Trustee grants authorisation on behalf of the principal
A trustee can authorise another person or company to act on behalf of their principal in the Incomes Register's e-service. However, a trustee cannot currently grant an authorisation in the Suomi.fi e-Authorisations service.
A trustee can submit a power of attorney for acting electronically on behalf of their principal in the Katso service. A trustee of a municipality, for example, can authorise the accounting firm handling the wage payments of the principal's home aid to act on behalf of the principal in the Incomes Register. The Incomes Register uses the authorisation codes Reporting earnings payment data and Browsing earnings payment data.
The trustee must approve the power of attorney granted in the Katso service at an office of the Finnish Tax Administration. The approval cannot be granted electronically. Read more (vero.fi).
If a trustee needs the right to represent the company of their principal, they can apply for the Katso Master User right according to the normal procedure. The trustee's right to act as the Master User on behalf of the principal is confirmed from the trusteeship details, or it can be proven with a District Court decision, for example.
Trustee reports data to the Incomes Register on behalf of the actual employer
A trustee can fulfil the reporting obligation to the Incomes Register on behalf of a principal who is the actual employer in various ways.
The trustee can report the data themselves via the technical interface directly from the payroll system. The trustee cannot act on behalf of their principal via the Incomes Register's e-service, but can use the Katso service to authorise an accounting firm, for example, to handle the principal's Incomes Register affairs. If the alternatives described above are not possible, the data can be reported on a paper form in special circumstances.