Detailed earnings payment report (TULOR 6104e)

Detailed earnings payment report (TULOR 6104e) may be used to report all wage payments.

If the payer and the income earner have a Finnish personal identity code or Business ID, the information may also be submitted on the earnings payment report (TULOR 6101e).

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.

Use the form for the correct year

Select the form for the correct year according to the payment date. For example, if the payment date is in 2022, use the form for 2022. If you are correcting a previously submitted report, use the form for the year in question. It is important that you use the form for the correct year because forms differ from one year to the next.

The forms and their filling instructions are available in Finnish, Swedish and English. Instructions for filling in the form for 2021 are available in Sami:  Viiddes bálkádiehtoalmmuhus, deavdinráva 2021.

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Instructions for filling in the detailed earnings payment report (TULOR 6104e) 

These filling instructions apply to filling in and correcting data on the detailed earnings payment report (TULOR 6104e). The filling instructions include separate descriptions for any differences between the forms and instructions for different years. For example, there may be differences in the following sections:

  • payer details: pool of household employers
  • earner identifiers: from 2022, two income earner identifiers can be entered on the form, earlier years only one
  • additional income earner data: self-employed person, no obligation to take out YEL or MYEL insurance and person receiving wages paid by a diplomatic mission
  • available income types
  • car benefit: car emissions value
  • additional information on recovery: the withholding or tax at source to which the recovered amount is subject.

General information on submitting the report

 As a rule, reports to the Incomes Register must be submitted electronically. If electronic reporting is not possible, you may submit a report on a paper form in special circumstances.

Report wages to the Incomes Register as of 1 January 2019

Starting from 2019, employers and other payers are required to report wages paid and other payments to the Incomes Register. A single earnings payment report can be used to report information on payments made to a single income earner on the same payment date.

All pages of the form must be returned even if there are some pages with no data to be submitted. Fill in a separate report for each income earner, and enter all the required payer details in every report, even if the payer is the same on all reports.

If a report has been filled in incorrectly or data is missing, the report will be rejected. A rejected report is not saved in the Incomes Register.

Deadline for reporting

If the earnings payment report is submitted on paper, it must be submitted within eight (8) days from the date of payment of wages. However, natural persons and decedent’s estates not registered in the Tax Administration’s register for regular employers may submit the report no later than on the eighth (8th) day of the calendar month following the wage payment date.

If the deadline for submitting the report falls on a Saturday, Sunday or a public holiday, the deadline moves to the next banking day. If the earnings payment report is submitted late, the Tax Administration may impose a late filing penalty.

Detailed guidance

For more detailed information on different reporting situations, please read the following instructions:

Enter the following information on the detailed earnings payment report (TULOR 6104e)

Report's identifying information

Fill in the report’s identifying information in the top section of every page. The identifying information must be the same on all pages of the form. The identifying information includes:

  • Type of action
  • Pay period
  • Payment date
  • Payer's report reference.

Type of action

Tick the appropriate box based on whether you are submitting a new report, replacement report or report cancellation. You can select only one type of action. This information is mandatory.

  • A new report is a report in which you submit a report of the payment of wages for the first time, or the report concerns an unjust enrichment or recovery. If the report is rejected and you must resubmit the data. This constitutes a new report.
  • A replacement report should be submitted when an earlier report needs to be corrected. All data must be resubmitted on a replacement report, i.e. it must contain the data that was correct on the original report in addition to new and changed data. You must specify the report reference of the earlier report in the replacement report.
  • Select Report cancellation when entirely cancelling a report submitted earlier. When cancelling a report, in addition to specifying the type of action, you only need to specify the payer identifier and the report reference of the earlier report so that the correct report is cancelled. The recommendation is not to cancel a report until a new report can be submitted.
    • As a rule, corrections to the Incomes Register are made using replacement reports, but there are also situations in which data cannot be corrected using the replacement report. Instead of the replacement procedure, the report submitted previously must first be cancelled and then a new report must be submitted that contains the correct information. Such situations include:
      • payment date correction
      • pay period correction
      • correction of the payer’s and income earner’s customer identifiers
      • correction of the income earner type ‘Athlete’ or ‘Organisation’
      • correction of the payer type ‘Temporary employer’ (no TyEL insurance policy)
      • correction of the customer identifiers of the actual employer in substitute payer situations
      • correction of the ‘I act as a substitute payer’ information
      • correction of the income earner’s date of birth
      • correction of the pension policy number
      • correction of the occupational accident insurance company identifier or policy number
      • correction of insurance information:
        • retrospective changes to the ‘No obligation to provide insurance’ data
        • retrospective changes to the ‘Not subject to Finnish social security’ data.
    • The correction of the insurance information mentioned last refers to a situation where the income earner’s income was originally reported as being subject to social insurance contributions, but it is later noticed that there would have been no obligation to provide insurance with regard to the income paid to the income earner or that, contrary to earlier information, the income earner is not subject to Finnish social security (or vice versa). In such a case, the original report must first be cancelled and a new report must be submitted that contains the correct insurance information. The above procedure must be used in order to also deliver the data to social insurance providers who had received the incorrectly reported data.

