The employer’s separate report is submitted monthly electronically

The employer's separate report must be submitted monthly, no later than on the fifth day of the calendar month following wage payment. If the report deadline is a regular Saturday or holiday, the data can be reported on the following banking day.

Example:
A company pays wages on the first, fifteenth and thirtieth of each month. The employer's separate report must be submitted by the fifth day of the month following wage payment. Data is compiled for the report for all paydays during the previous month.

The employer’s separate report is submitted electronically either from the payroll system, via the technical interface, or via the Incomes Register’s e-service. Users of the Palkka.fi service can report data directly from Palkka.fi, thereby eliminating the need for a separate report to the Incomes Register.

Data can be submitted on a paper form only in special circumstances, where electronic reporting cannot reasonably be expected. If an employer's separate report is submitted exceptionally in paper format, it must be submitted no later than on the eight day of the calendar month following the wage payment month.

Employers who cancel their registration with the Employer Register must submit their final employer’s separate report for the wage payment month during which the registration was cancelled. A report must be submitted even if no wages were paid during the month in question. 

Read more:  Reporting data to the Incomes Register: employer’s separate report