Select the form according to the payment date. For example, if the payment date is in 2024, use the form for 2024. If you are correcting a previously submitted report, use the form for the year in question.
Fill in the report’s identifying information in the top section of every page. The identifying information must be the same on all pages of the form. The identifying information includes:
Type of action
Payer’s report reference.
Type of action
Tick the appropriate box based on whether you are submitting a new report, replacement report or report cancellation. You can select only one type of action. This information is mandatory.
Tick the box New report if you are submitting the earnings payment report for the first time. If the report is rejected and you must resubmit the data. This constitutes a new report.
A replacement report should be submitted when an earlier report needs to be corrected. All data must be resubmitted on a replacement report, i.e. it must contain the data that was correct on the original report in addition to new and changed data. You must specify the report reference of the earlier report in the replacement report.
Select Report cancellation when entirely cancelling a report submitted earlier. When cancelling a report, in addition to specifying the type of action, you only need to specify the payer identifier and the report reference of the earlier report so that the correct report is cancelled. The recommendation is not to cancel a report until a new report can be submitted.
As a rule, corrections to the Incomes Register are made using replacement reports, but there are also situations in which data cannot be corrected using the replacement report. Instead of the replacement procedure, the report submitted previously must first be cancelled and then a new report must be submitted that contains the correct information. Such situations include:
payment date correction
pay period correction
correction of the payer’s and income earner’s customer identifiers
correction of the payer type ‘Temporary employer’ (no TyEL insurance policy)
correction of the pension policy number
correction of the occupational accident insurance company identifier or policy number
correction of insurance information: retrospective changes to the obligation to provide insurance.
The correction of insurance information mentioned last refers to a situation where the income earner’s income was originally reported as being subject to social insurance contributions, but it is later noticed that there would have been no obligation to provide insurance with regard to the income paid to the income earner (or vice versa). In such a case, the original report must first be cancelled and a new report must be submitted that contains the correct insurance information. The above procedure must be used in order to also deliver the data to social insurance providers who had received the incorrectly reported data.
Report the start date and end date of the pay period. Report the start date and end date in the format ddmmyyyy, as follows: 01052022–31052022. The pay period is the period for which wages are paid. When the period of employment ends, so too does the pay period. This information is mandatory.
Please note that pay period is not the same as earnings period. Earnings period may be different from pay period.
For payments other than wages (e.g., non-wage compensation for work or a meeting fee that is not paid in an employment relationship), the time range for which the payment is made is entered as the pay period.
Report the payday in the format ddmmyyyy. For example, if wages are paid on 15 May 2022, report the date of payment as follows: 15052022. This information is mandatory.
Payer’s report reference
The payer’s report reference uniquely identifies the earnings payment reports submitted by the payer. If you generate the report reference yourself, make sure that a unique report reference is entered on all new reports you submit. If you do not fill in this field, the Incomes Register will generate the payer’s report reference for you. In such a case, the report reference will be sent to the payer in a letter to the address entered for the payer in the Population Information System or the Business Information System.
It is important to have a report reference because the same reference must be used when there are errors in the report and it needs to be corrected. Without the report reference, the Incomes Register will not be able to match the replacement report or report cancellation to the report that needs to be corrected. For this reason, the payer’s report reference is mandatory information if you are correcting or cancelling an earlier report.
The length of the report reference may be a maximum of 40 characters. It may contain both letters and numbers, but no spaces. The allowed characters are the numerals 0–9, the letters a–z and A–Z, and the special characters ‘_’ and ‘-’. Please note that the letters å, ä and ö are not allowed.
Examples of how to form a payer’s report reference:
The employer has paid wages to three employees on the same payment date, 30 April 2022. The employer can form the report references by adding a sequential number to the payment date:
The employer has paid wages to three employees (Virtanen, Nieminen and Järvinen) on the same payment date, 15 July 2022. The employer can form the report references by adding the employee’s name to the payment date and by replacing the letter 'ä' with the letter 'a':
Enter the name and Finnish Business ID or personal identity code of the payer of the wages or other payment. Enter the Finnish personal identity code or Business ID in full. In addition to the identifier, do not enter any other information in the identifier field. This information is mandatory.
Example:Personal identity code 101010-101A, Business ID 0123456-2
The address must be entered if the payer is a temporary employer or if the payer has a foreign address. Enter either the street address or P.O. Box. Enter the country code of the address if the payer has a foreign address or if the payer is a temporary employer.
If the payer is a temporary employer, a household or a pool of household employers, tick the appropriate box. If several sections apply to the payer, tick all of them.
A household is a private individual or decedent’s estate that has, for example, hired a cleaner for their private household.
