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 Total wages income type 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.

You can submit the Total wages income type only 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 use the information in the Type of insurance information data group for the exceptions, allowing the removal of the required default from the total amount (the main income type).

See the rules and examples in the instructions Reporting data to the Incomes Register: monetary wages and items deducted from wages and Reporting data to the Incomes Register: insurance-related data.

The income type contains all itemised complementary income types of reporting method 2, expressed as a total:

  • Time-rate pay
  • Initiative fee
  • Bonus pay
  • Complementary wage/salary paid during benefit period
  • Emergency work compensation
  • Evening work compensation
  • Evening shift allowance
  • Notice period compensation
  • Kilometre allowance (taxable)
  • Meeting fee
  • Saturday pay
  • Extra work premium
  • Holiday bonus
  • Lecture fee 
  • Compensation for acting in a position of trust
  • Other compensation
  • Waiting time compensation
  • Working condition compensation
  • Commission
  • Partial pay during sick leave
  • Sunday work compensation
  • Benefit arising from synthetic option
  • Performance bonus
  • Monetary compensation from a working time bank
  • Compensation for accrued time off
  • Share issue for employees
  • Contract pay
  • Damages in conjunction with termination of employment and lay-off
  • Voluntary compensation in conjunction with termination of employment
  • Stand-by compensation
  • Weekly rest compensation
  • Profit-sharing bonus
  • Annual holiday compensation
  • Overtime compensation
  • Night work compensation
  • Night shift allowance 
 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 Total wages income type.

This information cannot be submitted if no income has been reported using the Total wages income type. This information cannot be submitted, if the "Total wages subject to social insurance contributions" income type (code value 103) has been specified.
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 Total wages income type.

If the "Total wages subject to social insurance contributions" (103) income type has been included in a report, income types with code values 102, 104, 105 and 106 must not be included in the report.

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

 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 Total wages income type.

This information cannot be submitted if no income has been reported using the Total wages income type. This information cannot be submitted, if the "Total wages subject to social insurance contributions" income type (code value 103) has been specified.
 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 Total wages income type.

This information cannot be submitted if no income has been reported using the Total wages income type. This information cannot be submitted, if the "Total wages subject to social insurance contributions" income type (code value 103) has been specified.
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 Total wages income type.

This information cannot be submitted if no income has been reported using the Total wages income type. This information cannot be submitted, if the "Total wages subject to social insurance contributions" income type (code value 103) has been specified.