Documentation

Wages - Codes - Income types 2026 (xlsx)

• Published on 25 March 2026
• The document describes
  • the income types of the earnings payment report used in the Incomes Register
  • the code values, descriptions and reporting modes for the income types and deductibles
  • tax withholding and payment of social insurance contributions for each income type
  • the situations in which the income types are used
  • the code values and descriptions for the income types on employer´s separate report.

Wages - Codes - Income types 2027 (xlsx)

• Published on 29 May 2026

Document for 2026:

• Updated the reading instructions.

Document for 2027:

• Published a version of the document containing the 2027 changes to the data contents. The changes apply when the payment date of the income is on 1 January 2027 or later.
• Removed the following income types:
  • 410 Employer-paid premium for collective additional pension insurance
  • 411 Employer-paid premium for collective additional pension insurance, employee's contribution
  • 418 Voluntary individual pension insurance premium.
• Added the following new income types:
  • 344 Substitute private caretaker’s fee
  • 345 Fee paid to a support family
  • 346 Substitute kinship carer’s fee.
• The old description has been removed, and a new description has been added to income types 319 and 328.

Benefits - Codes - Income types 2026 (xlsx)

• Published on 25 March 2026
• The document describes
  • the benefits and pensions reported to the Incomes Register
  • the code values, descriptions and reporting modes for the income types and the items deducted from incomed and whether additional information is mandatory
  • the situations in which the income types are used.

Benefits - Codes - Income types 2027 (xlsx)

• Published on 29 May 2026

Document for 2026:

• Added the income type 1447 General social security benefit on basis of unemployment (Åland Islands)
• Updated the version history and the descriptions of income types 1018, 1019 and 1021.

Document for 2027:

• Removed the following income types:
  • 1109 Partial old-age pension (voluntary earnings-related
  • pension insurance)
    1112 Part-time pension (group pension insurance)
  • 1113 Unemployment pension (pension funds)
  • 1319 Extraordinary survivors' pension (former postholders in the Finnish Defence Forces)
  • 1342 Part-time pension (voluntary earnings-related pension insurance)
  • 1417 Years-of-service pension (voluntary earnings-related pension insurance)
  • 1418 Years-of-service pension (direct supplementary pension scheme)
  • 1419 Partial early old-age pension (voluntary earnings-related pension insurance)
  • 1421 The yield from a pension contract with a lump-sum premium
• The descriptions of income types 1062, 1271, 1336, and 1378 have been updated to state that these income types may also be tax-exempt.

Codes 2026 (xlsx)

• Published on 25 February 2026
• The document contains the codes used in the technical interface of the Incomes Register.

Codes 2027 (xlsx)

• Published on 29 May 2026

Document for 2026:

• • Added the following value to codeset ‘Applicable collective agreement’ (CBACode). Value is effective from April 1, 2026:
    • 237 Collective Agreement for Salaried Employees between the Finnish Media Federation, Trade Union Pro and the Grafinet Association
  • The following code values for codeset ‘Applicable collective agreement’ (CBACode)
     are not valid after March 31, 2026:
    • 175  Collective Agreement for Salaried Employees between the Finnish Media Federation and Trade Union Pro
    • 179  Collective Agreement for Salaried Employees between the Finnish Media Federation, the Industrial Union and the Grafinet Association for Salaried Employees in the Media Industry

Document for 2027:

• Added the following value to codeset Record type, distributed from Incomes Register (QueryDataType):
  
  • 325 Missing earnings payment reports – several payers (xml)
  • 326 Missing earnings payment reports – several payers, several income earners (xml)
  • 327 Missing benefits payment reports – several payers (xml)
  • 328 Missing benefits payment reports – several payers, several income earners (xml)
  • 412 Missing earnings payment reports – one payer (WS real-time, xml)
  • 413 Missing earnings payment reports – one payer, one income earner (WS real-time, xml)
  • 414 Missing benefits payment reports – one payer, one income earner (WS real-time, xml)
• Check all changes for 2027 in the document’s version history.