A pool of household employers is formed when several households hire together, for example, a cleaner or a nanny under a single employment contract. The households in the pool are jointly responsible for the employer obligations related to the employee in question. One person in the pool handles the payment of wages to the income earner and the reporting of data to the Incomes Register, using their own personal identity code. If you report data on behalf of a pool of household employers, tick both sections: ‘Household’ and ‘Pool of household employers’.
You can report the data "A pool of household employers" starting from 2021.
A temporary employer (no TyEL insurance policy) has arranged pension provisions for its employees without taking out a pension insurance policy. A party can operate as a temporary employer if it does not continuously employ employees and the total wages paid by the employer to fixed-term employees over a period of six months are below a separately defined euro limit (see limits in the table below).
A temporary employer must also provide their address details and the address country code. A temporary employer does not need to report the pension policy number.
Wage limit for a temporary employer during six months.
Wage limit for a temporary employer during six months
Also enter in the report the name and telephone number of the contact person who should be contacted for further information.
2. Income earner
Income earner details
Enter the name and personal identity code or Business ID of the payee. If the income earner is a limited liability company, limited partnership, general partnership, or other legal person always enter the Business ID.
Enter the income earner’s personal identity code or Business ID in full. This information is mandatory.
Example:Personal identity code 101010-101A, Business ID 0123456-2
Enter the address and country code of the address, if the income earner’s address is not in Finland.
Occupational class code
Enter the occupational class for which occupational accident insurance has been taken out for the income earner. The occupation is reported based on the income earner’s work. If the income earner does work included in two or more occupational classes, enter the occupational class of the income earner’s primary work. Primary work means work in which the income earner spends most of their working time.
The Incomes Register uses the Incomes Register’s Classification of Occupations (TK10) that is available on Statistics Finland’s website. In the Incomes Register’s Classification of Occupations (TK10), occupational classes are indicated as five-digit codes.
In many industries, such as the building and renovation sector, the occupational class code depends on the line of business. For the codes for occupational classes, visit Statistics Finland's website.
Examples of the most common occupational class codes used by households:
91110 Domestic cleaners and helpers (home cleaning, temporary childcare)
71110 House builders (the erection, maintenance and repair of houses and other small buildings)
74110 Building and related electricians (the installation, maintenance and repair of residential buildings’ electrical systems and the related devices)
Income earner is a partial owner or an organisation
Tick the box if the income earner is a partial owner, as defined by the unemployment security act (työttömyysturvalaki 1290/2002), in the company that pays the wages or other payment. Further information is available from the Employment Fund.
Also tick the appropriate box if the income earner is an organisation (a general partnership, limited partnership, limited liability company, cooperative, association, foundation or some other legal person governed by civil law).
Earnings-related pension insurance information
Tick the box for the earnings-related pension insurance under which the income earner is insured: employee’s earnings-related pension insurance, person insurance for the self-employed (YEL) or pension insurance for farmers (MYEL). If there is no obligation to provide the insurance, leave the field blank.
You can select only one of the three options:
Select Employee’s earnings-related pension insurance if the income earner is insured under the following legislation:
Employees Pensions Act (395/2006)
public sector pensions act (julkisten alojen eläkelaki 81/2016)
act on the Orthodox Church (laki ortodoksisesta kirkosta 985/2006)
a pension rule in accordance with the act on the Bank of Finland (laki Suomen Pankista 214/1998)
a pension rule in accordance with the provincial law of the Åland Islands (ÅFS 54/2007).
Select Pension insurance for farmers (MYEL), if the income earner is insured in accordance with the farmers’ pensions act (maatalousyrittäjän eläkelaki 1280/2006).
Insurance under the farmers’ pensions act is the earnings-related pension insurance for farmers, forest owners, fishers and reindeer breeders, and their family members.
Scholarship recipients are also covered by earnings-related pension provision under MYEL.
Select Pension insurance for the self-employed (YEL), if the income earner is insured in accordance with the self-employed persons’ pensions act (yrittäjän eläkelaki 1272/2006).
A self-employed person is a person who is gainfully employed without being in an employment relationship, thus meeting the criteria for the gainful employment in question laid down in the legislation. Self-employed persons are responsible for arranging their own pension insurance.
Self-employed persons insure their operations in accordance with the self-employed persons’ pensions act (1272/2006). Insurance is mandatory when the self-employed person fulfils the requirements for being covered by the self-employed persons’ pensions act, and insurance must be taken out within six months of the beginning of the period of self-employment.
No obligation to provide the following forms of insurance
In certain situations, the employer is not obligated to provide insurance. Such situations may be, for example, due to the lower euro limit for the insurance obligation, due to the person’s age, or because the income earner is self-employed. The insurance obligations in different insurances are as follows.
The employer’s health insurance contribution is paid for wages paid to employees 16–67 years of age.
Earnings-related pension insurance:
The employer is obligated to insure all of its employees between 17 and 67 years of age whose income exceeds the lower limit of the insurance obligation (see limits in the table below).
