100 that is considered sick pay is paid for the sick leave.

The payer submits a report replacing the original report and changes the pay for the period of absence to EUR 2,600. Otherwise, the same data shall be provided as in the original report.

Cancelling an application

An incorrect application is only cancelled in exceptional circumstances, such as when the report has been submitted for the wrong individual. In this case, it is a question of withdrawing an application (see section 5.5 for more information).

Read more about cancelling an application can be found in Chapter 6 of the instructions Correcting data in the Incomes Register.

An error is detected at Kela

If any errors or conflicting information is detected, Kela will sort them out with the payer by sending email to the contact person’s email address given in the report.