In the Incomes Register, pay types are referred to as income types. Data must be submitted to the Incomes Register using the register's income types.
Several income types can be submitted on the same earnings payment report for one income earner. Although several income types can be specified, data on income deductions can be submitted as a total amount for all income types on the earnings payment report.
Some of the earnings payment report income types available in the Incomes Register are regularly submitted mandatory data, if the incomes in question are paid. The mandatory data matches the annual data returns currently collected by the Tax Administration, earnings-related pension providers, the Unemployment Insurance Fund and occupational accident insurance companies. In addition to mandatory income data, payers are provided with the possibility of reporting complementary additional data in the Incomes Register, e.g. for social insurance purposes.
It is recommended to submit data to the Incomes Register as comprehensively as possible.
- 100-series income types are mandatory data
- 200-series income types are complementary data
- 300-series income types are reported separately, and they are mandatory data if the incomes in question are paid
- 400-series income types are reported separately, and they are mandatory data if the incomes in question are paid
Descriptions of income types indicate whether the income is subject to withholding. However, a law, decree or a decision of the Tax Administration may contain exceptions to the obligation to withhold tax in certain situations. Even if withholding is unnecessary, the income must be reported to the Incomes Register. The descriptions of the income types do not separately mention tax at source. Although the descriptions do not separately mention tax at source, this is collected from the income instead of withholding, if the income earner is a non-resident taxpayer, or tax at source must otherwise be collected from the income.
The table shows the social insurance contributions to which each income type is subject. If the income is paid according to the default, the social insurance contributions do not need to be specially determined. The social insurance contributions for some income types can vary by payment situation. If the payment is made in non-default situations – for example, the income earner is not employed by the payer – the payer can use the Type of insurance data related to the income type. The table shows the default values of social security contributions for different income types and the income types for which social insurance contributions may vary.