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.
Only report monetary benefits and pensions to the Incomes Register. 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 company car or telephone benefit, are not benefits income and should be reported on an earnings payment report instead.
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, a personal identity code or 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
- additional benefit data, such as earnings period or 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.
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:
Need help with making corrections, choosing a reporting method, or granting an authorisation? Read our guidance:
If you need examples or more detailed instructions for reporting, see our detailed guidance:
Our customer service also helps you in questions related to reporting: