Employer's separate report (TULOR 6103e)

Use the employer's separate report (TULOR 6103e) to 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.

Use the form for the correct year

Select the form for the correct year according to the reporting month. For example, if the reporting period is in 2022, use the form for 2022. If the reporting period was earlier or you correct such a 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:  Bargoaddi sierraalmmuhus, deavdinráva 2021.

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Instructions for filling in the employer's separate report  (TULOR6103e)

These filling instructions apply to filling in and correcting data on the employer’s separate report (TULOR 6103e). 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: ‘Household’ and ‘Pool of household employers’.

General information on submitting the employer’s separate report

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

Report earnings payment data to the Incomes Register as of 1 January 2019

As of 2019, employers and other payers must report the wages paid and other payments to the Incomes Register on an earnings payment report. As of 2019, the employer's health insurance contribution and the deductions made from it as well as the No wages payable data item are reported to the Incomes Register on an employer's separate report.

All pages of the form must be returned even if there are some pages with no data to be submitted. 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.

Only one employer’s separate report per month

The employer may only submit one employer’s separate report for each month, despite the wages or other payments being handled by several payroll service providers. For example, if the payroll services related to hourly paid workers are handled by Firm A and the payroll services related to office workers by Firm B, the employer submits a single employer's separate report in which all the health insurance contributions and any deductions from them are reported based on the combined total amount of the wages paid in the month in question.

Deadline for reporting

If the employer's separate report is submitted on paper, it must be submitted at the latest on the eight day of the month following the 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 employer’s separate 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 employer’s separate report (TULOR 6103e)

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
  • Reporting date
  • Reporting month and year
  • Payer’s report reference.

Type of action

Tick the appropriate box based on whether you are submitting a new earnings payment report, correcting a previous report or entirely cancelling a previous report. You can select only one type of action. The information is mandatory.

  • Tick the box for New report if you are submitting the employer's separate report for the first time for the reporting period in question (i.e., for a specific payment month or payment year). If the report is rejected and you must resubmit the data, this constitutes a new report.
  • A replacement report is 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 on 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 the replacement procedure cannot be applied. 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:
      • correction of the reporting period (i.e., payment month or payment year)
      • correction of the payer's customer identifier
      • correction of the pension policy number
      • correction of the occupational accident insurance company identifier or policy number.

Reporting date

Enter as the reporting date of the employer’s separate report its date of submission in the format ddmmyyyy. For example, the reporting date of a report submitted on 3 May 2022 would be 03052022. This information is mandatory.

Reporting month and year

Enter the calendar month and year for which the information in the employer's separate report is reported. Enter the month in numbers from 1 to 12 and the year in four digits. The information is mandatory.

Payer’s report reference

The payer’s report reference uniquely identifies the employer’s separate 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.

Example of how to form a payer’s report reference: A report reference for an employer’s separate report concerning February 2022 could be ‘February2022’.

1. Payer

Payer details

Enter the Finnish Business ID or personal identity code of the payer. Select also the type of identifier.

Enter the personal identity code or Business ID in full. In addition to the identifier, do not enter any other information in the identifier field. 

Example: Personal identity code 101010-101A, Business ID 0123456-2

If there are no Finnish identifiers, enter the company name or the person's name and date of birth, and the identifier and the type of  identifier. Report also the two-letter country code of the identifier .If the payer has no identifier, select ‘Payer has no identifier’ and enter the company name or the person's name and date of birth, and the address. 

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 these instructions. If the country code is not on the list, enter the name of the country.

Address details must be given if the payer’s address is abroad, if the payer does not have any Finnish identifiers or if the payer has no identifier. Enter either a street address or a P.O. Box.  Also enter the country code if the payer has a foreign address.

If the payer is a household or a pool of household employers, tick the specific section. Data can be reported for reporting periods starting from January 2022.

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’.

For possible contacts, enter the name and telephone number of a contact person.

The payer's pension insurance and occupational accident insurance

Enter the payer’s earning-related pension insurance an occupational accident insurance information only when you are reporting “No wages payable” data. This information enables the Incomes Register to notify the earnings-related pension providers and occupational accident insurance pension providers that the payer has not paid any wages that month.

Enter the code of the earnings-related pension provider with which you have taken out the earnings-related pension insurance. Only enter a number here, do not enter the name of the earnings-related pension provider. Here, an earnings-related pension provider refers to an earnings-related pension insurance company, a pension fund, Seafarers' Pension Fund or a pension trust. Each earnings-related pension provider has a unique two-or-five-character pension provider code used to allocate the information to the correct earnings-related pension provider. Also enter the pension policy number.

Enter the occupational accident insurance company identifier and the occupational accident insurance policy number. Also enter the type of identifier. If the identifier is foreign, enter the country code.   

2. Health insurance contribution and “No wages payable” data

Enter the total amount of employer's health insurance contributions for the reporting month in question and any deductions from that amount. If no wages were paid or other payments made, tick the box for “No wages payable”. If you report the No wages payable data item, do not fill in the euro amounts of the health insurance contribution or deductions.

“No wages payable” data is submitted only when the employer has not made any payments whatsoever during the month in question. If the employer has paid only tax-exempt reimbursements of expenses, such as tax-exempt kilometre allowances, the “No wages payable” data is not entered. In such a case, the amount of health insurance contribution entered on the employer’s separate report is EUR 0.

3. Date and signature

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

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    
Page last updated 1/1/2023