Income types of benefits
Payers report the payments they have made to the Incomes Register using income types. In the benefits payment report, use the four-digit income types given for pensions and benefits.
The following information has been provided for each income type:
- what kind of income is reported under the income type
- whether the payment is subject to tax
- the grounds for granting the benefit or pension
- specific processing rules.
Also report amounts deducted from the income using income types.
You can usually report the same type of deductions as a total amount. For example, add up all withholding taxes on different types of income to be reported together and report them as a total amount as income type 1266 Withholding tax.
Pension and benefit income types
The income types are grouped by type of pension and benefit. This page lists the code, name and typical payer for each income type.
You can check the details of each income type in the document Benefits - Codes - Income types on the Documentation page
The codeset shows the income types and their specifications, the control rules, and the legal basis and taxation principles of each income type.
For example, occupational accident insurance providers, life insurance providers and the State Treasury pay compensations for losses of earnings.
| Income type code | Income type name | Payer |
|---|---|---|
| 1048 | Daily allowance for loss of earnings (Kela) | the Social Insurance Institution (Kela) |
| 1137 | Compensation for loss of earnings to a family member of a person who has died (act on compensation for crime damage) | State Treasury |
| 1139 | Compensation for loss of earnings to a family member (act on State indemnity operations) | State Treasury |
| 1041 | Compensation for loss of earnings (act on compensation for crime damage) | State Treasury |
| 1145 | Compensation for loss of earnings (act on State indemnity operations) | State Treasury |
| 1149 | Compensation for loss of earnings (game damage act) | State Treasury |
| 1152 | Compensation for loss of earnings to a family member of an injured person (act on compensation for crime damage) | State Treasury |
| 1153 | Compensation for loss of earnings (Act on Compensation from State Funds for the Arrest or Detention of an Innocent Person) | State Treasury |
| 1163 | Compensation for loss of earnings (rail transport accidents) | State Treasury |
| 1168 | Compensation for pay for a period of physical treatment (military illnesses and accidents) | State Treasury |
| 1169 | Compensation for pay for a period of examination (military illnesses and accidents) | State Treasury |
| 1173 | Daily allowance (military illnesses and accidents) | State Treasury |
| 1177 | Compensation for loss of earnings (military illnesses and accidents) | State Treasury |
| 1184 | Compensation for loss of earnings (motor liability insurance) | motor insurers |
| 1185 | Compensation for postponement of earned income (motor liability insurance) | motor insurers |
| 1186 | Compensation for loss of earnings to a family member (motor liability insurance) | motor insurers |
| 1187 | Compensation for loss of earnings for a rehabilitation period (motor liability insurance) | motor insurers |
| 1194 | Compensation for loss of earnings (travel insurance) | insurance providers (voluntary insurance) |
| 1199 | Compensation for loss of earnings (private accident insurance) | insurance providers (voluntary insurance) |
| 1203 | Compensation for loss of earnings (medical expenses insurance) | insurance providers (voluntary insurance) |
| 1207 | Compensation for loss of earnings resulting from temporary disability (liability insurance) | insurance providers (voluntary insurance) |
| 1208 | Compensation for loss of earnings resulting from permanent disability (liability insurance) | insurance providers (voluntary insurance) |
| 1209 | Compensation for loss of earnings to a family member (liability insurance) | insurance providers (voluntary insurance) |
| 1210 | Compensation for loss of earnings to an escort (liability insurance) | insurance providers (voluntary insurance) |
| 1211 | Compensation for postponement of earned income (liability insurance) | insurance providers (voluntary insurance) |
| 1223 | Compensation for loss of earnings (patient insurance) | the Patient Insurance Centre |
| 1224 | Compensation for postponement of earned income (patient insurance) | the Patient Insurance Centre |
| 1225 | Compensation for loss of earnings to a family member (patient insurance) | the Patient Insurance Centre |
| 1226 | Compensation for loss of earnings for a rehabilitation period (patient insurance) | the Patient Insurance Centre |
| 1244 | Compensation for loss of earnings resulting from temporary disability (pharmaceutical injuries insurance) | Finnish Mutual Insurance Company for Pharmaceutical Injury Indemnities |
| 1247 | Compensation for loss of earnings to a family member (pharmaceutical injuries insurance) | Finnish Mutual Insurance Company for Pharmaceutical Injury Indemnities |
| 1253 | Compensation for loss of earnings to an escort (pharmaceutical injuries insurance) | Finnish Mutual Insurance Company for Pharmaceutical Injury Indemnities |
| 1254 | Compensation for postponement of earned income (pharmaceutical injuries insurance) | Finnish Mutual Insurance Company for Pharmaceutical Injury Indemnities |
| 1298 | Compensation for loss of earnings to a family member of a person who has died (motor liability insurance) | motor insurers |
| 1332 | Daily allowance for a serious illness of a child (voluntary insurance) | life insurance providers |
| 1334 | Compensation for loss of earnings (loan insurance) | life insurance providers |
| 1368 | Continuous compensation for loss of earnings to a family member (act on State indemnity operations) | State Treasury |
| 1369 | Continuous compensation for loss of earnings (act on compensation for crime damage) | State Treasury |
| 1370 | Continuous compensation for loss of earnings (act on State indemnity operations) | State Treasury |
| 1371 | Continuous compensation for loss of earnings (game damage act) | State Treasury |
| 1390 | Compensation for loss of earnings for a rehabilitation period over one year after the injury (motor liability insurance) | motor insurers |
| 1391 | Compensation for loss of earnings to a family member of a person who has died (liability insurance) | insurance providers (voluntary insurance) |
| 1398 | Compensation for loss of earnings over one year after the injury (motor liability insurance) | motor insurers |
| 1399 | Compensation for postponement of earned income over one year after the injury (motor liability insurance) | motor insurers |
| 1400 | Compensation for loss of earnings to a family member over one year after the injury (motor liability insurance) | motor insurers |
