Non-wage compensations for work: special situations

Payments made for certain separate tasks are also counted as non-wage compensation for work. Some of these payments are reported using income type Non-wage compensation for work (336), while some payments have their own income types.

Payments reported using income type Non-wage compensation for work

Trustee's fee

Trustee's fees and reimbursements of expenses are non-wage compensation for work. Fees paid to a trustee are reported to the Incomes Register if the trustee is not registered in the prepayment register. The trustee reports the non-wage compensation for work paid by the principal to the Incomes Register on behalf of the principal.

Report the total amount of the trustee's fees and reimbursements of expenses using income type Non-wage compensation for work (336)

Invoicing service 

If the performer of the work and the invoicing service company (e.g. an invoicing channel or fee service) have not made a separate agreement on an employment relationship, the amount paid to the performer of the work is non-wage compensation for work. Report the payment under the income type Non-wage compensation for work (336).

Athlete's fee

An athlete's fee is a non-wage compensation for work and must be reported to the Incomes Register only if the recipient is not registered in the prepayment register. However, if the income earner has limited tax liability, the athlete's fee must be reported to the Incomes Register regardless of whether the athlete is registered in the prepayment register.

Report the payment under the income type Non-wage compensation for work (336) and also indicate that the income earner is an athlete. If the payment has been made to a person with limited tax liability, also indicate that the income earner has limited tax liability.

Performing artist's fee

A performing artist's fee is part of the non-wage compensation for work and must only be reported to the Incomes Register if the recipient is not registered in the prepayment register. If the income earner has limited tax liability, the performance fee paid must always be reported to the Incomes Register regardless of whether the income earner is registered in the prepayment register.

Report the payment under the income type Non-wage compensation for work (336) and also indicate that the income earner is a performing artist. If the payment has been made to a person with limited tax liability, also indicate that the income earner has limited tax liability.

Non-profit organisation

Reimbursements of travel expenses paid by a non-profit organisation are reported to the Incomes Register as non-wage compensations for work if they exceed the amounts set out in the income tax act (tuloverolaki 1535/1992) or have been paid on more lenient grounds than what has been set out in the income tax act.

Report the payment under the income type Non-wage compensation for work (336).

Allowance to witness

An allowance to witness is paid for appearing in court as a witness. The allowance is a non-wage compensation for work, unless an agreement has been made to pay it as wages. The amount is reported to the Incomes Register only if the recipient is not registered in the prepayment register.

Report the payment under the income type Non-wage compensation for work (336).

Fee paid for lay helper activities

Lay helping is voluntary work for which a fee, reimbursement of expenses, or both can be paid.

Report the payment under income type Non-wage compensation for work (336).

Reimbursement of costs, paid to conciliator

Reimbursement of costs paid to a voluntary conciliator is a taxable reimbursement paid to cover the costs incurred from the conciliation process. A conciliator means a conciliator referred to in the Act on Conciliation in Criminal and Certain Civil Cases.

Report the payment under the income type Reimbursement of costs, paid to conciliator (335).

Voluntary perquisite (tip)

A voluntary perquisite is reported to the Incomes Register if the recipient of the perquisite is not in an employment relationship with the principal or registered in the prepayment register.

Report the payment to the Incomes Register under the income type Non-wage compensation for work (336).

Payments reported using their own income types

Dividends/profit surplus based on work effort

Dividends/profit surplus based on work effort is non-wage compensation for work if the recipient is not in an employment relationship with the company. The payment is reported to the Incomes Register regardless of whether the recipient is registered in the prepayment register.

Report the payment under the income type Dividends/profit surplus based on work effort (non-wage) (340).

Private day care allowance

Private day care allowance is a non-wage compensation for work if the recipient of the allowance is not in an employment relationship with the parent of the child in day care. Kela reports the income it has paid and the withholding tax to the Incomes Register if the recipient is not registered in the prepayment register.

Report the payment under the income type Private day care allowance (non-wage) (356).

Kinship carer's fee

The kinship carer's fee is a non-wage compensation for work paid by the municipality to a kinship carer for arranging treatment and care for an elderly, disabled, or ill person at home. The municipality reports the income it has paid and the withholding tax to the Incomes Register if the recipient is not registered in the prepayment register.

Report the payment under the income type Kinship carer's fee (319).

Private caretaker's fee

The private caretaker's fee is a non-wage compensation for work paid by the municipality to a private caretaker for arranging treatment, upbringing, or other around-the-clock care in the caretaker's private home or in the home of the person cared for. The municipality reports the income it has paid to the Incomes Register if the recipient is not registered in the prepayment register, or if the income earner is registered in the prepayment register but does not have insurance in accordance with the Self-Employed Persons' Pensions Act.

Report the payment under the income type Private caretaker's fee (328).

Reimbursement of private caretaker's expenses

The reimbursement of private caretaker's expenses is the taxable reimbursement of expenses paid by the municipality to a private caretaker to cover the expenses incurred by the care and upkeep of foster home care patients. The municipality reports the income it has paid to the Incomes Register if the recipient is not registered in the prepayment register, or if the income earner is registered in the prepayment register but does not have insurance in accordance with the Self-Employed Persons' Pensions Act.

Report the payment under the income type Reimbursement of private caretaker's expenses (327).

For more information, see the instructions: Reporting data to the Incomes Register: rewarding employees, payments made to an entrepreneur and other special circumstances