Pay period

Report the start date and end date of the pay period. Report the start date and end date in the format ddmmyyyy, as follows: 01052022–31052022. The pay period is the period for which wages are paid. When the period of employment ends, so too does the pay period. This information is mandatory.

  • Please note that pay period is not the same as earnings period. Earnings period may be different from pay period.

For payments other than wages (e.g., non-wage compensation for work or a meeting fee that is not paid in an employment relationship), the time range for which the payment is made is entered as the pay period.

Payment date

Report the payday in the format ddmmyyyy. For example, if wages are paid on 15 May 2022, report the date of payment as follows: 15052022. This information is mandatory.

Payer's report reference

The payer’s report reference uniquely identifies the earnings payment reports submitted by the payer. If you generate the report reference yourself, make sure that a unique report reference is entered on all new reports you submit. If you do not fill in this field, the Incomes Register will generate the payer’s report reference for you. In such a case, the report reference will be sent to the payer in a letter to the address entered for the payer in the Population Information System or the Business Information System.

If you are submitting a new report and the payer does not have an identifier, do not enter the report reference but leave the field blank instead.

It is important to have a report reference because the same reference must be used when there are errors in the report and it needs to be corrected. Without the report reference, the Incomes Register will not be able to match the replacement report or report cancellation to the report that needs to be corrected. For this reason, the payer’s report reference is mandatory information if you are correcting or cancelling an earlier report.

The length of the report reference may be a maximum of 40 characters. It may contain both letters and numbers, but no spaces. The allowed characters are the numerals 0–9, the letters a–z and A–Z, and the special characters ‘_’ and ‘-’. Please note that the letters å, ä and ö are not allowed.

Examples of how to form a payer’s report reference:

  • The employer has paid wages to three employees on the same payment date, 30 April 2022. The employer can form the report references by adding a sequential number to the payment date:
    • 300420221
    • 300420222
    • 300420223
  • The employer has paid wages to three employees (Virtanen, Nieminen and Järvinen) on the same payment date, 15 July 2022. The employer can form the report references by adding the employee’s name to the payment date and by replacing the letter 'ä' with the letter 'a':
    • 15072022Virtanen
    • 15072022Nieminen
    • 15072022Jarvinen

Subject of the report

In the top section of the first page of the report, also select the subject of the report (earnings payment data, unjust enrichment or recovery). You can select only one option. If you need to submit, for example, both earnings payment data and unjust enrichment data about a single income earner, fill in and submit two separate earnings payment reports. This information is mandatory.

1. Payer

Payer basic details

Enter the Finnish Business ID or personal identity code of the payer of the wages or other payment. Select also the type of identifier. If there are no Finnish identifiers, enter the company name or the person's name and date of birth, as well as the identifier and the type of identifier. In addition to the identifier, do not enter any other information in the identifier field. Also enter the two-letter country code of the identifier. The information is mandatory.

Examples of country codes: Finland = FI, Sweden = SE, Norway = NO, Estonia = EE, Russia = RU. The most common country codes are listed at the end of the instructions. If the country code is not on the list, enter the name of the country.

If the payer has no identifier, tick the section ‘Payer has no identifier’ and enter the company’s name or the person’s name and date of birth, and the address.

If the payer is a household, a pool of household employers, a temporary employer, a foreign employer, an international specialised agency, or a foreign group company, tick the appropriate box. If several sections apply to the payer, tick all of them.

A household is a private individual or decedent’s estate that has, for example, hired a cleaner for their private household.

A pool of household employers is formed when several households hire together, for example, a cleaner or a nanny under a single employment contract. The households in the pool are jointly responsible for the employer obligations related to the employee in question. One person in the pool handles the payment of wages to the income earner and the reporting of data to the Incomes Register, using their own personal identity code. If you report data on behalf of a pool of household employers, tick both sections: ‘Household’ and ‘Pool of household employers’. The data can be reported starting from the payment date of 1 January 2021.

A temporary employer (no TyEL insurance policy) has arranged pension provisions for its employees without taking out a pension insurance. A party can operate as a temporary employer if it does not continuously employ employees and the total wages paid by the employer to fixed-term employees over a period of six months are below a separately defined euro limit (see limits in the table below).

A temporary employer must also provide the payer’s address details and the address country code.

Wage limit for a temporary employer during six months.
Wage limit for a temporary employer during six months Year
EUR 9,006 2022
EUR 8,790 2021
EUR 8,676 2020
EUR 8,502 2019

Foreign employer is a company that has not been established in accordance with Finnish law, or that has a registered domicile elsewhere than in Finland, or a person acting as an employer and not living in Finland. If a foreign employer has established a permanent establishment in Finland, this information is not reported. Even if the payer was entered in the Tax Administration’s employer register as an employer that pays wages regularly, the Foreign employer data must be reported if there is no permanent establishment.