Lower limit for earnings-related pension insurance per month.
Lower limit for earnings-related pension insurance per month
The unemployment insurance contribution is paid for wages paid to employees 18–64 years of age.
If the amount of wages paid by the employer during the year falls below the annual lower limit for unemployment insurance contribution, the employer does not have to pay the unemployment insurance contribution. However, the employer must withhold from the wages the employee’s unemployment insurance contribution if the employee is obligated to pay it (see limits in the table below).
Age limit and lower limit for unemployment insurance contribution
Age limit for unemployment insurance
Lower limit for unemployment insurance contribution per year
18–64 years of age
18–64 years of age
18–64 years of age (valid from 1.8.2022)
17–64 years of age (valid till 31.7.2022)
17–64 years of age
Accident and occupational disease insurance:
The accident and occupational disease insurance has no age limit, but the insurance obligation applies if the amount of wages paid by the employer to its employees during the calendar year exceeds the annual lower limit for accident and occupational disease insurance (see limits in the table below).
The annual lower limit for accident and occupational disease insurance
Lower limit for accident and occupational disease insurance per year
Tick the box for the insurance(s) that the payer was not obligated to provide for the income earner. If the obligation to provide insurance does not apply to any of the listed insurances, ticking the box for the top option ‘Earnings-related pension, health, unemployment and accident and occupational disease insurance’ will suffice.
Please note that the information entered under ‘No obligation to provide the following forms of insurance’ applies to all the income reported. If the insurance information changes during the pay period, two separate reports must be submitted for the income earner. The payer must use a different report to submit information on the income on which the obligation to provide insurance is based.
Example: The employer pays EUR 250 in wages to the income earner. The wages paid by the employer during a calendar year fall below the annual lower limits for accident and occupational disease insurance, and the employer’s unemployment insurance contributions. The employer is under an obligation to pay the earnings-related pension insurance and health insurance contributions from the income earner’s wages. The payer has arranged pension provisions for the income earner without taking out a pension insurance, i.e., the payer is a temporary employer.
The employer reports the following insurance-related information:
No obligation to provide insurance: Unemployment insurance
No obligation to provide insurance: Accident and occupational disease insurance
Earnings-related pension provider code: NN
Pension policy number of income earner with earnings-related pension insurance: (not reported if the payer is a temporary employer)
Earnings-related pension provider code and pension policy number of income earner with earnings-related pension insurance
Enter the code of the provider of your earnings-related pension insurance. Only enter a number here, do not enter the name of the earnings-related pension provider. ‘Earnings-related pension provider’ refers to an earnings-related pension insurance company, a pension fund or a pension trust. Each earnings-related pension provider has a unique two-or-five-character company identifier used to allocate the information to the correct earnings-related pension provider. Also enter the income earner’s pension policy number.
The employer is not obligated to provide insurance if the amount of wages paid to the employee per month is less than the lower limit for earnings-related pension insurance (see earnings-related pension insurance limits in the table). If the limit is not exceeded, these sections do not need to be filled in.
If the income earner is MYEL- or YEL-insured, the earnings-related pension provider code and the pension policy number are not reported.
If you are a temporary employer, select from the table below the institution which you intend to use as your earnings-related pension provider. Enter the earnings-related pension provider code of this institution. A temporary employer does not report the pension policy number.
Earnings-related pension provider code
Earnings-related pension provider
Ilmarinen Mutual Pension Insurance Company
Elo Mutual Pension Insurance Company
Varma Mutual Pension Insurance Company
Veritas Pension Insurance Company
Company identifier and insurance policy number of the occupational accident insurance company
Enter the Business ID of the occupational accident insurance company and the insurance policy number occupational accident insurance. The employer must take out occupational accident insurance for its employees against accidents at work if the total amount of the wages paid to the employees during the calendar year exceeds the annual lower limit (see accident and occupational disease insurance limits in the table). This information is mandatory if the employer has taken out more than one accident and occupational disease insurance policy for its employees.
3. Payments made to the income earner
3A Total wages and deducted items
Report the monetary wages paid to the income earner under Total wages. Enter all payments reported using income type 101 ‘Total wages’ under Total wages. The total wages include all series 200 income types. More information on wage income types is available on the Wage income types page.
Enter also the items deducted from wages and other payments:
total taxes withheld from an employee or other payee (also taxes withheld from non-wage compensation for work)
the employee’s earnings-related pension insurance contribution
employee’s unemployment insurance contribution.
More detailed information about the way earnings-related insurance contributions are determined is available from your earnings-related pension provider. Further information on unemployment insurance contributions is available from the Employment Fund.
