Reporting absence data
Reporting absence data is important, because the data is needed as a basis for granting or paying nearly all benefits. When you report absence data to the Incomes Register on an earnings payment report, data users (such as the Social Insurance Institution Finland (Kela) and unemployment funds) do not need to request separate certificates regarding the data.
Reporting absence data to the Incomes Register is voluntary, but recommended. Data users are able to utilise absence data if the data is reported on a regular basis.
Absence data is only reported for individuals in an employment relationship or in public-sector service. Brief periods of employment (for example, when hiring a nanny) are also regarded as employment relationships. Absence data is not reported, for example, for board members or recipients of non-wage compensation for work.
You can report absence data, regardless of the method you have selected to report wages. For example, you can report absence data and wages as a total sum (reporting method 1).
Report the time period for reporting absences and the period of absence
Time period for reporting absences: The period over which a wage earner’s absence data is known on the reporting date. If there are no absences, only the time period for reporting absences needs to be reported.
Start date: The day following the end date of the previous reporting period.
End date: The day until which absences are known to the payer. An absence agreed for a future time period, such as paternity leave or a rehabilitation period, is only reported when all the absences preceding that time period are also known.
Period of absence: The period which the wage earner was absent from work. A single pay period may include several periods of absence. Each continuous period of absence must be reported separately. A period of absence may include a weekly time off, but periods of paid and unpaid absence must be reported as different periods.
Reason for absence: Report only one reason for each period of absence. If the absence continues and the reason remains the same, the same start date can be given on a later report but the end date of the absence must be changed.
Start date of absence: The start date of each continuous period of absence.
End date of absence: The end date of each continuous period of absence. If the absence continues indefinitely, the end date of the employment relationship or, for example, the last day of the calendar year must be reported as the end date.
Number of days of absence: The number of working days included in the period of absence.
Pay for period of paid absence: The amount of pay from the period of paid absence. Reporting the pay during the absence period is always mandatory.
Absence continues, until when: If a paid absence continues after the reported period and the end date of the absence is known, the ‘Absence continues, until when’ date can be reported. The date can be reported if you know that the absence continues but the pay for the period of absence cannot yet be reported. Kela uses this data in situations where the employer has the right to receive a benefit granted for the wage earner over the period during which it pays wages to the wage earner. If the date is reported, Kela will only pay the benefit after the employer has reported wages over the entire period of absence.
Report absence data even if there are no absences
Report absence data regularly so that the time period for reporting absences is uninterrupted. By reporting the time period for reporting absences only, you report that there were no absences during that period. As a result, data users know that complete absence data has been reported to the Incomes Register, and they do not need to request any separate certificates.
Only report full-day absences
Only report full-day absences to the Incomes Register. Report part-time absences only if sick leave that lasts at least one full day has begun in the middle of a workday.
Report absence data on the next pay period’s earnings payment report at the latest
Report wage earners’ absence data on the next pay period’s report at the latest. For example, data about absences in January must be reported on the February earnings payment report at the latest. As a result, data users have access to absence data sufficiently quickly.
You may also start reporting absence data to the Incomes Register in the middle of the calendar year.
Correcting absence data
Correct any incorrectly reported absence data by submitting a replacement report as quickly as possible after you have detected your error.
Compensation application for Kela
Kela pays a daily allowance to the employer if the employer has paid wages to the wage earner during the same period. The employer can apply for a daily allowance from Kela using the earnings payment report. Kela processes the employer’s daily allowance application primarily on the basis of the ‘Type of payment data’ selection.
The employer must select the type of payment data from the drop-down menu:
- Kela, daily allowance application
- Kela, family leave compensation.
If the application is not formally correct, Kela will not process the application. Kela will notify the contact person indicated on the earnings payment report of any incorrect application via email. The employer must correct the incorrect report. Kela will not process the case if no replacement report is submitted.
Applications received by Kela and any related replacement reports that are formally correct can be viewed by the employer and wage earner in PDF format in Kela’s e-services.