Individuals

The Incomes Register will be deployed on 1 January 2019.

The Incomes Register is an electronic database of incomes information

Households that employ people or pay others compensation for work must report the details of paid wages into the Incomes Register. The information must be reported after each payment transaction no later than on the 5th day of the calendar month following the payment month. The payer is responsible for reporting the data to the Incomes Register.

The Incomes Register will replace the annual payroll information returns currently submitted to the Finnish Tax Administration, earnings-related pension providers, the Unemployment Insurance Fund and occupational accident insurers. The information is submitted to the Incomes Register to meet the needs of different authorities. The last annual payroll information returns will be filed to the Finnish Tax Administration, earnings-related pension providers, occupational accident insurance providers and the Unemployment Insurance Fund for 2018.

What information will be reported to the Incomes Register?

Wages, fringe benefits, bonuses, compensation for work and other earnings must be reported to the Incomes Register. Tax-free and taxable reimbursements of expenses must also be reported. There is no monetary minimum threshold or age limit; all earnings information must be reported regardless of the amount paid or the age of the income earner. Information will be reported for wages paid after 1 January 2019. Information for 2018 and previous years and their corrections are made to each authority separately as today.

Citizens can view their data in the Incomes Register

Individuals can view their own earnings, pension and benefits information in the Incomes Register. All information is presented in the Income Register's e-service in real time. Users will only be able to view information for which they have the rights or authorisation.

Earnings payment data will be available for viewing in the Incomes Register in 2019, followed by pension and benefits data in 2020.

Individuals are not required to report their own income to the Incomes Register. This information is reported by the employer in each case.