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.

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.

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.

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: