When should paid wages and other payments be reported to the Incomes Register?
All payers – i.e. employers, associations and organisations – should report payments to the Incomes Register within five days of the payment date. Different deadlines have been specified inclusively for household employers.
Earnings payment report
You should report paid wages, fees and other remunerations as well as the deductions made from them on the fifth calendar day following the payment date at the latest.
- Payment date refers to the income earner’s payday on which the income earner can access the payment (e.g. it can be withdrawn from their account).
- Saturdays, Sundays and other holidays are included in the five calendar days following the payment date. However, if the report deadline is on a Saturday, Sunday or other holiday, you can report the data on the following business day.
You can also submit the earnings payment report to the Incomes Register in advance (for example, directly from the payroll run), but no earlier than 45 days before the payment date.
Fringe benefits and other non-monetary payments and benefits
If the income earner receives only non-monetary benefits or payments from you, please report them to the Incomes Register on a monthly basis by the 5th day of the month following the month when the income earner received the benefit. This information should be reported on a monthly basis, for example, if the employee has only received fringe benefits, such as an accommodation or car benefit, and no monetary payment.
Subject to certain conditions, a telephone benefit can be reported in advance once annually or in connection with a new employee’s first payment of wages.
Employer's separate report
The employer's separate report is used to report the total amount of a health insurance contribution including deductions as well as the No wages payable data.
Whether the employer's separate report needs to be submitted or not depends on whether the payer is a regular or casual employer.
Regular employers: The report deadline is on the 5th day of the calendar month following the target month.
Casual employers are not included in the Finnish Tax Administration’s Employer Register. Casual employers should submit an employer's separate report to the Incomes Register only for the payment months, by the 5th day of the next calendar month. You can submit the employer's separate report to the Incomes Register one month in advance. If you report No wages payable data, you can submit the employer's separate report six months in advance.
Complementary data in the earnings payment report
Both mandatory and complementary data are reported to the Incomes Register, using the earnings payment report. Complementary income types and other complementary data are necessary for some data users who use the data, for instance, as a basis of granting or paying a benefit.
Complementary data should be submitted simultaneously with mandatory data, whenever possible. This way, data users who need the data will not have to request complementary data separately at a later date.
It is not always possible to report complementary data simultaneously with mandatory data, for example, in the case of absences for which the wages will be paid in the middle of the pay period. However, to ensure the timely availability of the information, absences during the previous pay period should be reported using the report of the current pay period at the latest.
Reporting data in advance
Some data may be reported in advance, such as periods of work or stay and absence data. For example, if you know that an employee’s fixed-term employment will last for one year, you can report the end date of the fixed-term employment as the end date of the employment relationship. If an employment relationship will start on a future date, you can report the data to the Incomes Register no earlier than 45 days before the start of employment.
Correct your report immediately
Employers and other payers should correct any reported incorrect data immediately upon discovering the error. Income earners who notice an error in their information must ask the payer to correct it.
Reporting on a paper form
Data can be submitted on a paper form only in special circumstances. For example, if submitting an electronic report is impossible for an individual, estate, casual employer, or foreigner due to technical obstacles.
The deadline for a paper report is eight days instead of five days.