The payer submits the reports to the Incomes Register

Report the wages, benefits, and pensions 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.

How do I submit a report?

When should data be reported?

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?

Wages or non-wage compensations for work ‒ identify your obligations as employer using the Finnish Tax Administration’s decision wizard

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: benefits, pensions, 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.

How do I correct data?

Frequently asked questions

For more detailed information about different reporting situations, read the following instructions:

The ‘Earnings payment data’ section includes instructions on income types, the reporting of fringe benefits, and insurance.

Similarly, the ‘Benefits payment data’ section has instructions on reporting benefits and pensions.

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?

Need help with making corrections, choosing a reporting method, or granting an authorisation? Read our guidance:

Correcting data

Use our services electronically

How to grant an authorisation

E-service instructions and signing in to the service

If you need examples or more detailed instructions for reporting, see our detailed guidance:

Wages: reporting data to the Incomes Register

Mandatory and complementary data in the earnings payment report

Benefits: reporting data to the Incomes Register

Our customer service also helps you in questions related to reporting:

Contact us

Page last updated 11/14/2023