| 1401 | Compensation for loss of earnings to a family member of a person who has died when more than one year has passed from the injury (motor liability insurance) | motor insurers |
| 1404 | Compensation for loss of earnings resulting from permanent disability when more than one year has passed from the injury (liability insurance) | insurance providers (liability insurance) |
| 1407 | Compensation for postponement of earned income when more than one year has passed from the injury (liability insurance) | insurance providers (liability insurance) |
| 1408 | Reimbursement for lost income from capital | non-life insurance providers, State Treasury |
| 1428 | Daily allowance (Act on indemnity for accidents at work payable to government employees under distance work arrangements) | State Treasury |
| 1432 | Compensation for pay for a period of physical treatment (Act on indemnity for accidents at work payable to government employees under distance work arrangements) | State Treasury |
| 1433 | Daily allowance, an accident during working time (occupational accident insurance) | occupational accident insurance providers |
| 1434 | Daily allowance, an accident during leisure time (occupational accident insurance) | occupational accident insurance providers |
| 1435 | Rehabilitation allowance, an accident during working time (occupational accident insurance) | occupational accident insurance providers |
| 1436 | Rehabilitation allowance, an accident during leisure time (occupational accident insurance) | occupational accident insurance providers |
| 1437 | Compensation for loss of earnings to a family member who joins in adjustment training, an accident during working time (occupational accident insurance) | occupational accident insurance providers |
| 1438 | Compensation for loss of earnings to a family member who joins in adjustment training, an accident during leisure time (occupational accident insurance) | occupational accident insurance providers |
| 1439 | Compensation for pay for a period of physical treatment, an accident during working time (occupational accident insurance) | occupational accident insurance providers |
| 1440 | Compensation for pay for a period of physical treatment, an accident during leisure time (occupational accident insurance) | occupational accident insurance providers |
| 1441 | Compensation for pay for a period of examination, an accident during working time (occupational accident insurance) | occupational accident insurance providers |
| 1442 | Compensation for pay for a period of examination, an accident during leisure time (occupational accident insurance) | occupational accident insurance providers |
The Finnish Defence Forces and places of the non-military service pay military and non-military service benefits.
| Income type code | Income type name | Payer |
|---|---|---|
| 1219 | Reservist pay | the Finnish Defence Forces |
| 1220 | Supplementary service pay (Non-Military Service Act) | Siviilipalveluskeskus |
| 1283 | Daily allowance for conscripts, reservists, students of the Emergency Services College or persons liable for non-military service | the Finnish Defence Forces, KEHA Centre, places of the non-military service |
| 1343 | Conscript's allowance (conscript's allowance act) | the Social Insurance Institution (Kela) |
For example, insurance providers and the State Treasury pay compensation for losses of maintenance.
| Income type code | Income type name | Payer |
|---|---|---|
| 1136 | Compensation for loss of maintenance (act on compensation for crime damage) | the State Treasury |
| 1138 | Compensation for loss of maintenance (act on State indemnity operations) | the State Treasury |
| 1140 | Compensation for loss of maintenance (game damage act) | the State Treasury |
| 1154 | Compensation for decrease of maintenance (Act on Compensation from State Funds for the Arrest or Detention of an Innocent Person) | the State Treasury |
| 1212 | Compensation for loss of maintenance (liability insurance) | insurance providers (voluntary insurance) |
| 1246 | Compensation for loss of maintenance (pharmaceutical injuries insurance) | Finnish Mutual Insurance Company for Pharmaceutical Injury Indemnities |
For example, the State Treasury and occupational accident insurance providers pay compensation for permanent functional limitations.
| Income type code | Income type namn | Payer |
|---|---|---|
| 1133 | Compensation for functional limitation (occupational accident insurance) | occupational accident insurance providers |
| 1144 | Compensation for functional limitation, permanent (act on compensation for crime damage) | the State Treasury |
| 1148 | Compensation for functional limitation, permanent (act on State indemnity operations) | the State Treasury |
| 1151 | Compensation for functional limitation, permanent (game damage act) | the State Treasury |
| 1156 | Compensation for functional limitation, permanent (act on the compensation of damage on State official journeys) | the State Treasury |
| 1176 | Compensation for functional limitation (military illnesses and accidents) | the State Treasury |
| 1180 | Compensation for functional limitation, permanent (military illnesses and accidents, crisis management) | the State Treasury |
| 1189 | Compensation for functional limitation, permanent (motor liability insurance) | motor insurers |
| 1196 | Compensation for functional limitation, permanent (travel insurance) | insurance providers (voluntary insurance) |
| 1201 | Compensation for functional limitation, permanent (private accident insurance) | insurance providers (voluntary insurance) |
| 1205 | Compensation for functional limitation, permanent (medical expenses insurance) | insurance providers (voluntary insurance) |
| 1213 | Compensation for functional limitation, permanent (liability insurance) | insurance providers (voluntary insurance) |
| 1228 | Compensation for functional limitation, permanent (patient insurance) | the Patient Insurance Centre |
| 1249 | Compensation for functional limitation, permanent (pharmaceutical injuries insurance) | Finnish Mutual Insurance Company for Pharmaceutical Injury Indemnities |
| 1274 | Compensation for functional limitation (statutory insurance coverage for professional athletes) | non-life insurance providers |
| 1275 | Compensation for functional limitation, permanent (voluntary sports insurance) | non-life insurance providers |
| 1365 | Compensation for functional limitation, permanent (military illnesses and accidents) | the State Treasury |
| 1430 | Compensation for functional limitation, permanent (Act on indemnity for accidents at work payable to government employees under distance work arrangements) | the State Treasury |
For example, insurance providers and the State Treasury pay compensation for temporary functional limitations.
