Reporting benefits payment data to the Incomes Register
Benefit payers must report the pensions and benefits they have paid to the Incomes Register by filling in the benefits payment report. Data about a single payment made to a single income earner is reported using a single benefits payment report.
The benefits payment report can only be submitted by a benefit payer who has confirmed the reporting of benefits payment data in the e-service of the Incomes Register. However, benefits payers may authorise a third party to use the Incomes Register on their behalf.
Pensions paid by employers are reported to the Incomes Register by filling in the earnings payment report. The report is submitted by the employer.
Reporting to the Incomes Register replaces annual information returns submitted to the Finnish Tax Administration
Various data that was previously submitted to the Finnish Tax Administration through annual information returns or other notifications are now reported to the Incomes Register.
- annual information return, itemisation of retroactive pensions (VSTAKELE)
- annual information return on unemployment benefits payment days (VSKORVPV)
- annual information return on the pension or benefits payer's contact person (VSELVYHT)
- act on inheritance and gift tax insurance data (E).
The last annual information returns and other reports submitted to the Tax Administration regarding this data will be filed for the year 2020.
- payments paid to non-resident taxpayer’s (VSRAERIE)
- tax return on self-assessed taxes
- annual information return on pensions and benefits (VSELERIE).
- from the annual information return on pensions and benefits (VSELERIE)
- F Payment based on long-term savings contract, taxable as earned income
- M Taxable strike pay
- Q1 Annual capital income payments based on long-term savings contracts
- Q2 Long-term savings contract savings paid due to the death of the saver or another person entitled to the savings
- V3 Payments derived from long-term savings contracts, taxable as 20% higher, and as capital income
- V4 Payments derived from long-term savings contracts, taxable as 50% higher, and as capital income
- Z Refund of statutory pension insurance premiums
- pensions paid by natural persons
- from the non-resident taxpayer's annual information return (VSRAERIE)
- C2–C8 payment types (interest)
- D1 Other payment (e.g. scholarships, life insurance benefit, etc.)
- D2 Other types of yields on assets saved under a long-term savings agreement
- E1–E8 payment types (dividends and co-operative surplus)
- P4, P5, P6 and P7 payment types (payments based on a long-term savings contact).
Data reported on the benefits payment report
The following data is reported on the benefits payment report:
- identifying information about the income earner and the payer
- payment date
- earnings period
- technical information about the record, if the data is provided via an interface or upload service
- paid pensions and benefits by income type.
Most of the information to be entered on the benefits payment report is mandatory data. Complementary data is associated with certain data and payment types in certain situations. For example, ‘Benefit unit’ is mandatory for unemployment benefits and for the ‘Other pension’ income type. However, it is recommended that you also specify the 'Benefit unit' as information supplementing other income types. After you have specified the benefit unit, the Incomes Register user can determine the daily benefits and use this information in its decision-making.
You must always specify the earnings period for the income type on the benefits payment report. The period during which the benefits income was earned must be given as the earnings period, irrespective of when the benefits were paid. For example, the benefits earned during December but paid in January must be given as benefits earned in December. Read more about reporting the earnings period in Section 3.4 of the instructions Benefits: Reporting data to the Incomes Register.
Turn of the year 2020–2021:
Benefits paid for 2020 must be reported on the 2020 annual information return on unemployment benefits payment days (VSKORVPV). If unemployment benefits paid in 2021 were earned during 2020, the number of payment days in that earnings period must be reported on the annual information return. However, on the benefits payments report stating the payment date and submitted to the Incomes Register, the number of payment dates must be given as 0.
Four-digit codes are used to represent different income types when reporting benefits payment data. Several different income types of a single income earner can be reported using a single benefits payment report if the benefits share the same payment date. Any items deducted from income are also reported using income types. Read more about the income types of benefits.
Submit your benefits payment report via the technical interface or in the e-service
Pensions and benefits payment data are reported to the Incomes Register in electronic format. The data can be submitted via the technical interface or in the e-service. Benefit payers cannot report data using a paper form.
- A certificate is used in the technical interface to identify organisations. A different certificate is needed for reporting benefits payment data than for reporting earnings payment data.
- You can log in to the Incomes Register’s e-service using your personal online banking codes, a mobile certificate or a certificate card.
- In the Suomi.fi e-Authorisations service, organisations must authorise the necessary persons and organisations to use the e-service.
Also read technical documents
The data content of the benefits payment report is described in the instructions: Application instructions on the data contents of a benefits payment report (PDF)
Income types of benefits and their taxation are described in the instructions: Benefits – Descriptions of income types and items deducted from income (PDF)