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 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”.

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

The report must be submitted no later than on the eighth day of the calendar month following the payment month. If necessary, you can also report information on the detailed earnings payment report (TULOR 6104). Follow the instructions for filling in the form.

If you are a trustee who has previously used Katso authorisations, you can obtain corresponding Suomi.fi authorisations from the Suomi.fi official-assisted authorisation service. Then you can act on behalf of the principal in the Incomes Register's e-service. However, please note that the use of Katso authorisations was discontinued on 31 August 2021, and new authorisations can no longer be obtained.

If you submit the report electronically, the report deadline is on the fifth day of the calendar month following the payment month.

  • 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 necessary, report the tax withheld from the amount using income type Withholding (402).

If there is no such authorisation, you must submit the data on the paid trustee's fee to the Incomes Register using a paper 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 1
FI-00055 INCOMES REGISTER

Page last updated 9/30/2022