Wage income types: 100 series

Reporting method 1 (mandatory minimum level)

The minimum level of detail for reporting monetary wages.

This data can be submitted together with separately reported income types and items deducted from the wages.

Wage income types: 100 series
Code value Income type name Description

101

Total wages

The monetary wages paid to the income earner in total. The minimum level for reporting monetary wages.

Tax is withheld from the total amount of wages, and they are also subject to social insurance contributions (earnings-related pension, health, unemployment, and accident and occupational disease insurance contributions).

If part of the income reported using the income type Total wages (101) is not grounds for social insurance contributions, and the income is thus not included in earnings from work, the payer reports the part of income subject to different contributions by using the income subtypes related to reporting method 1, such as Total wages subject to a social insurance contribution.

The income type Total wages (101) can only by summitted once on a report, unless unjust enrichment or recovery is connected to the income type.

If the payment made or part of it is not subject to social insurance contributions (or some kind of social insurance contribution), the payer must report it by separately specifying insurance information, allowing the removal of the required default from the total amount (the main income type).

Detailed guidance on reporting insurance information: Reporting data to the Incomes Register: insurance-related data

Detailed guidance on reporting monetary wages and using the income type: Reporting data to the Incomes Register: monetary wages and items deducted from wages

The income type can include all itemised complementary income types (200 series) of reporting method 2 as the total amount.

102

Total wages subject to earnings-related pension insurance contribution

The income earner's total earnings from work on which the earnings-related pension is based.

This income type is used only when the earnings from work subject to the pension insurance contribution differ from the amount of income reported using the income type Total wages (101).

This information cannot be submitted if no income has been reported using the income type Total wages (101).

This income type cannot be submitted if income type with code value 103 has been submitted.

103

Total wages subject to social insurance contributions

The income earner's total wages subject to social insurance contributions.

This income type is used only when the wages subject to social insurance contributions differ from the amount of income reported using the income type Total wages (101).

This information cannot be submitted if no income has been reported using the income type Total wages (101).

If the income type with code value 103 has been included in a report, income types with code values 102, 104, 105 and 106 cannot be included in the report.

104

Total wages subject to health insurance contribution

The income earner's total wages subject to a health insurance contribution.

This income type is used only when the wages subject to a health insurance contribution differ from the amount of income reported using the income type Total wages (101).

This information cannot be submitted if no income has been reported using the income type Total wages (101).

This income type cannot be submitted if income type with code value 103 has been submitted.

105

Total wages subject to unemployment insurance contribution

The income earner's total earnings from work on which the unemployment insurance contribution is based.

This income type is used only when the earnings from work subject to the unemployment insurance contribution differ from the amount of income reported using the income type Total wages (101).

This information cannot be submitted if no income has been reported using the income type Total wages (101).

This income type cannot be submitted if income type with code value 103 has been submitted.

106

Total wages subject to accident and occupational disease insurance contribution

The income earner's total earnings from work on which the accident and occupational disease insurance contribution is based.

This income type is used only when the earnings from work subject to the accident and occupational disease insurance contribution differ from the amount of income reported using the income type Total wages (101).

This information cannot be submitted if no income has been reported using the income type Total wages (101).

This income type cannot be submitted if income type with code value 103 has been submitted.