When do paid benefits need to be reported to the Incomes Register?
Benefit payers must report data about paid benefits to the Incomes Register within five days of the payment date. If any benefit has been paid in advance, each payment must be reported in accordance with the payment date of each payment.
- The payment date is the day on which a benefit or pension is available to the recipient (e.g. ready for withdrawal from the recipient’s account).
- Saturdays, Sundays and other holidays are included in the five calendar days following the payment date. However, if the report deadline is on a Saturday, Sunday or other holiday, the data can be reported on the following business day.
Example: A benefit payer pays a benefit on 7 January. The benefit must be reported to the Incomes Register no later than on 12 January.
Note: The time period from which the income was accrued has no effect on when the data must be reported. For example, a benefit that was paid in January but accrued in December is reported according to the payment date in January. The income's period of accrual is reported with the Earnings period entry. Read more about the earnings period in Section 3.4 of the instructions Benefits: reporting data to the Incomes Register.
Benefits payment data can also be reported beforehand
Benefit payers can also report benefits payment data to the Incomes Register beforehand, directly when running the payment material, for example. Data can be reported no earlier than 45 days before the payment date. Advance reporting is not tied to the earnings period of the income.
However, data can only be reported from 1 January 2021.
Information on unjust enrichment must be reported to the Incomes Register without delay, but no later than within one month after the benefit in question was found to be an unjust enrichment and the decision on the unjust enrichment was made.
However, if an error has only occurred in the payment of a benefit, the calculation of the deadline starts from the date on which the payment error was noticed. If income changes to an unjust enrichment, it must always be reported to the Incomes Register. It is irrelevant whether the payment is recovered or not.
Information on recovery or unprompted refund must be reported no later than on the fifth day after obtaining information on the refund, the payer, the paid amount and the benefit the payment is related to and the refund has been allocated in the benefit payer's own system.
A benefit payer acting as a substitute recipient must report information on a recourse payment it has received no later than one month after becoming aware of the payment, its payer, the paid amount and the benefit to which the payment is connected.
A tax-deductible insurance loss must be reported within five days of the date when the saved amount, surrender value or final amount of the death benefit is determined after the insurance expires.
Correct your report immediately
Benefit payers must correct any incorrectly reported data immediately after the error has been noticed. If a benefit recipient notices any error in their data, they must request the benefit payer to correct the error in the Incomes Register.