| Income type code | Income type name | Payer |
|---|---|---|
| 1142 | Compensation for functional limitation, temporary (act on compensation for crime damage) | the State Treasury |
| 1143 | Compensation for suffering (act on compensation for crime damage) | the State Treasury |
| 1146 | Compensation for functional limitation, temporary (act on State indemnity operations) | the State Treasury |
| 1147 | Compensation for suffering (act on State indemnity operations) | the State Treasury |
| 1150 | Compensation for functional limitation, temporary (game damages act) | the State Treasury |
| 1155 | Compensation for suffering (Act on Compensation from State Funds for the Arrest or Detention of an Innocent Person) | the State Treasury |
| 1188 | Compensation for functional limitation, temporary (motor liability insurance) | motor insurers |
| 1192 | Compensation for mental suffering to a family member (motor liability insurance) | motor insurers |
| 1197 | Compensation for functional limitation, temporary (travel insurance) | insurance providers (voluntary insurance) |
| 1202 | Compensation for functional limitation, temporary (private accident insurance) | insurance providers (voluntary insurance) |
| 1206 | Compensation for functional limitation, temporary (medical expenses insurance) | insurance providers (voluntary insurance) |
| 1214 | Compensation for functional limitation, temporary (liability insurance) | insurance providers (voluntary insurance) |
| 1227 | Compensation for functional limitation, temporary (patient insurance) | the Patient Insurance Centre |
| 1248 | Compensation for functional limitation, temporary (pharmaceutical injuries insurance) | Finnish Mutual Insurance Company for Pharmaceutical Injury Indemnities |
| 1316 | Compensation for suffering to a family member (act on State indemnity operations) | the State Treasury |
| 1393 | Compensation for mental suffering to a family member (liability insurance) | insurance providers (voluntary insurance) |
For example, insurance providers and the State Treasury pay funeral grants.
| Income type code | Incomes type name | Payer |
|---|---|---|
| 1102 | Funeral grant (statutory earnings-related pension insurance) | earnings-related pension providers |
| 1117 | Funeral grant (voluntary earnings-related pension insurance) | pension funds |
| 1135 | Funeral assistance (occupational accident insurance) | occupational accident insurance providers |
| 1157 | Funeral grant (act on the compensation of damage on State official journeys) | the State Treasury |
| 1162 | Funeral grant (military injuries act) | the State Treasury |
| 1178 | Funeral grant (military illnesses and accidents) | the State Treasury |
| 1198 | Funeral grant (voluntary non-life insurance) | insurance providers (voluntary insurance) |
| 1260 | Funeral grant (direct supplementary pension scheme) | pension funds, employers |
| 1278 | Funeral grant (statutory insurance coverage for professional athletes) | non-life insurance providers |
| 1279 | Funeral grant (voluntary sports insurance) | non-life insurance providers |
| 1337 | Funeral grant (TEL supplementary pension cover) | earnings-related pension providers |
| 1340 | Funeral grant (group pension insurance) | life insurance providers |
| 1373 | Funeral grant (public insurance funds act) | sickness fund |
| 1431 | Funeral grant (Act on indemnity for accidents at work payable to government employees under distance work arrangements) | the State Treasury |
For example, insurance providers and the State Treasury pay care allowances.
| Income type code | Income type name | Payer |
|---|---|---|
| 1127 | Care allowance (occupational accident insurance) | occupational accident insurance providers |
| 1128 | Handicap supplement (occupational accident insurance) | occupational accident insurance providers |
| 1170 | Care allowance (military illnesses and accidents) | the State Treasury |
| 1171 | Handicap supplement (military illnesses and accidents) | the State Treasury |
| 1193 | Care allowance (motor liability insurance) | motor insurers |
| 1216 | Care allowance (liability insurance) | insurance providers (voluntary insurance) |
| 1231 | Care allowance (patient insurance) | the Patient Insurance Centre |
| 1252 | Care allowance (pharmaceutical injuries insurance) | Finnish Mutual Insurance Company for Pharmaceutical Injury Indemnities |
| 1276 | Care allowance (statutory insurance coverage for professional athletes) | non-life insurance providers |
| 1277 | Care allowance (voluntary sports insurance) | non-life insurance providers |
| 1341 | Handicap supplement (statutory insurance coverage for professional athletes) | non-life insurance providers |
For example, insurance providers, the Social Insurance Institution (Kela) and municipalities pay payments related to rehabilitation and illness.
