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.

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.

Social insurance contributions may vary between income types

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.

Income type control rules
Code Label Subject to
earnings-
related pension
insurance contribution		 Subject to accident
insurance and occupational
disease insurance contribution		 Subject to
unemployment
insurance contribution		 Subject to
health
insurance contribution		 Type of
insurance
information allowed
101 Total wages Yes Yes Yes Yes Yes
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
201 Time-rate pay Yes Yes Yes Yes No
202 Initiative fee Yes Yes Yes Yes Yes
203 Bonus pay Yes Yes Yes Yes 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
210 Meeting fee No No No No Yes
211 Saturday pay Yes Yes Yes Yes No
212 Extra work premium Yes Yes Yes Yes No
213 Holiday bonus Yes Yes Yes Yes No
214 Lecture fee No No No No Yes
215 Compensation for acting in a position of trust No No No Yes Yes
216 Other compensation Yes Yes Yes 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
220 Commission Yes Yes Yes Yes No
221 Sunday work compensation Yes Yes Yes Yes No
222 Benefit arising from synthetic option No No No No No
223 Performance bonus Yes Yes Yes Yes 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
227 Contract pay Yes Yes Yes Yes No
229 Damages in conjunction with termination and lay-off No No No No No
230 Stand-by compensation Yes Yes Yes Yes No
231 Voluntary compensation in conjunction with termination of employment No No No No No
232 Weekly rest compensation Yes Yes Yes Yes No
233 Profit-sharing bonus No No No No Yes
234 Annual holiday compensation Yes Yes Yes Yes No
235 Overtime 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
301 Accommodation benefit Yes Yes Yes Yes No
302 Interest benefit for a housing loan No No No No No
303 Meal allowance No No No No No
304 Car benefit Yes Yes Yes Yes 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
330 Telephone benefit Yes Yes Yes Yes No
331 Daily allowance No No No No No
332 Capital income payment No No No No No
334 Meal benefit Yes Yes Yes Yes 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
359 Unjust enrichment 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
366 Copyright royalties, earned income No No No No Yes
367 Stock grant paid in money Yes No No No Yes
368 Employee stock option paid in money No No No No No
369 Earnings from work paid by a JuEL employer to a worker client of an invoicing service Yes No No No No
401 Compensation collected for a car benefit No No No No No
402 Withholding tax 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
406 Wages paid 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 earnings-related 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
417 Distraint 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

Wage income types — other pages

Page last updated 1/8/2024