Wage income types
Income types of the Incomes Register
A payment made to an income earner, such as wages, can comprise several different income types. The data is reported to the Incomes Register using income types.
An income type is a three-digit code value. The income type indicates what kind of income is in question. The income types of the Incomes Register correspond to the most common pay types used by payroll administrations.
Several different income types can be reported on an earnings payment report for the same income earner. However, the income types reported on the same report must have the same payment date.
In addition to monetary wages, an income earner can be paid, for example, fringe benefits, reimbursements of expenses, commissions, or other supplements to the regular wages. The income type must match the actual payment situation.
The data provider chooses which income type to use and reports the amount paid in addition to the code value of the income type. The payments made are reported to the Incomes Register in euros.
The income types are divided into four series
The recommendation is to report income comprehensively using the 200, 300 and 400 series income types.
- The 200 series income types are used to report monetary wages in an itemised manner.
- The 300 series income types are separately reported income types. They are mandatory data if such income is paid.
- The 400 series income types are used to report items deducted from the wages. They are mandatory data if the item in question has been deducted from the wages.
If you wish to report monetary wages as a total amount, use the 100 series income types.
The income types are described in the document Descriptions of income types and items deducted from income on Documentation pages.
The table below 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 a payment reported using this income type differs from the default, for example, the income earner is not employed by the payer, the payer must report it by specifying insurance information in conjunction with 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. Income type control rules are described also in the document Wages – Codes – Income types on Documentation pages.
|Subject to accident
insurance and occupational
disease insurance contribution
|102||Total wages subject to earnings-related pension insurance contribution||Yes||No||No||No||No|
|103||Total wages subject to social insurance contribution||Yes||Yes||Yes||Yes||No|
|104||Total wages subject to health insurance contribution||No||No||No||Yes||No|
|105||Total wages subject to unemployment insurance contribution||No||No||Yes||No||No|
|106||Total wages subject to accident and occupational disease insurance contribution||No||Yes||No||No||No|
|204||Complementary wage/salary/paid during benefit period||Yes||Yes||Yes||Yes||No|
|205||Emergency work compensation||Yes||Yes||Yes||Yes||No|
|206||Evening work compensation||Yes||Yes||Yes||Yes||No|
|207||Evening shift allowance||Yes||Yes||Yes||Yes||No|
|208||Notice period compensation||No||No||No||No||No|
|209||Kilometre allowance (taxable)||Yes||Yes||Yes||Yes||Yes|
|212||Extra work premium||Yes||Yes||Yes||Yes||No|
|215||Compensation for acting in a position of trust||No||No||No||Yes||Yes|
|217||Waiting time compensation||No||No||No||No||No|
|218||Working condition compensation||Yes||Yes||Yes||Yes||No|
|219||Partial pay during sick leave||Yes||Yes||Yes||Yes||Yes|
|221||Sunday work compensation||Yes||Yes||Yes||Yes||No|
|222||Benefit arising from synthetic option||No||No||No||No||No|
|224||Monetary compensation from a working time bank||Yes||Yes||Yes||Yes||No|
|225||Compensation for accrued time off||Yes||Yes||Yes||Yes||No|
|226||Share issue for employees||No||No||No||No||Yes|
|229||Damages in conjunction with termination and lay-off||No||No||No||No||No|
|231||Voluntary compensation in conjunction with termination of employment||No||No||No||No||No|
|232||Weekly rest compensation||Yes||Yes||Yes||Yes||No|
|234||Annual holiday compensation||Yes||Yes||Yes||Yes||No|
|236||Night work allowance||Yes||Yes||Yes||Yes||No|
|237||Night shift compensation||Yes||Yes||Yes||Yes||No|
|238||Other regular compensation||Yes||Yes||Yes||Yes||No|
|239||Compensation for unused compensatory leave||Yes||Yes||Yes||Yes||No|
|302||Interest benefit for a housing loan||No||No||No||No||No|
|308||Compensation for membership of a governing body||No||No||No||No||Yes|
|309||Share of reserve and surplus drawn from personnel fund (taxable 80%)||No||No||No||No||No|