International specialised agency is a payer whose wage income paid is not taxed in Finland based on an agreement concerning international specialised agencies. However, the wages may be subject to certain insurance contributions. Such specialised agencies include the European Chemicals Agency ECHA, the Baltic Marine Environment Protection Commission HELCOM, the World Institute for Development Economics Research and the International Organisation for Migration IOM.

Foreign group company is a company that was not founded in Finland and is part of a group. Tick this box if a Finnish company posted a worker abroad to work for a foreign group company and the foreign group company pays the worker’s wages. In such a case, the Finnish company that posted the worker must submit a report on the worker’s wages. The Finnish company that posted the worker ticks the box ‘Foreign group company’ and reports the income earner data ‘Person working abroad’.

  • Wages paid for work performed abroad may be tax-exempt in Finland, if the six-month rule applies to it or if the income earner is a non-resident taxpayer.
  • The Finnish company that posted the worker must submit a report of the wages and pay social insurance contributions if the worker is insured in Finland. The Finnish company is obligated to submit reports as long as the worker is insured in Finland.

Also enter in the report the name and telephone number of the contact person who should be contacted for further information.

Payer's address

Enter the address details if the payer has no Finnish personal identity code or Business ID, if the address is located abroad, or if the payer is a temporary employer. Enter either the street address or P.O. Box.  In these situations, always enter the country code.

Substitute payer

If you act as a substitute payer, tick the box ‘I act as a substitute payer’. Report the actual employer’s identifier, name and type of identifier and, if the identifier is foreign, the identifier country code.

  • A substitute payer is a payer that pays wages or other payments on behalf of the actual employer. Parties that can be substitute payers include enforcement agencies, municipalities, Kela, Centres for Economic Development, Transport and the Environment, bankruptcy estates and guarantors. Group companies and foreign employers can also use substitute payers.

The substitute payer must provide the Incomes Register with a report on the wages paid and taxes withheld. The actual employer will also separately report the wages paid to the income earner by the substitute payer using ‘info income types’ specifically intended for situations where a substitute payer is used. More information on income types is available on the Wage income types page.

In situations where a substitute payer is used, it should be noted that the actual employer’s pension policy number is reported to the Incomes Register only once, usually by the actual employer. Separate guidance Reporting data to the Incomes Register: payments made by substitute payer has been prepared for situations where substitute payers are used, providing examples of which information needs to be reported when the substitute payer is Kela, a municipality, pay security, or another substitute payer.

2. Representative

‘Representative’ refers to a representative according to the Act on Posting Workers (447/2016). If you are submitting the information as a representative of a foreign employer, tick the box ‘Information provided by payer’s representative’ at the end of the form.

Report the representative’s name, address, Finnish personal identity code or Business ID, or if there are no Finnish identifiers, the foreign identifier information.

3. Income earner

Income earner basic details

Enter the name and personal identity code or Business ID of the payee. If the income earner is a limited liability company, limited partnership, general partnership, or other legal person always enter the Business ID. If there are no Finnish identifiers, report the name, date of birth and gender of the income earner, the foreign identifier information and the country code.

From 2022, two income earner identifiers can be entered on the form. Enter two identifiers for an income earner if they have a Finnish personal identity code or Business ID and another identifier, such as a foreign personal identity code. Enter the Finnish personal identity code or Business ID in the section ‘Income earner’s Finnish personal identity code or Business ID’. If you enter another identifier, enter it in the section ‘Income earner’s other identifier’ and select the type of identifier.

If the income earner has no identifier, tick the section ‘Income earner has no identifier’ and enter the income earner’s name, date of birth, gender and address.

Tick ‘Yes’ if the income earner is a non-resident taxpayer, and also enter the country code of the country of residence. Also tick ‘Yes’ if the income earner’s income is subject to withholding, in other words, if the income earner has a non-resident taxpayer’s tax card based on which taxes are withheld from their wages.

Additional income earner data

Tick the appropriate box if the income earner is any of the following (if necessary, you may select more than one option):