| Income type code | Income type name | Payer |
|---|---|---|
| 1043 | Rehabilitation allowance (rehabilitation act) | the Social Insurance Institution (Kela) |
| 1044 | Rehabilitation allowance for pensioners (rehabilitation act) | the Social Insurance Institution (Kela) |
| 1045 | Partial rehabilitation allowance (rehabilitation act) | the Social Insurance Institution (Kela) |
| 1046 | Means-tested rehabilitation assistance (rehabilitation act) | the Social Insurance Institution (Kela) |
| 1047 | Rehabilitation allowance for young persons (rehabilitation act) | the Social Insurance Institution (Kela) |
| 1049 | Partial sickness allowance (Health Insurance Act) | the Social Insurance Institution (Kela) |
| 1050 | Sickness allowance (Health Insurance Act) | the Social Insurance Institution (Kela) |
| 1051 | YEL daily allowance (Health Insurance Act) | the Social Insurance Institution (Kela) |
| 1052 | Special care allowance (Health Insurance Act) | the Social Insurance Institution (Kela) |
| 1053 | Daily allowance for communicable diseases (Health Insurance Act) | the Social Insurance Institution (Kela) |
| 1094 | Rehabilitation allowance (statutory earnings-related pension insurance) | earnings-related pension providers |
| 1096 | Rehabilitation assistance (statutory earnings-related pension insurance) | earnings-related pension providers |
| 1097 | Rehabilitation increment (statutory earnings-related pension insurance) | earnings-related pension providers |
| 1098 | Partial rehabilitation assistance (statutory earnings-related pension insurance) | earnings-related pension providers |
| 1099 | Partial rehabilitation allowance (statutory earnings-related pension insurance) | earnings-related pension providers |
| 1116 | Sickness assistance or allowance (pension funds) | pension funds |
| 1121 | MELA sickness allowance (act on compensating a waiting period according to the Health Insurance Act to farmers) | The Farmers’ Social Insurance Institution Mela |
| 1160 | Supplementary annuity (military injuries act) | the State Treasury |
| 1175 | Rehabilitation allowance (military illnesses and accidents) | the State Treasury |
| 1282 | Compensation for daily hospital charge (hospitalisation insurance) | life insurance providers |
| 1303 | Partial rehabilitation increment (statutory earnings-related pension insurance) | earnings-related pension providers |
| 1308 | Support for a special health reason (Åland Islands) | The Province of Åland Islands and its municipalities |
| 1354 | Rehabilitation allowance (Åland Islands) | The Provincial Government of Åland |
| 1429 | Rehabilitation subsidy (Act on indemnity for accidents at work payable to government employees under distance work arrangements) | the State Treasury |
For example, the Social Insurance Institution (Kela) and municipalities pay benefits for families with children, and home care allowance.
| Income type code | Income type name | Payer |
|---|---|---|
| 1001 | Parental allowance (before 1.8.2022) | the Social Insurance Institution (Kela) |
| 1002 | Special maternity allowance (before 1.8.2022) | the Social Insurance Institution (Kela) |
| 1003 | Paternity allowance (before 1.8.2022) | the Social Insurance Institution (Kela) |
| 1004 | Maternity allowance (before 1.8.2022) | the Social Insurance Institution (Kela) |
| 1005 | Partial parental allowance (before 1.8.2022) | the Social Insurance Institution (Kela) |
| 1006 | Child home care allowance: care allowance | the Social Insurance Institution (Kela) |
| 1007 | Child home care care allowance: care supplement | the Social Insurance Institution (Kela) |
| 1008 | Child home care allowance: municipal supplement | the Social Insurance Institution (Kela), municipalities |
| 1009 | Flexible care allowance | the Social Insurance Institution (Kela) |
| 1010 | Partial care allowance | the Social Insurance Institution (Kela) |
| 1011 | Private day care allowance: care allowance for parents | the Social Insurance Institution (Kela) |
| 1012 | Private day care allowance: care supplement for parents | the Social Insurance Institution (Kela) |
| 1013 | Private day care allowance: municipal supplement for parents | the Social Insurance Institution (Kela), municipalities |
| 1014 | Child maintenance allowance | the Social Insurance Institution (Kela) |
| 1232 | Child home care allowance, basic component (Åland Islands) | The Province of Åland Islands and its municipalities |
| 1233 | Increased child home care allowance (Åland Islands) | The Province of Åland Islands and its municipalities |
| 1234 | Child home care allowance, sibling supplement (Åland Islands) | The Province of Åland Islands and its municipalities |
| 1235 | Child home care allowance, basic amount supplement (Åland Islands) | The Province of Åland Islands and its municipalities |
| 1236 | Child home care allowance for a multiple-birth family (Åland Islands) | The Province of Åland Islands and its municipalities |
| 1237 | Child home care allowance for a sibling (Åland Islands) | The Province of Åland Islands and its municipalities |
| 1238 | Partial care allowance (Åland Islands) | The Province of Åland Islands and its municipalities |
| 1290 | Baby money (municipalities) | municipalities |
| 1305 | Child benefit (Åland Islands) | the Social Insurance Institution (Kela) (Åland Islands) |
| 1306 | Child maintenance allowance (Åland Islands) | the Social Insurance Institution (Kela) (Åland Islands) |
| 1307 | Child home care allowance for a person living in an EU or EEC country or Switzerland (Åland Islands) | The Province of Åland Islands and its municipalities |
| 1344 | Child benefit (act on child benefit) | the Social Insurance Institution (Kela) |
| 1422 | Pregnancy allowance | the Social Insurance Institution (Kela) |
| 1423 | Parental allowance | the Social Insurance Institution (Kela) |
| 1424 | Partial parental allowance | the Social Insurance Institution (Kela) |
| 1425 | Special pregnancy allowance | the Social Insurance Institution (Kela) |
| 1446 | Partial special pregnancy allowance | the Social Insurance Institution (Kela) |
For example, earnings-related pension providers, the Social Insurance Institution (Kela) and Keva pay other pensions.
