The payer submits the reports to the Incomes Register
Report the wages, pensions, and benefits you have paid to the Incomes Register.
Submit a separate report for each individual and payment. Submit the data within 5 days of the payment date. The deadline is longer for certain payments.
Earnings payment report: wages, fringe benefits, and other compensations
Wages are paid and reported by companies, associations, foundations, partnerships, road maintenance associations, and housing companies, for example.
What is earnings payment data and what data do I need to submit an earnings payment report?
Employer’s separate report: the total amount of the employer’s health insurance contribution
If you have paid wages, also submit one employer’s separate report for the month in question in addition to earnings payment reports.
In what situations do I submit an employer’s separate report?
Benefits payment report: pensions, benefits, and daily allowances for non-military service
Pensions and benefits are paid and reported by pension institutions, insurance institutions, Kela, State Treasury and organisations employing persons in non-military service, for example.
What is benefits payment data and what data do I need to submit a benefits payment report?
Correcting reports
If there are errors in the data you have reported, correct the data. Errors are always corrected by the payer. The Incomes Register or the income earner cannot correct the data for you.
Submit a replacement report if you have reported income incorrectly or paid too much income, for example. Cancel a submitted report if you have reported an incorrect personal identity code or payment date, for example.
Do you need help reporting data or correcting your report?
Read our instructions on reporting:
What is earnings payment data and what data do I need to submit an earnings payment report?
What is benefits payment data and what data do I need to submit a benefits payment report?
In what situations do I submit an employer's separate report?
When I, as an employer, am obligated to take out insurance for my employees?
Non-wage compensations for work
Read our instructions on correcting a report:
See our organisation-specific instructions:
What data do associations submit to the Incomes Register?
What data do wellbeing services counties submit to the Incomes Register?
When you buy a service or hire an employee – household as an employer
Do you need help with choosing a reporting method, or granting an authorisation?
Read our instructions:
Do you need examples or more detailed guidance on reporting?
See our detailed guidance:
Wages: reporting data to the Incomes Register
Mandatory and complementary data in the earnings payment report
the Incomes Register's detailed guidance
Our customer service also helps you in questions related to reporting:
You can submit an interface application and order a certificate in the e-service of the Tax Administration’s certificate service.
In the e-service of the Tax Administration’s certificate service you can
- submit a new application or a replacement application for using the technical interface;
- apply for a new certificate;
- revoke a certificate;
- update the contact details for the technical contact person of a certificate; and
- confirm the organisation as a reporter of the benefit payments data.
You need a certificate if you want to submit data or retrieve data through APIs to your own software
If you are acting via an API, your organisation needs a certificate. A certificate identifies and authorises the organisation that reports or retrieves data via an API.
Certificates are issued in accordance with the purpose of use. For example, if your organisation reports both benefits payment data and earnings payment data, it will need a separate certificate for each.
The use of certificates requires technical skills. Agree upon tasks and procedures with your software supplier.
Read more about interfaces on the website of the software developers
Review the technical instructions on the website of the Tax Administration’s certificate service
Renewal of certificate
Contact the supplier of your organisation’s software system to discuss what needs to be done when a certificate is due for renewal. Because of the many differences between software products, the steps you need to take may vary.
Payers — other pages
Page last updated 2/16/2026