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:
PO Box 1
FI-00055 INCOMES REGISTER, FINLAND
Incomes Register’s forms and filling instructions
- 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.
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.
- 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.
- Submit the report when the income earner works a longer period abroad.
- The report does not need to be submitted for short business trips.
- 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.