| Income type code | Income type name | Payer |
|---|---|---|
| 1026 | Guarantee pension | the Social Insurance Institution (Kela) |
| 1027 | Child increase (National Pensions Act) | the Social Insurance Institution (Kela) |
| 1040 | Pension assistance | the Social Insurance Institution (Kela) |
| 1085 | Representatives' pension (act on representatives' pensions and adjustment allowance) | Keva |
| 1086 | Years-of-service pension (statutory earnings-related pension insurance) | earnings-related pension providers |
| 1089 | Special compensation paid to a spouse of an official in a foreign representative office | Keva |
| 1090 | Supplementary State artist pension | Keva |
| 1091 | Supplementary athlete pension | Keva |
| 1093 | President of the Republic's pension | Keva |
| 1113 | Unemployment pension (pension funds) | pension funds |
| 1119 | Other pension | pension payers |
| 1262 | Farm closure pension (farm closure pension act) | The Farmers’ Social Insurance Institution Mela |
| 1317 | Supplementary journalist pension | Keva |
| 1320 | Supplementary switchboard operator pension | Keva |
| 1321 | Supplementary pension for a person insured under the Employees' Pensions Act (TEL) | Keva |
| 1331 | Unemployment pension (group pension insurance) | life insurance providers |
| 1417 | Years-of-service pension (voluntary earnings-related pension insurance) | insurance funds, pension funds |
| 1418 | Years-of-service pension (direct supplementary pension scheme) | employers |
For example, unemployment funds, the Social Insurance Institution (Kela) ja the State Treasury pay other benefits.
| Income type code | Income type name | Payer |
|---|---|---|
| 1022 | Job alternation compensation (Kela) | the Social Insurance Institution (Kela) |
| 1041 | Housing allowance for pension recipients | the Social Insurance Institution (Kela) |
| 1042 | General housing allowance | the Social Insurance Institution (Kela) |
| 1059 | Job alternation compensation (unemployment funds) | unemployment funds |
| 1074 | Payment from a capital redemption policy | life insurance providers |
| 1120 | Other benefit | benefit payers |
| 1158 | Death benefit (act on the compensation of damage on State official journeys) | the State Treasury |
| 1167 | Compensation (Act on Compensation for the Excessive Length of Judicial Proceedings) | the State Treasury |
| 1181 | Death benefit (military illnesses and accidents, crisis management) | the State Treasury |
| 1217 | Compensation for persons trained in the Emergency Services College (Rescue Act) | The Finnish Government Shared Services Centre for Finance and HR (Palkeet) |
| 1218 | Start-up grant | employment authority |
| 1270 | Unjust enrichment | benefit payers |
| 1292 | Other benefit (municipalities) | municipalities |
| 1299 | Farmer's early retirement aid, basic amount | The Farmers’ Social Insurance Institution Mela |
| 1300 | Farmer's early retirement aid, supplementary amount | The Farmers’ Social Insurance Institution Mela |
| 1301 | Farmer's early retirement aid, child increase | The Farmers’ Social Insurance Institution Mela |
| 1304 | General housing allowance (Åland Islands) | the Social Insurance Institution (Kela) (Åland Islands) |
| 1309 | Daily allowance (Åland Islands) | The Åland Islands Labour and Student Services Authority |
| 1366 | Death benefit (military illnesses and accidents) | the State Treasury |
| 1372 | Parting grant (public insurance funds act) | sickness fund |
| 1374 | Additional daily allowance (public insurance funds act) | sickness fund |
| 1389 | Loss from a capital redemption policy | life insurance providers |
| 1426 | Redeployment aid | unemployment funds, the Social Insurance Institution (Kela) |
For example, insurance providers and life insurance providers pay other payments based on a voluntary insurance.
| Income type code | Income type name | Payer |
|---|---|---|
| 1061 | Compensation paid based on a sick leave or temporary incapacity to work (voluntary insurance) | life insurance providers |
| 1062 | Pension (voluntary personal pension scheme taken out by a private person) | life insurance providers |
| 1063 | Pension (voluntary personal pension scheme taken out by the employer) | life insurance providers |
| 1065 | Surrender value (voluntary personal pension scheme taken out by a private person) | life insurance providers |
| 1066 | Death benefit (voluntary personal pension scheme) | life insurance providers |
| 1067 | Surrender value (voluntary personal pension scheme taken out by the employer) | life insurance providers |
| 1168 | Death benefit (group pension insurance) | life insurance providers |
| 1071 | Saved amount (endowment insurance) | life insurance providers |
| 1072 | Surrender value (endowment insurance) | life insurance providers |
| 1073 | Death benefit (endowment insurance) | life insurance providers |
| 1075 | Death benefit (risk life insurance) | life insurance providers |
| 1076 | Compensation for illness, incapacity to work or permanent functional limitation (voluntary insurance) | life insurance providers |
| 1112 | Part-time pension (group pension insurance) | pension funds |
| 1118 | Death benefit (term insurance) | pension funds |
| 1195 | Death benefit (travel insurance) | insurance providers (voluntary insurance) |
| 1200 | Death benefit (private accident insurance) | insurance providers (voluntary insurance) |
| 1204 | Death benefit (medical expenses insurance) | insurance providers (voluntary insurance) |
| 1261 | Pension (single premium voluntary pension insurance) | life insurance providers |
| 1326 | Surrender value (risk life insurance) | life insurance providers |
| 1327 | Saved amount (risk life insurance) | life insurance providers |
| 1342 | Part-time pension (voluntary earnings-related pension insurance) | pension funds |
| 1375 | Death benefit (athlete pension insurance) | life insurance providers |
| 1378 | Unemployment pension (voluntary personal pension scheme taken out by a private person) | life insurance providers |
| 1379 | Unemployment pension (voluntary personal pension scheme taken out by the employer) | life insurance providers |
| 1386 | Other compensation for the death of a family member (voluntary insurance) | insurance providers (voluntary insurance) |
| 1387 | Loss from endowment insurance, saved amount | life insurance providers |
| 1388 | Loss from endowment insurance, surrender value | life insurance providers |
| 1392 | Lump sum payment from low-value vested pensions (group pension insurance) | life insurance providers |
| 1394 | Profit from an insurance contract | life insurance providers |
| 1395 | Calculated profit from an insurance contract | life insurance providers |
| 1396 | Loss from an insurance contract | life insurance providers |
| 1397 | Loss from a voluntary fixed-term pension insurance policy | life insurance providers |
| 1421 | The yield from a pension contract with a lump-sum premium | life insurance providers |
For example, the Social Insurance Institution (Kela) and The Åland Islands Labour and Student Services Authority pay student benefits.
