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.
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).
- 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.
The data to be reported using the benefits payment report mostly comprises 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 benefit' income type. It can, however, be also reported as complementary data for another income type.
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. The use of the Katso IDs will be discontinued on 30 April 2021.
- 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)