  • Employed with assistance from the State employment fund
    • The employer has received government employment subsidy for the employment of the income earner, in other words, pay subsidy or an appropriation paid to a government agency or institute for employing an unemployed applicant.
  • Person working in a frontier district
    • The income earner is a permanent resident of a Swedish or Norwegian municipality on Finland’s land border and works in Finland in a municipality sharing the same land border.
    • Adjacent to Sweden, Enontekiö, Kolari, Muonio, Pello, Tornio and Ylitornio in Finland are frontier districts, as are, correspondingly, Haparanda, Kiruna, Pajala and Övertorneå in Sweden.
    • With respect to the Finland-Norway border, Enontekiö, Inari and Utsjoki in Finland, and Karasjok, Kautokeino, Kåfjord, Nesseby, Nordreisa, Storfjord, Sör-Varanger and Tana in Norway are frontier districts.
    • This information is reported when no income tax is collected in Finland from the wages paid to the frontier worker but the Finnish employer must pay social insurance contributions from the wages and collect the employee’s health insurance contribution.
    • If the employee performs part of their work in a non-frontier district in Finland, the share of the wages paid for this work is subject to taxation in Finland. This income is reported on a different report in which the Person working in a frontier district data is not reported.
  • Person working abroad
    • The income earner works abroad. The information must be submitted if an employee insured in Finland works abroad as a worker posted by a Finnish employer. The information is not reported when, for example, the income earner travels abroad on business for a short period of time.
    • Correspondingly, the information must be submitted when a foreign group company pays the employee’s wages and the Finnish company that posted the worker is responsible for paying the social insurance contributions. In such a case, the Finnish company must submit a report of the wages and pay social insurance contributions if the posted worker is insured in Finland. The Finnish company is obligated to submit this data as long as the worker is insured in Finland.
  • Employer pays taxes on behalf of the employee (‘Net-of-tax’ employment contract)
    • The foreign employer pays wages to the income earner on the basis of a ‘Net-of-tax’ employment contract. A net-of-tax employment contract is a contract based on which the employer promises to pay the taxes and employee’s social insurance contributions from the wages, on behalf of the employee. This information is reported only when the foreign employer does not have a permanent establishment in Finland. This information can be specified only by a foreign employer.
  • Organisation
    • The income earner is a general partnership, limited partnership, limited liability company, cooperative, association, foundation or some other legal person governed by civil law.
  • Self-employed person, no obligation to take out YEL or MYEL insurance
    • This data is submitted of an income earner who meets the requirements laid down in section 3 of the self-employed persons’ pensions act (yrittäjän eläkelaki 1272/2006) but who is not obliged to take out insurance pursuant to section 4 of said act. Correspondingly, this data is submitted of an income earner who meets the requirements laid down in section 3 of the farmers’ pensions act (maatalousyrittäjän eläkelaki 1280/2006) but who is not obliged to take out insurance pursuant to said act.
    • The data can be reported starting from the payment date of 1 January 2020.
  • Key employee
    • The income paid to the income earner is income referred to in the act on tax at source for income earners from abroad, the ‘key employee act’ (laki ulkomailta tulevan palkansaajan lähdeverosta 1551/1995) or the payment of wages under the act on the taxation of employees of the Nordic Investment Bank, NIB (laki Pohjoismaiden Investointipankin, Pohjoismaiden kehitysrahaston ja Pohjoismaiden ympäristörahoitusyhtiön palveluksessa olevien henkilöiden verottamisesta 562/1976).
    • A key employee is a foreign specialist to whom wages subject to tax at source for a key employee are paid.
    • The wages of a foreign specialist are regarded as income under the key employee act when the employee comes to Finland for a period longer than six months and thus becomes a resident taxpayer when their work begins. The wages of a Finnish citizen cannot be treated as income under the key employee act. Key employee data is only reported when an entry has been made in the employee’s tax card about the application of the key employee act.
  • Athlete
    • Payments for sports have been made to the income earner, for example, on the basis of an athlete contract. The payment can be, for example, wages or non-wage compensation for work. This information is used only when reporting payments received for sports, not, for example, wages received by the athlete for non-sport activities.
  • Performing artist
    • A payment for a personal performance by an artist has been made to the income earner. The payment can be wages or non-wage compensation for work. Performing artists include stage and film actors, radio and television performers, and musicians.
  • Joint owner with payer
    • The income earner is involved in the company or office via invested capital, in other words, is in a stakeholder position relative to the payer. This information is not entered if the income earner is a shareholder in a listed company.
  • Partial owner
    • The income earner is a partial owner in the company that pays the wages or other payment, as defined in the unemployment security act (työttömyysturvalaki 1290/2002). Further information is available from the Employment Fund.
  • Person receiving wages paid by a diplomatic mission
    • In this case, the income earner is a person who is employed by a diplomatic mission and who is not a Finnish citizen.
    • The data can be reported starting from the payment date of 1 January 2021.

Tick the box if the income earner did not stay longer than 183 days in Finland during the Tax-Treaty-defined sojourn period, and also enter the country code of the tax-treaty country.

  • The information is reported if a foreign employer pays wages to an employee who is a resident taxpayer in Finland but has stayed in Finland for no more than 183 days during the period defined in the tax treaty. This information is reported only when the foreign employer does not have a permanent establishment in Finland.
  • The country code of the country that has the right to tax the income must also be reported.

Tick the box if the income earner is a leased employee living abroad. Also report the work period in Finland of the leased employee living abroad and the number of workdays.