|310||Monetary gift for employees||Yes||Yes||Yes||Yes||Yes|
|311||Kilometre allowance (tax-exempt)||No||No||No||No||No|
|312||Treatment fee for municipal veterinarian||Yes||Yes||Yes||No||No|
|313||Compensation for use, earned income||No||No||No||No||No|
|314||Compensation for use, capital income||No||No||No||No||No|
|315||Other taxable benefit for employees||No||No||No||No||Yes|
|316||Other taxable income deemed earned income||No||No||No||No||No|
|317||Other fringe benefit||Yes||Yes||Yes||Yes||Yes|
|319||Kinship carer's fee||Yes||Yes||No||No||No|
|320||Stock options and grants||Yes||No||No||No||Yes|
|321||Wages paid by substitute payer: employer pays for employer's social insurance contributions (earnings-related pension, health, unemployment, and accident and occupational disease insurance)||Yes||Yes||Yes||Yes||No|
|322||Wages paid by substitute payer: employer pays for employer's earnings-related pension insurance contribution||Yes||No||No||No||No|
|323||Wages paid by substitute payer: employer pays for employer's unemployment insurance contribution||No||No||Yes||No||No|
|324||Wages paid by substitute payer, employer pays for accident and occupational disease insurance contribution||No||Yes||No||No||No|
|325||Wages paid by substitute payer, employer pays for employer's health insurance contribution||No||No||No||Yes||No|
|326||Compensation for employee invention||No||No||No||No||Yes|
|327||Reimbursement of private caretaker's expenses||No||No||No||No||No|
|328||Private caretaker's fee||Yes||Yes||No||No||Yes|
|329||Reimbursement of family day care provider's expenses||No||No||No||No||No|
|332||Capital income payment||No||No||No||No||No|
|335||Reimbursement of costs, paid to conciliator||No||No||No||No||No|
|336||Non-wage compensation for work||No||No||No||No||Yes|
|337||Supplementary daily allowance paid by employer-specific health insurance fund||Yes||Yes||Yes||Yes||No|
|338||Pension paid by employer||No||No||No||No||No|
|339||Dividends/profit surplus based on work effort (wages)||Yes||Yes||Yes||Yes||No|
|340||Dividends/profit surplus (wages) based on work effort (non-wage)||No||No||No||No||No|
|341||Employer-subsidised commuter ticket, tax-exempt share||No||No||No||No||Yes|
|342||Employer-subsidised commuter ticket, taxable share||Yes||Yes||Yes||Yes||No|
|343||Employee stock option||No||No||No||No||No|
|350||Wages transferred to athletes' special fund||No||No||No||Yes||No|
|351||Wages paid from athletes' special fund||No||No||No||No||No|
|352||Wages for insurance purposes||Yes||Yes||Yes||Yes||Yes|
|353||Taxable reimbursement of expenses||No||No||No||No||No|
|354||Private day care allowance municipal supplement||No||Yes||Yes||No||No|
|355||Private day care allowance (wages)||No||Yes||Yes||No||No|
|356||Private day care allowance (non-wage)||No||No||No||No||No|
|357||Kilometre allowance paid by non-profit organisation||No||No||No||No||No|
|358||Daily allowance paid by non-profit organisation||No||No||No||No||No|
|361||Employee stock option with a subscription price lower than market price at the time of issue||Yes||Yes||Yes||Yes||No|
|362||Royalty paid to a non-resident taxpayer||No||No||No||No||No|
|363||Tax-exempt share of bicycle benefit||No||No||No||No||Yes|
|364||Bicycle benefit, taxable share||Yes||Yes||Yes||Yes||No|
|365||Conditional stock options and grants||Yes||Yes||Yes||Yes||No|
|401||Compensation collected for a car benefit||No||No||No||No||No|
|403||Elected official fee||No||No||No||No||No|
|404||Tax at source||No||No||No||No||No|
|405||Tax at source deduction||No||No||No||No||No|
|407||Reimbursement collected for other fringe benefits||No||No||No||No||Yes|
|408||Other item deductible from net wage or salary||No||No||No||No||No|
|409||Net wage or salary||No||No||No||No||No|
|410||Employer-paid premium for collective additional pension insurance||No||No||No||No||No|
|411||Employer-paid premium for collective additional pension insurance, employee's contribution||No||No||No||No||No|
|412||Employee's health insurance contribution||No||No||No||No||No|
|413||Employee's pension insurance contribution||No||No||No||No||No|
|414||Employee's unemployment insurance contribution||No||No||No||No||No|
|415||Reimbursement for employer-subsidised commuter ticket||No||No||No||No||No|
|416||Tax paid abroad||No||No||No||No||No|
|418||Voluntary individual pension insurance premium||No||No||No||No||No|
|419||Deduction before withholding||No||No||No||No||Yes|
|420||Reimbursement collected for bicycle benefit||No||No||No||No||No|