| Income type code | Income type name | Payer |
|---|---|---|
| 1023 | Interest assistance (act on financial aid for students) | the Social Insurance Institution (Kela) |
| 1024 | Housing supplement (act on financial aid for students) | the Social Insurance Institution (Kela) |
| 1025 | Study grant (act on financial aid for students) | the Social Insurance Institution (Kela) |
| 1103 | Scholarship for qualified employee | the Employment Fund |
| 1104 | Adult education allowance | the Employment Fund |
| 1239 | Study grant (Åland Islands) | The Åland Islands Labour and Student Services Authority |
| 1240 | Study grant for adults (Åland Islands) | The Åland Islands Labour and Student Services Authority |
| 1241 | Special study supplement (Åland Islands) | The Åland Islands Labour and Student Services Authority |
| 1242 | Student housing supplement (Åland Islands) | The Åland Islands Labour and Student Services Authority |
| 1243 | Provider supplement to the study grant (Åland Islands) | The Åland Islands Labour and Student Services Authority |
| 1291 | Student assistance (municipalities) | municipalities |
| 1345 | Basic amount of the orphan's pension for students | the Social Insurance Institution (Kela) |
| 1383 | Daily allowance for a student in apprenticeship training | organizer of apprenticeship training |
| 1384 | Family allowance for a student in apprenticeship training | organizer of apprenticeship training |
For example, the Social Insurance Institution (Kela), occupational accident insurance providers and Keva pay survivors' pensions.
| Income type code | Income type name | Payer |
|---|---|---|
| 1028 | Spouse's continuing pension, additional amount (National Pensions Act) | the Social Insurance Institution (Kela) |
| 1029 | Spouse's continuing pension, basic amount (National Pensions Act) | the Social Insurance Institution (Kela) |
| 1030 | Orphan's pension, additional amount (National Pensions Act) | the Social Insurance Institution (Kela) |
| 1031 | Spouse's initial pension (National Pensions Act) | the Social Insurance Institution (Kela) |
| 1032 | Orphan's pension, basic amount (National Pensions Act) | the Social Insurance Institution (Kela) |
| 1077 | Survivors' pension (statutory earnings-related pension insurance) | earnings-related pension providers |
| 1105 | Survivors' pension (voluntary earnings-related pension insurance) | pension funds |
| 1122 | Survivors' pension (occupational accident insurance) | occupational accident insurance providers |
| 1123 | Assistance pension (accident insurance act) | occupational accident insurance providers |
| 1161 | Assistance pension (military injuries act) | the State Treasury |
| 1179 | Survivors' pension (military illnesses and accidents) | the State Treasury |
| 1182 | Survivors' pension (motor liability insurance) | motor insurers |
| 1221 | Survivors' pension (patient insurance) | the Patient Insurance Centre |
| 1255 | Survivors' pension (direct supplementary pension scheme) | pension funds, employers |
| 1271 | Survivors' pension (voluntary personal pension scheme taken out by a private person) | life insurance providers |
| 1280 | Survivors' pension (statutory insurance coverage for professional athletes) | non-life insurance providers |
| 1281 | Survivors' pension (voluntary sports insurance) | non-life insurance providers |
| 1296 | Survivors' pension (group pension insurance) | life insurance providers |
| 1318 | Survivors' pension (act on the survivors' pensions and funeral grants of State officials) | Keva |
| 1319 | Extraordinary survivors' pension (former postholders in the Finnish Defence Forces) | Keva |
| 1322 | Survivors' pension (State widows and orphans fund) | Keva |
| 1324 | Survivors' pensions (supplementary pensions for employees of foreign representative offices) | Keva |
| 1325 | Survivors' pension (State artist pension) | Keva |
| 1333 | Survivors' pension (act on the pension right of the President of the Republic) | Keva |
| 1355 | Survivor’s pension (Åland Islands) | The Provincial Government of Åland |
| 1360 | Survivor’s pension for a member of the Legislative Assembly or the provincial government (Åland Islands) | The Provincial Government of Åland |
| 1376 | Survivors' pension (voluntary personal pension scheme taken out by the employer) | life insurance providers |
The Social Insurance Institution (Kela) and the State Treasury pay front-veteran's supplements.
| Income type code | Income type name | Payer |
|---|---|---|
| 1036 | Front-veteran's supplement | the Social Insurance Institution (Kela) |
| 1037 | Additional front-veteran's supplement | the Social Insurance Institution (Kela) |
| 1038 | Front-veteran's supplement paid to abroad | the Social Insurance Institution (Kela) |
| 1330 | Front-veteran's assistance for foreign volunteer front-veterans | the State Treasury |
For example, the State Treasury and The Farmers’ Social Insurance Institution Mela pay group life insurance payments.
