Reporting accident insurance details to the Incomes Register
An employer must take out an accident and occupational disease insurance for his employees if the following conditions are met:
- the employees are in an employment relationship with the employer
- the employer pays income subject to accident insurance contributions; and
- the employer pays more than EUR 1,300 in total to all its employees during the calendar year (in 2019).
The insurance must be taken out before the commencement of the employment relationship, which means that the insurance must be valid before the employee starts the job.
Accident insurance has no age limits or earnings limits with respect to individual employees.
Accident and occupational disease insurance premiums are not reported to the Incomes Register
The insurance premiums are paid in accordance with the invoices of the accident insurance company, and they are not reported to the Incomes Register. If the reported income is subject to accident insurance, however, you must report the insurance details to the Incomes Register, or the employee's occupational class; and, in certain situations, also the accident insurance company's company identifier and the policy number of the insurance.
Report the occupational class to the Incomes Register
The occupational class must be reported to the Incomes Register, if
- the employee is covered by an occupational accident insurance or the employment relationship is insured under the public sector pensions act (julkisten alojen eläkelaki (JuEL) 81/2016) or the seafarers' pensions act (merimieseläkelaki (MEL) 1290/2006), or the employment relationship is with the Bank of Finland
- income subject to an occupational accident insurance contribution is paid to the employee.
Always report the occupational class using Statistics Finland's classification of occupations (TK10) used by the Incomes Register (www.stat.fi). The occupational class codes used by the Incomes Register have five digits.
The Statistics Finland's classification of occupations (TK10) codeset used by the Incomes Register differs from the official Classification of occupations 2010 codeset maintained by Statistics Finland.
If an employee performs work that belongs to more than one occupational class, report the occupational class of the work the person performs the most. If the income earner works the same number of working hours in different duties, report one of the employee's occupational classes.
This is how you can find the correct Statistics Finland occupational class:
1. Search for an occupation and occupational class using Statistics Finland's classification wizard (www.stat.fi). Select classification: Classification of occupations 2010.
2. Check that the code and name of the occupational class match the codeset used by the Incomes Register. The Incomes Register uses its own version of Statistics Finland's classification of occupations (TK10) codeset (www.stat.fi).
If necessary, you will receive support and instructions on choosing the occupational class from your accident insurance company.
Contact details of accident insurance companies (www.tvk.fi)
You can report several occupational classifications and titles on the same earnings payment report. However, only one value per code set can be reported.
The employer is not under obligation to provide accident insurance
If the employer is not under obligation to provide accident insurance to his employees, report the Type of exception to insurance No obligation to provide insurance (accident and occupational disease insurance). You should check, however, whether there is an obligation to provide insurance with respect to the other insurance contributions.
Report the company identifier and policy number if the employer has taken out more than one occupational accident insurance policies
The occupational accident insurance company identifier and the accident and occupational disease insurance policy number are mandatory data if the employer has taken out more than one statutory accident and occupational disease insurance for the employees.
The company identifier of a Finnish insurance company is its Business ID. If the occupational accident insurance company does not have a Finnish customer identifier, report the foreign identifier.
The policy number is specified on, for example, the occupational accident insurance policy.
For 2019, earnings payment reports are submitted to insurance companies only in exceptional cases
From 1 January 2020 onwards, occupational accident insurance companies will receive the earnings payment data from the Incomes Register. The earnings payment data for 2019 does not need to be separately reported to the occupational accident insurance companies, because they will retrieve the data from the Incomes Register.
Situations where the occupational accident insurance is entirely terminated or transferred to another insurance company during 2019 form the exception. In such cases, the earnings payment data must be reported to the insurance company using the old method during 2019.