Benefits payment data includes benefits, pensions and daily allowances for non-military service
Benefits and pensions payment data is available in the Incomes Register from 2021. The payer reports the data.
Report to the Incomes Register only monetary benefits and pensions. There is no monetary minimum threshold or age limit for reporting.
What data is benefits payment data?
Report the following to the Incomes Register as benefits payment data:
- statutory pension
- pension based on voluntary pension insurance
- all taxable benefits
- tax-exempt benefits, which affect basic social assistance paid by Kela
- reimbursements of expenses related to unemployment benefits
- payments which the benefit payer must report pursuant to section 28 a of the act on inheritance and gift tax
- losses from certain insurance-based investment products, such as a loss from an endowment insurance, a loss from a capital redemption policy, or a loss from a fixed-term pension insurance policy
- daily allowances paid for non-military service.
Fringe benefits, such as car benefit and telephone benefits, and pensions paid by an employer are not considered benefit income. They are reported in the earnings payment report.
You will need the following data for the benefits payment reports
- payment date – the date on which the benefit arrives on the recipient’s account
- the payer’s name and identifier; for example, business ID
- the recipient’s name and identifier; for example, a personal identity code or business ID
- the gross amount of the benefit or pension paid and the corresponding benefit income type
- benefits earnings period and benefit unit
- any deductions made from the benefit.
The following payments and data are not reported to the Incomes Register
- tax-exempt benefits that do not affect basic social assistance paid by Kela, such as maternity allowance, disability allowance, school transport subsidy, or reimbursements of expenses paid for participating in rehabilitative work
- exception: reimbursements of expenses related to unemployment benefits must be reported, although they do not affect basic social assistance
- basic social assistance paid by Kela
- supplementary and preventive social assistance paid by municipalities
- other benefits considered to be sensitive in nature, such as strike pay
- reimbursements of expenses related to living
- reimbursements of expenses related to rehabilitation or medical treatment
- grants, scholarships or awards
- reimbursement paid for material damage
- benefits paid in instruments other than money, such as loan guarantee for student loan by Kela or municipal service vouchers
- foreign pension if the payer has no reporting obligation in Finland
- traditional life-annuity (benefits received by a retired person out of their former property)
- payments based on a long-term savings agreement or other agreement related to investment activities.
The Incomes Register also has no data on benefit applications or decisions.
Do you need help reporting pensions and benefits or correcting your report?
Read our instructions on reporting pensions and benefits:
What is benefits payment data and what data do I need to submit a benefits payment report?
How can I report daily allowances for non-military service?
Substitute recipient situations
Read our instructions on correcting a report:
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:
Benefits: reporting data to the Incomes Register
All detailed guidance on reporting benefits
Our customer service also helps you in questions related to reporting:
If you are unable to file a benefits payment report, check the following things.
Is your organisation registered as a payer of benefits?
Before you can report benefits to the Incomes Register, a representative of your organisation must confirm the organisation as a reporter of the benefits payment data. This only needs to be done once.
The confirmation is made by the benefit payer. If you are reporting via an API and the payer and reporter are different organisations, both must make the confirmation on behalf of their organisation.
Do you report benefits payment data in the e-service?
You can act on behalf of a company or organisation if you hold the required official role. If you act in any other role, you will need a Suomi.fi authorisation.
Authorisations are issued in accordance with the purpose of use. For example, there are specific authorisations to report benefits and earnings.
Read about Suomi.fi authorisations
Do you report benefits payment data in an API?
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.
Read more about using the Incomes Register in electronic format
Read more about applying for at a certificate on the Tax Administration certificate service website
Is the income you are reporting a pension or benefit?
For example, fringe benefits, such as car benefit and telephone benefits, and pensions paid by an employer are not considered benefit income. They are reported in the earnings payment report.
Benefits payment data — other pages
Page last updated 3/3/2026