Daily allowances for non-military service
Report the daily allowance payable for non-military service to the Incomes Register on the benefit payment report.
Daily allowances are paid by the place of the non-military service, for example municipal authority, entity promoting for the public good or wellbeing services county.
Read more about non-military service on the website of the Siviilipalveluskeskus
Report daily allowances to the Incomes Register
Report daily allowance under income type 1283 Daily allowance for conscripts, reservists, students of the Emergency Services College or persons liable for to non-military service.
Under the Non-Military Service Act (1446/2007), the reimbursement of expenses are not reported to the Incomes Register. These include expenses related to the maintenance of the person liable for non-military service such as food, work clothes and equipment, accommodation and travel allowances, and health care visits.
However, report any other non-taxable payments made by the place of service that are not by nature reimbursements of costs. Use income type 1120 Other benefit and also enter Taxability of benefit: tax-exempt.
Are you reporting benefits for the first time?
Before you can submit benefits paid by your organisation to the Incomes Register, a representative of your organisation must confirm the organisation as the reporter of the benefit payments data. This only needs to be done once.
Make a confirmation only if your organisation pays pensions, benefits or daily allowances for non-military service. Do not make the confirmation just to be on the safe side.
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.
- To view and report data, you need the "Reporting benefits payment data" authorisation.
- If you just want to view data, you need the “Browsing benefits payment data" authorisation.
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.
Page last updated 3/3/2026