If not all of the income entered under Total wages is subject to social insurance contributions (earnings-related pension, health, unemployment and accident and occupational disease insurance contributions), enter the information separately. Enter on the lines for each type of insurance contribution the portion of the income subject to insurance contributions. No information is filled in the table
if the income paid to the income earner is subject to all the social insurance contributions
if stated on page 2 of the form that the employer is not obligated to provide insurance for the income, for example, due to the lower euro limit for the insurance obligation, due to the person’s age, or because the income earner is self-employed.
3B Separately reported income types
In section 3B, report all other income and items deducted not reported in section 3A. Examples of such income types include
336 Non-wage compensation for work (compensation paid based on a commission relationship to a self-employed person, business or private family day care provider not registered in the Prepayment Register)
353 Taxable reimbursement of expenses (compensation paid by the employer to the performer of the work for expenses incurred in the performance of their work, such as the expenses incurred in the acquisition of tools and materials).
The combined amount of the taxes withheld from all the reported income types is entered under ‘Total tax withheld’ in section 3A.
Below is a list of all separately reported income types that can be reported in section 3B and the year from which the income type can be used:
Separately reported income types
Income type name
Interest benefit for a housing loan
Compensation for membership of a governing body
Share of reserve and surplus drawn from personnel fund (taxable 80%)
Monetary gift for employees
Compensation for use, earned income
Compensation for use, capital income
Other taxable benefit for employees
Other taxable income deemed earned income
Stock options and grants
Compensation for employee invention
Capital income payment
Reimbursement of costs, paid to conciliator
Non-wage compensation for work
Supplementary daily allowance paid by employer-specific health insurance fund
Pension paid by employer
Dividends/profit surplus based on work effort (wages)
Dividends/profit surplus (wages) based on work effort (non-wage)
Kilometre allowance paid by non-profit organisation
Daily allowance paid by non-profit organisation
Employee stock option with a subscription price lower than the market price at the time of issue
Royalty paid to a non-resident taxpayer
Bicycle benefit, tax-exempt share
Bicycle benefit, taxable share
Copyright royalties, earned income
Stock grant paid in money
Employee stock option paid in money
Reimbursement collected for other fringe benefits
Reimbursement for employer-subsidised commuter ticket
Deduction before withholding
Reimbursement collected for bicycle benefit
3C Fringe benefits and reimbursement of expenses
In section 3C, report the fringe benefits received by the income earner (car benefit and other taxable fringe benefits) and the reimbursement of expenses (tax-exempt kilometre allowance and daily allowance).
Report the amount of the car benefit and the number of kilometres driven based on the logbook and tick the box accordingly for either the full car benefit or limited car benefit. Tick the appropriate box for the age group of the fringe benefit car. During the first three years of use, cars belong to age group A, during the three following years to age group B and after that, to age group C. The value ‘U’ stands for car benefit used abroad and received abroad.
You can report the car emissions value when the payment date is in 2022–2025.
Enter the number of kilometres only if you are reporting income type 311 Kilometre allowance (tax-exempt). Enter the number of kilometres driven on which the tax-exempt kilometre allowance paid is based as an integer. For example, if the number of kilometres is 125.6, report 126.
Enter in Daily allowances in total the total amount of tax-exempt daily allowance and meal allowance. Tick the box for the types of allowances included in the total sum (meal allowance, partial daily allowance, full daily allowance or international daily allowance). You can select several options.
If the kilometre allowance was paid contrary to the time and kilometre limits set by a decision of the Tax Administration, no part of it is tax-exempt. In such a case, the allowance is considered wage income and it must be reported as wages. If the allowance is considered and reported as wage income, it is not entered here.
Enter in the field Other taxable fringe benefits in total any other non-monetary benefits provided by the employer. Tick the box if the sum includes an accommodation benefit, a telephone benefit, a meal benefit or other benefits. Other benefits may include a garage or boat benefit, for example.
If a meal benefit was given to the income earner and the reimbursement collected for it corresponds to the taxable value, tick the box Reimbursement for a meal benefit corresponds to taxable value and report the meal benefit in the field Meal benefit. If the reimbursement collected for the meal benefit does not correspond to the taxable value, report the portion collected from the wages under income type 407 ‘Reimbursement collected for other fringe benefits’ in section 3B and report the meal benefit in the field Other taxable fringe benefits in total.
4. Date and signature
Sign the form before it is submitted. Enter also the date and your telephone number.
Send the form to the address:
Incomes Register PO Box 1 00055 INCOMES REGISTER, FINLAND
Most commonly used country codes.
Most commonly used country codes
AE United Arab Emirates
BA Bosnia and Herzegovina
CZ Czech Republic
GB Great Britain
HK Hong Kong
IM Isle of Man
KR Republic of Korea
KY Cayman Islands
LK Sri Lanka
NZ New Zealand
US United States
VG British Virgin Islands
ZA South Africa
Previous years’ forms
Use these forms if you are correcting a report concerning the year in question.