| Income type code | Income type code | Payer |
|---|---|---|
| 1101 | Financial support (public sector pensions act) | Keva |
| 1164 | Financial support, basic amount (Collective Agreement for State Civil Servants and Employees under Contract) | the State Treasury |
| 1165 | Financial support, child increase (Collective Agreement for State Civil Servants and Employees under Contract) | the State Treasury |
| 1166 | Financial support, increase for accidental death (Collective Agreement for State Civil Servants and Employees under Contract) | the State Treasury |
| 1284 | Group life insurance, surviving spouse’s share (employees' group life insurance) | The Employees' Group Life Assurance Pool (Workers' Compensation Center) |
| 1285 | Group life insurance, orphan’s share (employees' group life insurance) | The Employees' Group Life Assurance Pool (Workers' Compensation Center) |
| 1286 | Group life insurance, increase for accidental death (employees' group life insurance) | The Employees' Group Life Assurance Pool (Workers' Compensation Center) |
| 1287 | Group life insurance, child increase (farmers' pensions act) | The Farmers’ Social Insurance Institution Mela |
| 1288 | Group life insurance, increase for accidental death (farmers' pensions act) | The Farmers’ Social Insurance Institution Mela |
| 1289 | Financial support (paid by the employer) | employers |
| 1302 | Group life insurance, basic amount (farmers' pensions act) | The Farmers’ Social Insurance Institution Mela |
For example, occupational accident insurance providers, life insurance providers and the State Treasury pay disability benefits.
| Income type code | Income type name | Payer |
|---|---|---|
| 1033 | Disability pension (National Pensions Act) | the Social Insurance Institution (Kela) |
| 1035 | Rehabilitation subsidy (National Pensions Act) | the Social Insurance Institution (Kela) |
| 1069 | Disability benefit (group life insurance) | life insurance providers |
| 1070 | Disability allowance (group life insurance) | life insurance providers |
| 1078 | Disability pension (statutory earnings-related pension insurance) | earnings-related pension providers |
| 1079 | Partial disability pension (statutory earnings-related pension insurance) | earnings-related pension providers |
| 1095 | Rehabilitation subsidy (statutory earnings-related pension insurance) | earnings-related pension providers |
| 1100 | Partial rehabilitation subsidy (statutory earnings-related pension insurance) | earnings-related pension providers |
| 1106 | Disability pension (voluntary earnings-related pension insurance) | pension funds |
| 1107 | Partial disability pension (voluntary earnings-related pension insurance) | pension funds |
| 1114 | Rehabilitation subsidy (voluntary earnings-related pension insurance) | pension funds |
| 1115 | Partial rehabilitation subsidy (voluntary earnings-related pension insurance) | pension funds |
| 1132 | Annuity (occupational accident insurance) | occupational accident insurance providers |
| 1159 | Annuity (military injuries act) | the State Treasury |
| 1174 | Occupational accident pension (military illnesses and accidents) | the State Treasury |
| 1183 | Disability pension (motor liability insurance) | motor insurers |
| 1222 | Disability pension (patient insurance) | the Patient Insurance Centre |
| 1245 | Disability pension (pharmaceutical injuries insurance) | Finnish Mutual Insurance Company for Pharmaceutical Injury Indemnities |
| 1256 | Disability pension (direct supplementary pension scheme) | pension funds, employers |
| 1257 | Partial disability pension (direct supplementary pension scheme) | pension funds, employers |
| 1265 | Disability pension (group pension insurance) | life insurance providers |
| 1272 | Occupational accident pension (statutory insurance coverage for professional athletes) | non-life insurance providers |
| 1273 | Occupational accident pension (voluntary sports insurance) | non-life insurance providers |
| 1293 | Partial disability pension (group pension insurance) | life insurance providers |
| 1294 | Rehabilitation subsidy (group pension insurance) | life insurance providers |
| 1295 | Partial rehabilitation subsidy (group pension insurance) | life insurance providers |
| 1297 | Disability pension (life insurance) | life insurance providers |
| 1323 | Disability pension (supplementary pensions for employees of foreign representative offices) | Keva |
| 1336 | Disability pension (voluntary personal pension scheme taken out by a private person) | life insurance providers |
| 1338 | Rehabilitation subsidy (direct supplementary pension scheme) | earnings-related pension providers |
| 1339 | Partial rehabilitation subsidy (direct supplementary pension scheme) | earnings-related pension providers |
| 1350 | Disability pension (Åland Islands) | The Provincial Government of Åland |
| 1351 | Partial disability pension (Åland Islands) | The Provincial Government of Åland |
| 1352 | Rehabilitation subsidy (Åland Islands) | The Provincial Government of Åland |
| 1353 | Partial rehabilitation subsidy (Åland Islands) | The Provincial Government of Åland |
| 1359 | Disability pension for a member of the Legislative Assembly or the provincial government (Åland Islands) | The Provincial Government of Åland |
| 1377 | Disability pension (voluntary personal pension scheme taken out by the employer) | life insurance providers |
| 1427 | Occupational accident pension (Act on indemnity for accidents at work payable to government employees under distance work arrangements) | the State Treasury |
| 1443 | Occupational accident pension, an accident during working time (occupational accident insurance) | occupational accident insurance providers |
| 1444 | Occupational accident pension, an accident during leisure time (occupational accident insurance) | occupational accident insurance providers |
For example, the Social Insurance Institution (Kela), unemployment funds and municipalities pay unemployment benefits.
