Trustee: report your fee to the Incomes Register

When you act as a trustee, you are responsible for the finances of your principal. When you receive a fee or reimbursement of expenses for acting as a trustee, you need to report it to the Incomes Register.

The fee is considered non-wage compensation for work for you (income type 336 in the Incomes Register).

Note that as a trustee you cannot receive any tax-exempt reimbursements of expenses, including daily and kilometre allowances. This means that you need to include any reimbursements of expenses in the amount of non-wage compensation for work.

Because the fee is non-wage compensation for work, you do not need to submit the employer’s separate report.

Report the trustee’s fee to the Incomes Register using a paper form

Report the data by the 8th day of the month following the payment month.

Download the Earnings payment report (TULOR 6101e) form.

Report the fee and reimbursements of expenses in the earnings payment report as follows:

If you have received at most EUR 1,500 in fees and reimbursements of expenses from a single principal in a year

Sum up the trustee’s fees and reimbursements of expenses.

Enter the total amount under 3B Separately reported income types of the paper form. Enter 336 as the income type code. Do not enter the name of the income type in the form.

You do not need to withhold tax from the amount.

If you have received more than EUR 1,500 in fees and reimbursements of expenses from a single principal in a year

Sum up the trustee’s fees and reimbursements of expenses.

Enter the total amount under 3B Separately reported income types of the paper form. Do not withhold taxes or deduct any other payments from the reported amount. Enter 336 as the income type code. Do not enter the name of the income type in the form.

Enter the tax withheld from the reported amount in the Total tax withheld field under 3A Total wages and items deducted. Leave the Total wages field blank because the question is of non-wage compensation for work.

See the Finnish Tax Administration’s instructions for trustees (in Finnish):

Note that the form includes several fields that do not need to be completed when reporting the trustee’s fee.

  • Complete the form using a computer or by hand. As the form is read by a computer, complete the fields clearly.
  • Print the form and mail it to the address indicated in the form.
  • See an example of a completed form (in Finnish): Esimerkki edunvalvojan palkkiosta (pdf)

You can have letters sent from the Incomes Register to your address

If your paper form includes any incorrect or insufficient information, a notification will be sent from the Incomes Register by letter. By default, the letter will be sent to the principal’s address, because the principal pays your fee.

You can replace the principal’s address with your address, for example. Once you have changed the address, all letters will be sent from the Incomes Register to this address.

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

A) Call the Incomes Register’s telephone service.

Contact us

You cannot submit a change of address in the Incomes Register’s chat.

B) Send the following to the Incomes Register

  • an extract from the Register of Guardianship Affairs
  • a free-form request for a change of address.

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

C) 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. Enter the trustee’s address in the free-form request. Remember to sign the request.

Send the documents to:

Incomes Register Unit
P.O. Box 1
FI-00055 INCOMES REGISTER

Frequently asked questions

Currently, trustees cannot use the Suomi.fi authorisation.

Note: If you have previously acted on your principal’s behalf using the Katso authorisation, you can obtain the corresponding Suomi.fi authorisation. After this, you can use the Incomes Register’s e-service on your principal’s behalf. Note that the use of Katso authorisations ended on 31 August 2021, and new authorisations can no longer be obtained.

If you report information in electronic format, the report must be submitted by the 5th day of the month following the payment month.

See the Finnish Tax Administration’s instructions for trustees (in Finnish):

Because the trustee’s fee is non-compensation for work, you cannot use the tax card for wages, as you need a separate tax card.

Read the Digital and Population Data Services Agency’s instructions for trustees:

If the trustee is a company or another party registered in the prepayment register, the fee is not reported to the Incomes Register.

This also applies to fees received by self-employed individuals, even if they carry out the trustee’s tasks as a private individual and not through their company. In these cases, the trustee must report the fee in their personal taxation.

Page last updated 10/9/2023