Incomes Register’s forms

Data can only be reported to the Incomes Register on a paper form in special circumstances. For example, if electronic reporting is impossible for a payer due to a technical obstacle. In practice, this mainly applies to private individuals, death estates, casual employers and foreign payers.

 Forms cannot be sent as registered letters.

Send the form to the address:

Incomes Register
PO Box 1
FI-00055 INCOMES REGISTER, FINLAND

Incomes Register’s forms and  filling instructions

Earnings payment report (TULOR 6101e)

  • The earnings payment report can be used in most wage payment situations.
  • Use this form if both the payer and income earner have a Finnish identifier: a personal identity code or Business ID.
  • You can also use this form if
    • the payer is a temporary employer, a household or a pool of household employers
    • the income earner is a partial owner or an organisation.

Detailed earnings payment report (TULOR 6104e)

Always use the detailed earnings payment report if

  • the payer or income earner does not have a Finnish personal identity code or Business ID
  • the payer or income earner does not have any identifier
  • you are reporting international situations, for example, if the payer is a non-Finnish employee or if the income earner is a non-resident taxpayer or works outside Finland
  • you are reporting special wage payment situations, such as an unjust enrichment, recovery, bankruptcy, or wages paid as a substitute payer
  • the income earner is a joint owner with the payer or the income earner is a self-employed person not obliged to take out YEL or MYEL insurance.

Employer's separate report (TULOR 6103e)

  • Report the employer’s health insurance contribution and related deductions or the regular employer’s ‘No wages payable’ data for the reporting month.
  • If you are a regular employer registered in the Finnish Tax Administration’s employer register, submit a report every month. If you are not registered with the employer register, submit a report for the months for which you have paid wages.
  • Report earnings payment data for every employee and every payment separately with form 6101 or 6104.

Information on international work (TULOR 6105e)

  • Submit the report when the income earner works a longer period abroad.
  • The report does not need to be submitted for short business trips.

Employee leasing notice (TULOR 6106e)

  • Submit the report for foreign leased employees who a foreign company has leased for a service recipient in Finland.
  • The report must be submitted regardless of the duration of the work period.

Paper forms cannot be used by employers whose earnings-related pension provider code is one of the following:

20 Keva member organisations
24 Keva - Åland landskapsregerings pensionssystem
25 Keva - church
29 Keva - Kela employment pensions
30 Keva - state

If you are a public sector employer or wish to report seafarer's income or wages paid to a person working on a road ferry on Åland Islands and you cannot submit the report electronically, please contact the Incomes Register's customer service.