Did you buy a service and pay an invoice?
When you buy a service from a company or individual, visit the Business Information System (BIS) to see whether the service provider is in the prepayment register.
If it is, you only need to pay the invoice for the work done. You do not need to report the payment to the Incomes Register. Read instructions on the tax credit for household expenses on the Tax Administration’s pages.
If the service provider is not in the prepayment register, you need to report the data to the Incomes Register
Report the non-wage compensation for work you have paid 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. As there is no lower limit for the amount you have paid, you also need to report any small amounts.
1. Collect the required data ready
You require the following data for reporting:
- the payment date – the date on which the payment is 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 name and identifier of the recipient of non-wage compensation for work; for example, a personal identity code or business ID;
- the amount of non-wage compensation for work without value added tax.
If you pay more than 1,500 EUR in non-wage compensation for work to a single individual or company during the calendar year, you also need to withhold tax from the amount. For more detailed instructions, answer the Tax Administration’s decision wizard’s questions.
You do not need to pay the employer’s health insurance contribution or statutory insurance contributions for non-wage compensation for work.
2. 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 non-wage compensation for work you have paid and any other payments made in total using the income type Non-wage compensation for work (336) – report the total amount of work and travel expenses without value added tax;
- the amount withheld using the income type Withholding (402) if you have deducted it from non-wage compensation for work.
You do not need to report insurance information because non-wage compensation for work is not income subject to social insurance contributions.
If you cannot use e-services, submit the data using a paper form. Households need to submit paper reports by the eighth day of the calendar month following the payment.
If the company is in the prepayment register, you do not need to report anything to the Incomes Register.
If the company is not in the prepayment register, report the amount you have paid by submitting an earnings payment report to the Incomes Register.
- Enter an organisation in additional income earner details if the payment recipient is a general partnership, limited partnership, limited liability company, cooperative, association, foundation or some other legal person governed by civil law.
- Do not report additional details if you paid the amount to a self-employed individual.
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.
- Also read the instructions for the e-service.
- If you submit data using a paper form, carefully read the filling instructions for forms.
- Our customer service also helps you in questions related to reporting.
Are you looking for these?
I pay wages. How do I report them?
On the Tax Administration’s pages, you can also read how wages differ from non-wage compensation for work.