Employer's separate report (TULOR 6103e)
Information can be reported on paper only in special circumstances. Public organisations and maritime employers cannot report on paper. Further, paper forms cannot be used by earnings-related pension providers whose 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
Employer's separate report
Report the wages and other payments paid to an individual income earner on the same day. The earnings payment report may be used when both the payer and the income earner have a Finnish personal identity code or Business ID. If 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), the information is submitted on the detailed earnings payment report (TULOR 6104e).
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.