Income types of benefits

Pensions and benefits are reported to the Incomes Register with a 4-digit code, i.e. an income type (for example, 1197 Compensation for functional limitation, temporary (travel insurance)). The income type tells what type of income is in question. The description of the income type describes the nature of the income type and the grounds for granting the benefit or pension.

Deductions made from income are also reported using income types. Similar types of deductions can, however, be reported as a total sum. This means that, for example, withholding relating to different income types on the same report can be reported with a single 'Withholding tax' income type.

The income types used in the Incomes Register are at the level of detail required by the data users.

The income types are grouped by pension and benefit type:

  • Compensations for loss of earnings
  • Military and non-military service benefits
  • Compensations for loss of maintenance
  • Compensation for functional limitation, permanent
  • Compensation for functional limitation, temporary
  • Funeral grants
  • Care allowances
  • Payments related to rehabilitation and illness
  • Benefits for families with children, and home care allowance
  • Other pensions
  • Other benefits
  • Other payments based on a voluntary insurance
  • Student benefits
  • Survivors' pensions
  • Front-veteran's supplements
  • Group life insurance payments
  • Disability benefits
  • Unemployment benefits
  • Old-age pensions
  • Deductible items

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.

The income types of benefits and their tax treatment are described in the document Benefits – Descriptions of income types and items deducted from income on the Documentation pages.

Page last updated 6/16/2020