  • The information is reported if a foreign employer makes the payment to a leased employee living abroad. The wages of a leased employee living abroad must be reported as additional income earner data regardless of the duration of the work or whether the employee is a resident or non-resident taxpayer in Finland.
  • The information is reported if the employer does not have a permanent establishment in Finland.
  • This information must be entered for leased employees coming from the following countries or regions:
    • Iceland, Norway, Sweden, Denmark, Latvia, Lithuania, Estonia, Spain, Georgia, Moldova, Belarus, Isle of Man, Poland, Turkey, Kazakhstan, Bermuda, Jersey, Guernsey, Cayman Islands, Cyprus, Tajikistan, Germany and Turkmenistan.
    • The information must also be entered for leased employees who reside in Bulgaria, but work in Finland for non-Bulgarian employers.
    • The information must also be entered for leased employees coming from countries with which Finland does not have a tax treaty.

Employment relationship data

Report the time of employment. If employment was terminated due to retirement, tick the appropriate box and also specify the end date of the employment. You can also report the time of employment in other cases, but do not specify an end date.

Occupational class code

Enter the occupational class for which occupational accident insurance has been taken out for the income earner. The occupation is reported based on the income earner’s work. If the income earner does work included in two or more occupational classes, enter the occupational class of the income earner’s primary work. Primary work means work in which the income earner spends most of their working time.

The Incomes Register uses the Incomes Register’s Classification of Occupations (TK10) that is available on Statistics Finland’s website. In the Incomes Register’s Classification of Occupations (TK10), occupational classes are indicated as five-digit codes.

In many industries, such as the building and renovation sector, the occupational class code depends on the line of business. For the codes for occupational classes, visit Statistics Finland's website.

Income earner’s addresses

Enter the income earner's address in home country if the income earner does not have a Finnish personal identity code or if the income earner is a non-resident taxpayer.

Please note that the address in the home country must be given for an income earner who is a non-resident taxpayer even if they have a Finnish personal identity code. Also enter the income earner's address in the country of work if the income earner does not have a Finnish personal identity code. In these situations, always enter the address country code.

Insurance

Earnings-related pension insurance information

Tick the box for the earnings-related pension insurance with which the income earner is insured: employee's earnings-related pension insurance, pension insurance for farmers (MYEL) or pension insurance for the self-employed (YEL). If there is no obligation to provide the insurance, leave the field blank.

You can select only one of the three options:

  1. Employee's earnings-related pension insurance is selected, if the income earner is insured under the following legislation
    • Employees Pensions Act (395/2006)
    • public sector pensions act (julkisten alojen eläkelaki 81/2016)
    • seamen's pensions act (merimieseläkelaki 1290/2006)
    • act on the Orthodox Church (laki ortodoksisesta kirkosta 985/2006)
    • a pension rule in accordance with the act on the Bank of Finland (laki Suomen Pankista 214/1998)
    • a pension rule in accordance with the Provincial Administration Act of Åland (ÅFS 54/2007).
  2. Pension insurance for farmers (MYEL) is selected, if the income earner is insured in accordance with the farmers' pensions act (maatalousyrittäjän eläkelaki 1280/2006).
    • Insurance under the farmers' pensions act is the earnings-related pension insurance for farmers, forest owners, fishers and reindeer breeders, and their family members.
    • Scholarship recipients are also covered by earnings-related pension provision under MYEL.
  3. Pension insurance for the self-employed (YEL) is selected, if the income earner is insured in accordance with the self-employed persons’ pensions act (yrittäjän eläkelaki 1272/2006).
    • A self-employed person is a person who is gainfully employed without being in an employment relationship, thus meeting the criteria for the gainful employment in question laid down in the legislation. Self-employed persons are responsible for arranging their own pension insurance.
    • Self-employed persons insure their operations in accordance with the self-employed persons' pensions act (1272/2006). Insurance is mandatory when the self-employed person fulfils the requirements for being covered by the self-employed persons’ pensions act, and insurance must be taken out within six months of the beginning of the period of self-employment.

Earnings-related pension provider code and pension policy number of income earner with earnings-related pension insurance

Enter the code of the provider of your earnings-related pension insurance. Only enter a number here, do not enter the name of the earnings-related pension provider. ‘Earnings-related pension provider’ refers to an earnings-related pension insurance company, a pension fund or a pension trust. Each earnings-related pension provider has a unique two-or-five-character company identifier used to allocate the information to the correct earnings-related pension provider. Also enter the income earner’s pension policy number.

The employer is not obligated to provide insurance if the amount of wages paid to the employee per month is less than the lower limit for earnings-related pension insurance (see the limits in the table). If the limit is not exceeded, these sections do not need to be filled in. Substitute payers also do not report any earnings-related pension insurance information of income earners.

Lower limit for earnings-related pension insurance per month.

Lower limit for earnings-related pension insurance per month

Year
EUR 62.88 2022
EUR 61.37 2021
EUR 60.57 2020
EUR 59.36 2019

If the income earner is MYEL- or YEL-insured, the earnings-related pension provider code and the pension policy number are not reported.

