Mandatory and complementary data
The information reported to the Incomes Register with the earnings payment report can be mandatory data required on each report, or complementary data. The complementary data will serve to clarify the mandatory data.
Mandatory data includes
- identifying information, such as the pay period and payment date, and the details of the payers and recipients of each payment;
- some of the income types on the earnings payment report (e.g. fringe benefits and remuneration of expenses) if the income in question was paid; and
- at least the total sum of monetary wages (lower detail level of monetary wage reporting).
If the monetary wages are reported as a total sum, some of the data users may have to request more detailed information, since the lower level of detail is not sufficient for all users.
Complementary data
Complementary data includes
- complementary income types, such as the individual reporting of monetary wages (greater level of detail); and
- other additional information, such as certain information concerning the employment relationship, absence information and the earnings periods of the income types.
Complementary data should be reported to the Incomes Register as comprehensively as possible, so that all data users receiving information from the Incomes Register can use the information at the required level of detail. Complementary data will include the information required by data users as grounds for granting or paying benefits.
Employers who submit the necessary complementary data with the information on paid wages will need to deliver fewer complementary reports. If information is not reported, the data users may be required to request the information from the payer at a later date.
Read more about mandatory and complementary data
Two ways of reporting monetary wages to the Incomes Register
Itemised reporting of monetary wages (reporting method 2)
- It is recommended to report monetary wages with specific, complementary income types (greater detail level of monetary wage reporting). With this reporting method, the wage is generated from the reported earnings, and the payer does not have to calculate the wage by adding up earnings.
- Itemised information reported to the Incomes Register has a sufficient level of detail for the data users.
Reporting of monetary wages as a total amount (reporting method 1)
- At a minimum, monetary wages must be reported as a total amount (lower-detail level of monetary wage reporting). If the wages are reported as a total amount, some data users may have to request more detailed information, since a lower level of detail is not sufficient for all users.
Please note that methods 1 and 2 cannot both be used on the same report. However, you are free to change reporting methods between reports.
The reporting methods of monetary wages do not affect other complementary data. Even if monetary wages are reported in an itemised manner (reporting method 2), the employer can omit other additional information, such as information on absences or income type earning periods. On the other hand, if the monetary wages are only reported as a total amount (reporting method 1), additional information may still be reported on the same report.
Read more about reporting monetary wages
Fringe benefits, remuneration of expenses and other separately reported income
In addition to monetary wages, the payer must report certain income types separately, if paid. Such separately reported income should not be included in the reporting of monetary wages (reporting methods 1 and 2).
Separately reported income must include, for example
- fringe benefits, remuneration of expenses and non-wage compensations for work and compensations for use;
- income related to international work, such as annual wages serving as the basis for insurance contributions;
- the earnings of athletes and performing artists;
- employee stock options;
- the fees of informal carers and household employees; and
- private day care allowance.
Employers must also report any capital income paid, such as guarantee commissions and penal interest on wage receivables.
Therefore, the total income paid to the recipient and reported to the Incomes Register will consist of monetary wages plus separately reported earnings, if any, minus the items deducted from income.