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).

  • 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).

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

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.

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.   

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 reportdetailed earnings payment report.

Reporting electronically

In the Katso service, a trustee can authorise an accounting firm to act on behalf of their principal in the Incomes Register. If there is no such authorisation, the trustee must submit the data on their fee to the Incomes Register using a paper form.

Read more: Trustee grants authorisation on behalf of the principal