If you are a temporary employer, select from the table below the company with which you have taken out pension insurance. Enter the earnings-related pension provider code of this institution. A temporary employer does not report the pension policy number.

Pension providers
Earnings-related pension provider code Earnings-related pension provider
46 Ilmarinen Mutual Pension Insurance Company
54 Elo Mutual Pension Insurance Company
55 Varma Mutual Pension Insurance Company
56 Veritas Pension Insurance Company

Company identifier and insurance policy number of the occupational accident insurance company  

Enter the Business ID of the occupational accident insurance company and the insurance policy number occupational accident insurance. If the occupational accident insurance company does not have a Business ID, enter the foreign identifier and the identifier country code. Tick the box ‘Type of occupational accident insurance company identifier’ accordingly.

The employer must take out occupational accident insurance for its employees against accidents at work if the total amount of the wages paid to the employees during the calendar year is at least EUR 1,300. This information is mandatory if the employer has taken out more than one accident and occupational disease insurance policy for its employees.

No obligation to provide the following forms of insurance

In certain situations, the employer is not obligated to provide insurance. Such situations may be, for example, due to the lower euro limit for the insurance obligation, due to the person’s age, or because the income earner is self-employed. The insurance obligations in different insurances are as follows.

Health insurance:The employer’s health insurance contribution is paid for wages paid to employees 16–67 years of age.

Earnings-related pension insurance:The employer is obligated to insure all of its employees between 17 and 67 years of age whose income exceeds the lower limit of the insurance obligation (see earnings-related pension insurance limits in the table)

Unemployment insurance:The unemployment insurance contribution is paid for wages paid to employees 17–64 years of age. If the amount of wages paid by the employer during the year is less than EUR 1,300, the employer does not have to pay the unemployment insurance contribution. However, the employer must withhold from the wages the employee’s unemployment insurance contribution if the employee is obligated to pay it.

Accident and occupational disease insurance:The accident and occupational disease insurance has no age limit, but the insurance obligation applies if the amount of wages paid by the employer to its employees during the calendar year is at least EUR 1,300.

Tick the box for the insurance(s) that the payer was not obligated to provide for the income earner.  If the obligation to provide insurance does not apply to any of the listed insurances, ticking the box for the top option ‘Earnings-related pension, health, unemployment and accident and occupational disease insurance’ will suffice.

Please note that the information entered under ‘No obligation to provide the following forms of insurance’ applies to all the income reported. If the insurance information changes during the pay period, two separate reports must be submitted for the income earner. The payer must use a different report to submit information on the income on which the obligation to provide insurance is based.

Example: The employer pays EUR 250 in wages to the income earner. The wages paid by the employer during a calendar year fall below the annual lower limits for accident and occupational disease insurance, and the employer's unemployment insurance contributions (EUR 1,300). The employer is under an obligation to pay the earnings-related pension insurance and health insurance contributions from the income earner’s wages. The payer has arranged pension provisions for the income earner without taking out a pension insurance, i.e., the payer is a temporary employer.

The employer reports the following insurance-related information:

  • Earnings-related pension insurance information: Employee's earnings-related pension insurance
  • No obligation to provide insurance: Unemployment insurance
  • No obligation to provide insurance: Accident and occupational disease insurance
  • Earnings-related pension provider code: NN
  • Pension policy number of income earner with earnings-related pension insurance: (not reported if the payer is a temporary employer)

Besides the most typical euro and age limits for the insurance obligation, there are other situations in which exceptional insurance information may be reported. For more information, see the instructions Reporting data to the Incomes Register: insurance-related data.

Not subject to Finnish social security

An employee sent to Finland from abroad and working in Finland does not need to be insured in Finland, if the legislation of some other country applies to the employee based on the EU’s social security regulations and they have an A1 certificate. In addition, the obligation to provide insurance does not apply if the legislation of some other country applies to the employee based on a social security agreement and they have a certificate of the applicable law. Additionally, separate rules apply to foreign payers, based on which the obligation to provide insurance in Finland does not exist in certain situations.

If the income earner is not subject to Finnish social security, tick the box for the insurance(s) that the payer was not obligated to provide for the income earner. If the obligation to provide insurance does not apply to any of the listed insurances, ticking the box for the top option ‘Earnings-related pension, health, unemployment and accident and occupational disease insurance’ will suffice.

Please note that the information entered under ‘Not subject to Finnish social security’ applies to all the income reported. If the insurance information changes during the pay period, two separate reports must be submitted for the income earner. The payer must use a different report to submit information on the income on which the obligation to provide insurance is based.

4. Payments made to the income earner

4A Payments made by income type

Report all payments made to the income earner on the same payment date. You can choose whether to report the monetary wages as a total amount (reporting method 1) or by itemising them in more detail (reporting method 2). Please note that the reporting methods cannot both be used on the same earnings payment report. More information on the different reporting methods is available in the instructions Reporting data to the Incomes Register: mandatory and complementary data in the earnings payment report.