| Income type code | Income type name | Payer |
|---|---|---|
| 1015 | Labour market subsidy | the Social Insurance Institution (Kela) |
| 1016 | Child increase (unemployment security act) | the Social Insurance Institution (Kela), unemployment funds |
| 1017 | Increase (labour market subsidy or basic unemployment allowance) | the Social Insurance Institution (Kela) |
| 1018 | Expense allowance for when abroad (unemployment benefit) | the Social Insurance Institution (Kela), unemployment funds, employment authority |
| 1019 | Expense allowance (unemployment benefit) | the Social Insurance Institution (Kela), unemployment funds, employment authority |
| 1020 | Basic unemployment allowance | the Social Insurance Institution (Kela) |
| 1021 | Increased expense allowance (unemployment benefit) | the Social Insurance Institution (Kela), unemployment funds, employment authority |
| 1054 | Basic component of the earnings-related allowance | unemployment funds |
| 1055 | Increased earnings-related component of the earnings-related allowance | unemployment funds |
| 1056 | Child increase to earnings-related allowance | unemployment funds |
| 1058 | Commuting and relocation allowance (unemployment security act) | the Social Insurance Institution (Kela), unemployment funds |
| 1060 | Unemployment benefit (voluntary insurance) | life insurance providers |
| 1083 | Adjustment pension (act on representatives' pensions and adjustment allowance) | Keva |
| 1084 | Adjustment allowance (act on representatives' pensions and adjustment allowance) | Keva |
| 1263 | Child increase to commuting and relocation allowance (unemployment security act) | unemployment funds |
| 1264 | Increased commuting and relocation allowance (unemployment security act) | unemployment funds |
| 1310 | Employment subsidy (Åland Islands) | The Åland Islands Labour and Student Services Authority |
| 1311 | Basic unemployment allowance (Åland Islands) | The Province of Åland Islands and its municipalities |
| 1312 | Increase to basic unemployment allowance (Åland Islands) | The Province of Åland Islands and its municipalities |
| 1313 | Child increase to basic unemployment allowance (Åland Islands) | The Province of Åland Islands and its municipalities |
| 1314 | Labour market subsidy (Åland Islands) | The Province of Åland Islands and its municipalities |
| 1315 | Earnings-related component of earnings-related allowance | unemployment funds |
| 1361 | Adjustment allowance (Åland Islands) | The Provincial Government of Åland |
| 1362 | Increment (labour market subsidy) (Åland Islands) | The Provincial Government of Åland |
| 1363 | Child increase (labour market subsidy) (Åland Islands) | The Provincial Government of Åland |
| 1364 | Recurring compensation paid to a civil servant | the State Treasury |
| 1445 | General social security benefit on basis of unemployment | the Social Insurance Institution (Kela) |
For example, the Social Insurance Institution (Kela), earnings-related pension providers and life insurance providers pay old-age pensions.
| Income type code | Income type name | Payer |
|---|---|---|
| 1034 | Old-age pension (National Pensions Act) | the Social Insurance Institution (Kela) |
| 1064 | Old-age pension (group pension insurance) | life insurance providers |
| 1080 | Partial early old-age pension (statutory earnings-related pension insurance) | earnings-related pension providers |
| 1081 | Old-age pension (statutory earnings-related pension insurance) | earnings-related pension providers |
| 1082 | Early old-age pension (statutory earnings-related pension insurance) | earnings-related pension providers |
| 1087 | Part-time pension (statutory earnings-related pension insurance) | earnings-related pension providers |
| 1088 | Old-age pension (supplementary pensions for employees of foreign representative offices) | Keva |
| 1108 | Old-age pension (voluntary earnings-related pension insurance) | pension funds |
| 1109 | Partial old-age pension (voluntary earnings-related pension insurance) | pension funds |
| 1110 | Early old-age pension (voluntary earnings-related pension insurance) | pension funds |
| 1111 | Early pension (voluntary earnings-related pension insurance) | pension funds, life insurance providers |
| 1258 | Old-age pension (direct supplementary pension sheme) | pension funds, employers |
| 1259 | Early old-age pension (direct supplementary pension scheme) | pension funds, employers |
| 1346 | Old-age pension (Åland Islands) | The Provincial Government of Åland |
| 1347 | Early old-age pension (Åland Islands) | The Provincial Government of Åland |
| 1348 | Partial early old-age pension (Åland Islands) | The Provincial Government of Åland |
| 1349 | Part-time pension (Åland Islands) | The Provincial Government of Åland |
| 1356 | Old-age pension for a member of the Legislative Assembly or the provincial government (Åland Islands) | The Provincial Government of Åland |
| 1357 | Advance old-age pension for a member of the Legislative Assembly or the provincial government (Åland Islands) | The Provincial Government of Åland |
| 1358 | Early old-age pension for a member of the Legislative Assembly or the provincial government (Åland Islands) | The Provincial Government of Åland |
| 1385 | Old-age pension (athlete pension insurance) | life insurance providers |
| 1419 | Partial early old-age pension (voluntary earnings-related pension insurance) | insurance funds, pension funds |
| 1420 | Partial early old-age pension (direct supplementary pension scheme) | employers |
All benefit payers use the income types for deductible items.
| Income type code | Income type name |
|---|---|
| 1266 | Withholding tax |
| 1267 | Tax at source |
| 1268 | Tax at source deduction |
| 1269 | Distraint |
The income types used in the Incomes Register are at the level of detail required by the data users.
Control rules determine the information specified for each income type
The income types have certain default control rules, i.e. they contain information on whether the control rule applies to the income type or not. The control rules determine what complementary information can or must be specified for the income type.
The control rules are:
- Entry of Taxability information prevented
- Taxability information mandatory
- Benefit unit mandatory
- Grounds for pension paid to a non-resident taxpayer information is mandatory for a non-resident taxpayer.
The control rules for the income types of benefits are described in the document Benefits - Codes - Income types on the Documentation pages.
Page last updated 1/7/2026