The original earnings payment report is corrected using a replacement report

The payer must usually correct the original report by submitting a replacement report. The method of submitting the original report does not affect how a correction is made. For example, reports submitted via the technical interface can be corrected using the online form in the e-service, and reports submitted via the upload service can be corrected via the technical interface.

If income previously reported on an earnings payment report changes so that the amount of the employer's health insurance contribution paid at the same time also changes, for example, also the amount of the employer's health insurance contribution that was reported on the employer's separate report must be corrected by submitting a replacement report.

The correction is matched with the original report using a report reference

As an income earner can have several valid reports with the same pay period and payment date, it must be possible to match the replacement report with the original report in need of correction.

  • The Incomes Register always generates an Incomes Register report reference for the new report submitted by the payer so that the later correction can be matched with the right report.
  • If the payer generated the payer's report reference for the original report, this can be used for correcting the report if the payer cannot or does not want to use the report reference generated by the Incomes Register.

If the payer corrects the information on an individual report using the online form in the e-service, the payer should retrieve the original report to be corrected from the Incomes Register and select "Correct".

The replacement report is based on the data provided on the original report and the report reference. The payer corrects the errors that were in the original report, and the report reference matches the replacement report with the original report.

If information is corrected via the technical interface or upload service, all the information must be submitted again on the replacement report, i.e. it must contain the information that was correct on the original report in addition to changes and new information.

The record submitted by the payer may have contained earnings payment reports for several income earners. One earnings payment report refers to data on of a single payment made to a single income earner. If the record contained incorrect reports, the entire record is not resubmitted. Only the incorrect reports need to be corrected. Correct reports do not need to be resubmitted.

An income earner can have several valid reports with the same pay period and payment date. A new report will not replace a previously submitted report. When a report is corrected, the action type must be Replacement report, and its report reference must be the report reference of the report being corrected. The report reference matches the corrections with the original report.

If information is corrected on a paper form, all the information must be submitted again on the replacement report, i.e. it must contain the information that was correct on the original report in addition to changes and new information.

The action type is entered on the report as Replacement report, and the report reference must be the report reference of the report being corrected. The report reference matches the corrections with the original report.

For more detailed information and examples of corrections, refer to Correcting data in the Incomes Register.