If you report the monetary wages as a total amount (reporting method 1), use income types 101–106. This is the minimum level for reporting monetary wages.

If you prefer, you can itemise the monetary wages paid using income types 201–239 (reporting method 2). We recommend using reporting method 2 and reporting monetary wages in more detail so that the data users of the Incomes Register’s information have access to it at the required level of detail when using it, for example, to make decisions about benefits. This will ensure that data users do not need to request further information afterwards from the payer or income earner.

The following income types can be reported under 4A only once:

  • 304 Car benefit
  • 311 Kilometre allowance (tax-exempt)
  • 317 Other fringe benefit
  • 331 Daily allowance

You can find a complete list of all income types in use and their descriptions on the Incomes Register website, on the Wage income types page.

If, on the first page of the form, you have stated that the report concerns

  • unjust enrichment, enter the relevant payments by income type
  • recovery, report the recovered payments by income type and provide additional information in section 4D. If an amount recovered as a net amount is subject to withholding or tax at source, you can only report a single income type. If there are several recovered payments, they must be reported on separate reports. The withholding or tax at source from the recovered amount is then reported by income type.

In international situations, specify whether the six month rule applies. If the six month rule applies, enter the country code of the country of work. For more information on international situations, see the instructions Reporting data to the Incomes Register: international situations.

For some income types, enter additional information in section 4B. If the insurance information of a payment differs from the default value for that income type, enter additional information under section 4C.

Deducted items

Report here the following total of the deducted items for all income types reported:

  • withholding tax
  • employee’s unemployment insurance contribution
  • tax at source and tax at source deduction, if any
  • employee’s pension insurance contribution.

Withholding collected from an employee or other payee are reported as a total amount, even if several income types were reported. Please note that the employee’s health insurance contribution is included in withholding tax, and must not therefore be reported separately in the same way as tax at source.

More information on employee's unemployment insurance contribution can be obtained from the Employment Fund.

Information reported as tax at source only includes taxes at source that were collected from payments made to a non-resident taxpayer and paid in Finland. Tax at source is reported as a total amount, even if several income types were reported.

The tax at source does not include the employee's health insurance contribution; if necessary, this is collected separately. Thus, the employee’s health insurance contribution is reported separately in the form section “Other deducted items”, using the income type 412 Employee's health insurance contribution. 

Tax at source deduction is reported if making the deduction from the combined total of monetary wages and fringe benefits is permitted before the tax at source is collected.

  • When tax at source is collected, a deduction of EUR 510 per month is made from the total amount of income for which a 35% tax at source is collected. When the income has been accrued during a period of less than a month, EUR 17 per day is deducted from the total amount. However, the deduction may not be larger than the amount of income. Receiving the deduction requires that the income earner presents the payer with a tax at source card with an entry for the deduction.

More detailed information on how the employee's earnings-related pension insurance contribution is determined can be obtained from your earnings-related pension provider. 

Other deducted items

Here, report all other items deducted from payments made to the income earner that are not included in the previous section. Below is a list of the income types that are reported in this section and the year from which the income type can be used:

Other deducted items
Code Income type name

Valid from

401 Compensation collected for car benefit 2019
407 Reimbursement collected for other fringe benefits 2019
408 Other item deductible from net wage or salary 2019
410 Employer-paid premium for collective additional pension insurance 2019
411 Employer-paid premium for collective additional pension insurance, employee's contribution 2019
412 Employee's health insurance contribution 2019
415 Reimbursement for employer-subsidised commuter ticket 2019
416 Tax paid abroad 2019
417 Distraint 2019
418 Voluntary individual pension insurance premium 2019
419 Deduction before withholding 2019
420 Reimbursement collected for bicycle benefit 2021

More information on the different wage income types is available on the Wage income types page.

4B Additional information on fringe benefits and reimbursements of expenses

Here, report any additional information on the fringe benefits (car benefit and other taxable fringe benefits) and reimbursements of expenses (tax-exempt kilometre allowance, daily allowance) received by the income earner reported in section 4A. If the kilometre allowance was paid contrary to the time and kilometre limits set by a decision of the Tax Administration, no part of it is tax-exempt. In such a case, the reimbursement is considered wage income and must be reported as wages. If the reimbursement is considered and reported as wage income, it is not reported with an income type for the reimbursement of expenses.

Report the type of car benefit and the age group of the car and number of kilometres driven. During the first three years of use, cars belong to age group A, during the three following years to age group B and after that, to age group C. The value ‘U’ stands for car benefit used abroad and received abroad.

Enter the car emissions value if you have reduced the amount of the car benefit because the car generates zero or low emissions. The amount of the car benefit can be lowered if the car’s real carbon dioxide emissions are 0–100 grams per kilometre. The car emissions value can be reported when the payment date is in 2022–2025. More information on reporting the car emissions value is available in the instructions Reporting data to the Incomes Register: fringe benefits and reimbursements of expenses.

