Detailed earnings payment report (TULOR 6104e)

Information can be reported on paper only in special circumstances. Public organisations and maritime employers cannot report using the paper form published on the incomesregister.fi website. 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, please contact the Incomes Register's customer service in order to get the correct form.

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

Detailed earnings payment report 

Report the wages and other payments paid to an individual income earner on the same day. The detailed earnings payment report may be used to report all wage payments, including when the payer or income earner is not Finnish and does not have a Finnish personal identity code or Business ID, or if the reporting concerns a special situation (e.g. the payer acts as a substitute payer).

If the earnings payment report is submitted on paper, it must be submitted within 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 8th day of the calendar month following the payment date.

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 was in 2020 or you are correcting a report with a payment date in 2020, use the form for the year 2020.

Load the form

Detailed earnings payment report 2021 (pdf)

Detailed earnings payment report 2020 (pdf)

Detailed earnings payment report 2019 (pdf)

Load the instructions for filling in the form

Detailed earnings payment report - Instructions for filling in the form 2021

Detailed earnings payment report - Instructions for filling in the form 2020

Detailed earnings payment report - Instructions for filling in the form 2019 (pdf)