Earnings payment report – form and filling instructions (6101)

Earnings payment report (TULOR 6101e) can be used in most wage payment situations.

Use this form if both the payer and income earner have a Finnish identifier: a personal identity code or Business ID. Otherwise, use the detailed earnings payment report (6104).

See how different forms differ from one another

Check the deadlines for paper forms

If required, also submit the employer’s separate report (6103)

Load the form

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.

Earnings payment report 2024 (pdf)

Earnings payment report 2023 (pdf)

Previous years’ forms

Change the language on the page to have the form and filling instructions in Finnish, Swedish or English. You can also read filling instructions in Sámi:

Bálkádiehtoalmmuhus, deavdinráva 2021

Filling instructions – earnings payment report

Complete form thoroughly. If a report has been filled in incorrectly or data is missing, the report will be rejected. A rejected report is not saved in the Incomes Register.

Complete the form thoroughly and also check our tips for correcting reports

How can I get help in reporting?

For more detailed information about different reporting situations, read the following instructions:

The ‘Earnings payment data’ section includes instructions on income types, the reporting of fringe benefits, and insurance.

In what situations do I submit an employer's separate report?

How do I correct data?

How do I submit a report?

You can calculate and pay wages in the free Palkka.fi service (available in Finnish and Swedish, link to Finnish). The service automatically sends the reports required to the Incomes Register. 

Also read instructions for different parties:

When you buy a service or hire an employee – household as an employer

What data do associations submit to the Incomes Register?

If you need examples or more detailed instructions for reporting, see our detailed guidance:

Wages: reporting data to the Incomes Register

Employer’s separate report

Households as employers

All the Incomes Register´s detailed guidance

Our customer service also helps you in questions related to reporting:

Contact us

Enter the following information on the form

• Report's identifying information
• 1. Payer details
• 2. Income earner details (basic information and insurance information)
• 3. Payments made to the income earner
  • 3A Total wages and deducted items
  • 3B Separately reported income types
  • 3C Fringe benefits and reimbursement of expenses
• 4. Date and signature

Report's identifying information

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
• Pay period
• Payment date
• 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.

Pay period

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.

Payment date

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.

1. Payer

Payer’s details

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. 

Examples of country codes: Finland = FI, Sweden = SE, Norway = NO, Estonia = EE, Russia = RU. The most common country codes are listed at the end of these instructions. If the country code is not on the list, enter the name of the country.

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.

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.

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).

Insurance

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:

1. 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)
   • seamen’s pensions act (merimieseläkelaki 1290/2006)
   • 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).
2. 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.
3. 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.

Health insurance:

• 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).

Unemployment insurance:

• 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).

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).

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.

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.

Pension providers

Earnings-related pension provider code	Earnings-related pension provider
46	Ilmarinen Mutual Pension Insurance Company
54	Elo Mutual Pension Insurance Company
55	Varma Mutual Pension Insurance Company
56	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

Code	Income type name	Valid from
302	Interest benefit for a housing loan	2019
308	Compensation for membership of a governing body	2019
309	Share of reserve and surplus drawn from personnel fund (taxable 80%)	2019
310	Monetary gift for employees	2019
313	Compensation for use, earned income	2019
314	Compensation for use, capital income	2019
315	Other taxable benefit for employees	2019
316	Other taxable income deemed earned income	2019
320	Stock options and grants	2019
326	Compensation for employee invention	2019
332	Capital income payment	2019
335	Reimbursement of costs, paid to conciliator	2019
336	Non-wage compensation for work	2019
337	Supplementary daily allowance paid by employer-specific health insurance fund	2019
338	Pension paid by employer	2019
339	Dividends/profit surplus based on work effort (wages)	2019
340	Dividends/profit surplus (wages) based on work effort (non-wage)	2019
341	Employer-subsidised commuter ticket, tax-exempt share	2019
342	Employer-subsidised commuter ticket, taxable share	2019
343	Employee stock option	2019
350	Wages transferred to athletes' special fund	2019
351	Wages paid from athletes' special fund	2019
352	Wages for insurance purposes	2019
353	Taxable reimbursement of expenses	2019
357	Kilometre allowance paid by non-profit organisation	2019
358	Daily allowance paid by non-profit organisation	2019
359	Unjust enrichment	2019
361	Employee stock option with a subscription price lower than the market price at the time of issue	2019
362	Royalty paid to a non-resident taxpayer	2021
363	Bicycle benefit, tax-exempt share	2021
364	Bicycle benefit, taxable share	2021
366	Copyright royalties, earned income	2024
367	Stock grant paid in money	2024
368	Employee stock option paid in money	2024
407	Reimbursement collected for other fringe benefits	2019
415	Reimbursement for employer-subsidised commuter ticket	2019
419	Deduction before withholding	2019
420	Reimbursement collected for bicycle benefit	2021

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.

Enter the car emissions value if you have reduced the amount of the car benefit because the car generates zero or low emissions. The amount of the car benefit can be lowered if the car’s real carbon dioxide emissions are 0–100 grams per kilometre. More information on reporting the car emissions value is available in the instructions Reporting data to the Incomes Register: fringe benefits and reimbursements of expenses.

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.

Return address

Send the form to the address:

Incomes Register
PO Box 1
00055 INCOMES REGISTER, FINLAND

Previous years’ forms

Use these forms if you are correcting a report concerning the year in question.

• Earnings payment report 2022 (pdf)
• Earnings payment report 2021 (pdf)
• Earnings payment report 2020 (pdf)
• Earnings payment report 2019 (pdf)