Enter the number of kilometres driven on which the tax-exempt kilometre allowance paid is based as an integer. For example, if the number of kilometres is 125.6, report 126.

In the Itemised daily allowance section, report the type of daily allowance paid (meal allowance, partial daily allowance, full daily allowance, international daily allowance, or tax-exempt reimbursements related to working abroad). You can select several options.

If other non-monetary benefits provided by the employer were reported in section 4A using income type 317 ‘Other fringe benefit’, itemise the benefits in the section Itemised other taxable fringe benefits. Tick the box according to whether the benefit provided to the income earner was an accommodation benefit, a telephone benefit, a meal benefit, or some other benefit. A meal benefit can only be reported using income type 317 ‘Other fringe benefit’ if the reimbursement for a meal benefit does not correspond to the taxable value. Other benefits may include a garage or boat benefit, for example.

If the employer charges compensation corresponding to the taxable value from the employee for the meal benefit, tick the box ‘Reimbursement for a meal benefit corresponds to taxable value’. If the meal benefit corresponds to the taxable value, it is reported in section 4A using income type 334 ‘Meal benefit’.

  • If the employer only charges a portion of the meal benefit’s taxable value from the employee, report the portion collected from the wages in section 4A using income type 407 ‘Reimbursement collected for other fringe benefits’. Report the taxable value of the meal benefit in section 4A using either income type 334 ‘Meal benefit’ or income type 317 ‘Other fringe benefit’.

4C Additional information on payments with exceptional insurance information

If the insurance information of a payment reported in section 4A differs from the income type’s default value, enter the relevant income type code(s) and the exceptional insurance information in the table.

Each income type is subject to a default social insurance contribution. If the income is paid in accordance with the default value for the income type, the social insurance contributions do not need to be itemised in section 4C.

See the Wage income types page for information on which social insurance contributions are the default for each income type, and for descriptions of the situations where the social insurance contributions may vary.  For certain income types, the defaults for social insurance contributions and the possibility to change an income type’s insurance information may vary from one year to the next.

If an insurance information exception for an income type applies to all social insurance contributions, only specify ‘Yes’ or ‘No’ for ‘Subject to social insurance contributions’.

There is no need to enter information in the table

  • if the insurance information of the type of income paid to the income earner does not differ from the default value
  • if on page 4 of the form you have reported that the payer is not obligated to provide insurance, for example, due to the lower euro limit for the insurance obligation, the person’s age, or because the income earner is self-employed
  • if on page 4 of the form you have reported that the income earner is not subject to Finnish social security.

4D Additional information on recovery

If the earnings payment report to be submitted concerns the recovery of income, enter the recovery date and the original pay period. If the income is recovered from the income earner as a net amount (net recovery), report the withholding or tax at source to which the recovered amount is subject.

Withholding or tax at source from the recovered amount can be reported on a paper form from 2020.

5. Date and signature

If you are submitting the earnings payment report as a representative of a foreign employer, tick the box ‘Information provided by payer’s representative’. ‘Representative’ refers to a representative according to the Act on Posting Workers (447/2016). If you tick the box, remember to also fill in the representative details in section 2 ‘Representative’.

Sign the form before it is submitted. Enter also the date and your telephone number.

Return address

Send the form to the address:

Incomes Register
PO Box 1
00055 INCOMES REGISTER, FINLAND

Country codes

Most commonly used country codes
AE United Arab Emirates AM Armenia AR Argentina
AT Austria AU Australia AZ Azerbaijan
BA Bosnia and Herzegovina BB Barbados BE Belgium
BG Bulgaria BM Bermuda BR Brazil
BY Belarus CA Canada CH Switzerland
CN China CY Cyprus CZ Czech Republic
DE Germany DK Denmark EE Estonia
EG Egypt ES Spain FI Finland
FR France GB Great Britain GE Georgia
GG Guernsey GR Greece HK Hong Kong
HR Croatia HU Hungary ID Indonesia
IE Ireland IL Israel IM Isle of Man
IN India IS Iceland IT Italy
JE Jersey JP Japan KG Kyrgyzstan
KR Republic of Korea KY Cayman Islands KZ Kazakhstan
LK Sri Lanka LT Lithuania LU Luxembourg
LV Latvia MA Morocco MD Moldova
ME Montenegro MK Macedonia MT Malta
MX Mexico MY Malaysia NL Netherlands
NO Norway NZ New Zealand PH Philippines
PK Pakistan PL Poland RO Romania
RS Serbia RU Russia SE Sweden
SG Singapore SI Slovenia SK Slovakia
TH Thailand TJ Tadzhikistan TM Turkmenistan
TR Turkey TZ Tanzania UA Ukraine
US United States UY Uruguay UZ Uzbekistan
VG British Virgin Islands VN Vietnam ZA South Africa
ZM Zambia