Reporting a trustee's fee to the Incomes Register

A trustee is not in an employment relationship with the principal. This being the case, the fees and reimbursements of expenses paid by the principal to the trustee are counted as non-wage compensation for work. Fees paid to a trustee must be reported to the Incomes Register if the trustee is not registered in the prepayment register. Because the trustee was appointed to handle the financial affairs of their principal, the trustee will report the non-wage compensations for work paid by the principal to the Incomes Register on their behalf.

A recipient of a non-wage compensation for work cannot be paid tax-exempt reimbursements of expenses, such as daily allowances and kilometre allowances. Total the trustee's fees and reimbursements of expenses and report the sum to the Incomes Register using income type Non-wage compensation for work (336).

Report withholding only if tax has actually been withheld from the income recipient.

An employer's separate report is not submitted for non-wage compensation for work.

Trustees can report data on their fees using a paper form

A trustee cannot act in the Incomes Register's e-service on behalf of their principal because the data from the trustee register is not transmitted to the Suomi.fi e-Authorisations service. The principal cannot authorise a trustee to act on their behalf in the Incomes Register's e-service either.

  • If the fees and reimbursements of expenses paid by the principal to the same recipient total no more than EUR 1,500 per year, tax does not need to be withheld from the payments. Report the total amount of the paid trustee's fees and reimbursements of expenses to the Incomes Register using income type Non-wage compensation for work (336) under section 3B of the paper form.
  • If the fees and reimbursements of expenses paid by the principal to the same recipient total more than EUR 1,500 per year, tax does need to be withheld from the payments. Report the total amount of the paid trustee's fees and reimbursements of expenses to the Incomes Register using income type Non-wage compensation for work (336) under section 3B of the paper form and the tax withheld from the amount under section 3A “Total tax withheld”.

Information can be reported to the Incomes Register on a paper form only in special circumstances, for example, if filing an electronic report is impossible for an individual, estate, casual employer, or foreign national due to technical obstacles.

Report on a paper form: Earnings payment report (TULOR 6101e)

If necessary, you can also report information on the detailed earnings payment report (TULOR 6104). Follow the instructions for filling in the form.

Forwarding the Incomes Register’s letters to the trustee instead of the principal

If a report submitted using a paper form contains an error or deficiency, the Incomes Register will send a notification of the error by letter. The letter will be sent to the address of the payer, i.e. the principal. The trustee can enter their own postal address in place of the principal’s address. Once the address has been changed, all letters sent from the Incomes Register will be forwarded to the trustee’s address.

You can change the address for letters sent from the Incomes Register in either of the following ways:

  1. a) Send the following to the Incomes Register
  • an extract from the Register of Guardianship Affairs
  • a free-form request for a change of address.
  1. b) Send the following to the Incomes Register
  • a decision on the confirmation of the guardianship authorisation
  • a power of attorney for the guardianship
  • a free-form request for a change of address.

Send copies, not the original documents. In both cases, enter the trustee’s address in the free-form request. Remember to sign the request.

Extracts from the Register of Guardianship Affairs can be ordered from the Digital and Population Data Services Agency.

Send the documents to:

Incomes Register Unit
P.O. Box 5
FI-00055 INCOMES REGISTER

Note: Do not send any of the Incomes Register’s reporting forms, such as earnings payment reports, to this address. Always send forms to the address indicated at the top of the form.

Reporting electronically

If the trustee has previously used Katso authorisations for acting on the principal’s behalf, corresponding Suomi.fi authorisations can be obtained from the Suomi.fi official-assisted authorisation service. The use of Katso authorisations was discontinued on 31 August 2021, and new authorisations can no longer be obtained.

  • If the fees and reimbursements of expenses paid by the principal to the same recipient total no more than EUR 1,500 per year, tax does not need to be withheld from the payments. Report the total amount of the paid trustee's fees and reimbursements of expenses to the Incomes Register using income type Non-wage compensation for work (336).
  • If the fees and reimbursements of expenses paid by the principal to the same recipient total more than EUR 1,500 per year, tax does need to be withheld from the payments. Report the total amount of the paid trustee's fees and reimbursements of expenses to the Incomes Register using income type Non-wage compensation for work (336) and the tax withheld from the amount using income type Withholding (402).

If there is no such authorisation, the trustee must submit the data on their fee to the Incomes Register using a paper form.

Reporting deadlines

Because the payer, or the principal, is a private individual, the earnings payment report must be submitted electronically no later than on the fifth day of the calendar month following the payment month. If the data is reported on a paper form, the report must be submitted no later than on the eighth day of the calendar month following the payment month.