Did you hire an employee?
If you have signed an employment contract with an employee, identify your obligations as an employer. For more detailed instructions, answer the Tax Administration’s decision wizard’s questions.
Report the wages you have paid to the Incomes Register
If you use the Palkka.fi service (available in Finnish and Swedish, link to Finnish), the data will be transferred directly to the Incomes Register.
If you calculate and pay wages yourself, report the data to the Incomes Register by submitting an earnings payment report.
- You need to submit the report no later than on the fifth day of the calendar month following the payment of wages. This deadline applies to you when you pay wages as a private individual and you are a casual employer
- If you are in the employer register as a private individual, i.e. you are a regular employer, follow the general deadlines for reporting.
Collect the required data ready
You require the following data for reporting:
- the payment date – the date on which the wages are in the recipient’s account;
- the pay period – report the first working day as the start date and the last working day as the end date;
- the payer’s name and personal identity code;
- the recipient’s name and personal identity code;
- information about belonging to the employer register, i.e. whether you are a casual employer or regular employer – this determines when you need to submit the employer’s separate report;
- insurance information – check what insurance you need to take out for individuals; for example, the amount of wages and the employee’s age have an impact on the insurance obligation;
- the amount of wages and any fringe benefits.
You may also require the following data:
- occupational class – if you pay more than 1,400 EUR in wages to one or more individuals during the calendar year, you need to take out accident and occupational disease insurance for your employees; contact your accident insurance provider for information about the occupational class;
- the recipient’s tax card and tax rate – if you pay more than 1,500 EUR in wages to a single individual during the calendar year, you require them to withhold taxes;
- the total amount of the employer’s health insurance contribution – if you pay more than 1,500 EUR in wages to a single individual during the calendar year, you need to report the employer’s health insurance contribution using the employer’s separate report for the months for which you report earnings payment data.
Submit an earnings payment report
Sign in to the Incomes Register’s e-service and select “Act as a private individual” as the role. Then select “Earnings payment report”.
In addition to the mandatory data, also enter the following:
- the gross wages you have paid using the income type Time-rate pay (201), for example;
- fringe benefits as separate income types if the employee has received them;
- the amount withheld and the employee’s earnings-related pension and unemployment insurance contributions as separate income types if you have deducted them from wages.
Enter the following information in the report:
1. General information: the payment date and pay period
- The payment date is the date on which the payment is available to the income earner, e.g. available for withdrawal from the bank account.
- The pay period is the period for which wages are paid.
- The submitter’s name and telephone number
2. Payer: the payer’s name and personal identity code
- The name and personal identity code are pre-completed.
- “Household” is automatically selected as the payer type.
As a result, the Tax Administration knows that there is a 1,500 EUR limit for the obligation to withhold tax and pay the employer’s health insurance contribution:
- If you pay at most 1,500 EUR in wages to a single individual during the calendar year, you do not need to withhold tax or pay the employer’s health insurance contribution.
- If you pay more than 1,500 EUR in wages to a single individual during the calendar year, you need to withhold tax, pay the employer’s health insurance contribution and report the total amount of the employer’s health insurance contribution to the Incomes Register by submitting the employer’s separate report.
3. Income earner: the recipient’s name and personal identity code
- If you have taken out earnings-related pension insurance, also enter “Earnings-related pension insurance information”, i.e. information about the pensions act according to which the income earner is insured. Also enter the insurance company used.
- If you have not entered into an insurance policy with an pension provider and you are a temporary employer, enter “Temporary employer (no TyEL insurance policy)” as the payer type and select the insurance company. Also enter your address and its country code on the “Payer” page.
4. Payments made: income types
- Report the wages you have paid under the income type, for example,
- Time-rate pay (201) if you pay wages according to an hourly or weekly rate;
- Contract pay (227) if pay wages based on a contract.
- Report any fringe benefits as separate income types.
- In addition, report deducted items:
- Withholding (402) if you have withheld tax from the wages;
- Employee’s earnings-related pension insurance contribution (413) if you have collected the earnings-related pension insurance contribution from the wages;
- Employee’s unemployment insurance contribution (414) if you have collected the unemployment insurance contribution from the wages.
5. Employment relationship and absences
- Report the occupational class if you have taken out accident and occupational disease insurance for the individual hired.
6. Preview and submit the report
- If you pay more than 1,500 EUR to a single individual during the calendar year, also complete the employer’s separate report in the e-service.
Watch the instructional video on reporting:
If you cannot use e-services, submit the data using a paper form. You can submit the earnings payment report and the employer’s separate report using a paper form. Households need to submit paper reports by the eighth day of the calendar month following the payment.
Frequently asked questions
If your estimate of the wage amount changes and the wages you pay to a single individual exceed 1,500 EUR:
- Calculate the employer’s health insurance contribution from the whole year’s wage amount and pay it.
- Report the total amount of the employer’s health insurance contributions by submitting the employer’s separate report for the month during which the annual limit of 1,500 EUR was exceeded.
- Withhold tax from the wages according to the tax card and report them to the Incomes Register under the income type Withholding (402) by submitting the earnings payment report. You do not need to withhold tax later from wages paid earlier.
Example: A household pays 1,500 EUR in wages to a childminder.
The family paid the childminder 500 EUR in wages in April and 500 EUR in June. In November, the family pays 600 EUR in wages to the same childminder.
As the limit of 1,500 EUR is exceeded in November, the employer’s health insurance contribution must be paid from the total wages paid during the year, i.e. 1,600 EUR. The family reports the total amount of the employer’s health insurance contribution by submitting the employer’s separate report in December.
When households hire a cleaner, childminder or another employee together, they form a pool of household employers.
The households must mutually agree who pays wages, withholds taxes and takes care of other employer obligations. The responsible person must use their personal identity code in reporting and paying.
Detailed instructions for reporting and correcting are available on incomesregister.fi in the service for companies and organisations. For example, the section for earnings payment data includes instructions on income types, the reporting of fringe benefits, and insurance.