Codes – Error codes 2026 (xlsx)

• Published on 6 November 2025
• The codes contain the descriptions for the error codes of the technical interface.

Codes – Error codes 2027 (xlsx)

• Published on 29 May 2026

Document for 2026:

• Error code AV0430 has been removed
• New error code TRVA0440 has been added. Definition of the error code TRVA0420 has been changed

Document for 2027:

• Several new error codes have been added: AV0430, AV0440, TIVA0060, BEV0550, REDV0130, BEV0570, BEV0560, INTDV0060, IEOV0060, IEV0150, IEV0160, IEV0170, EG0010–EG0120, REDV0140, REDV0150, AV0450, AV0460 and DDVS0310.
• Check all changes for 2027 in the document’s version history.

Incomes Register´s Classification of Occupations (TK10) (stat.fi)

• The name of the Incomes Register's own occupational classification is “Incomes Register’s Classification of Occupations (TK10)”, but the old name “Statistics Finland’s Classification of Occupations (TK10)” is still used in the Incomes Register systems.
• Classification is available on Statistics Finland’s website.

• Previous versions of codes

Application instructions on the data contents of an earnings payment report 2026 (pdf)

• Published on 18 February 2026
• The document describes data content in earnings payment report and covers what to report under each individual section.

Application instructions on the data contents of an earnings payment report 2027 (pdf)

• Published on 29 May 2026

Document for 2026:

• The description of the payer type ‘Foreign group company’ in the data group Other payer details (PayerOther) has been corrected.

Document for 2027:

• Added new entry “Statistics Finland place of business” to the “Income earner's place of business” (PlaceOfBusiness) data group. Updated guidelines for the entire data group.
• Check all changes for 2027 in the document’s version history.

Data delivery – Schemas – Earnings payment reports 2026 (pdf)

• Published on 6 February 2026
• The document describes the schema WageReportsToIR, which is used to submit earnings payment reports to the Incomes Register.

Data delivery – Schemas – Earnings payment reports 2027 (pdf)

• Published on 29 May 2026

Document for 2026:

• The processing rule of Signature (Signature) has been updated:
  The element is not allowed with records submitted through the upload/download service.

Document for 2027:

• A new Data designation has been added to the Income earner’s place of business (PlaceOfBusiness) data group: Statistics Finland place of business unit ID (StatisticsFinlandId)
• A new processing rule has been added to the Employment relationship data (Employment) -data group: End date (EndDate) is mandatory if the reason for termination of employment is Retirement.
• New processing rules has been added to the Paid absence (PaidAbsence) -data group: Start date must be the first day of month and last day must be the last day of month if Payment data type is “Kela, compensation for annual leave costs”.
• A new processing rule has been added to the Additional details on recovery (RecoveryData) -data group: The Withholding from the recovered amount must be blank or 0 if the recovery date is later than the 30 April of the year following the original payment date.
• A new processing rule has been added to the Additional details on recovery (RecoveryData) -data group: Start and end dates must be within the same calendar year if the payment date has not been given.
• A new processing rule has been added to the International situations (InternationalData) -data group: Country code of country of residence cannot be Finland if taxpayer is non-resident.
• A new processing role has been added to the International situations (InternationalData) – data group: Key employee cannot be given as additional income earner information, if the income earner is a non-resident taxpayer.
• A new processing rule has been added to the Additional details on recovery (RecoveryData) -data group: Only one original payment period is allowed.
• A new processing rule has been added to the Paid absence (PaidAbsence) -data group: For a part-time hourly employee, the number of paid absence days must be at least half of the total length of the absence period, but no more than the total number of days in that period.
• A new processing rule has been added to the Insurance information (InsuranceData) – data group: The ‘Insurance information type’ must be 1 or 5 if an income type with code value 210, 214, 215 or 308 has been included in the report, the ‘Employed’ item is ‘true’ and the report does not include ‘Type of exception to insurance’ value 1, 5, 6 or 9.
• A new processing rule has been added to the International situations (InternationalData) -data group:
  ‘Non-resident taxpayer’ item must be ‘true’ if the report contains income type 404 and the ‘Type of additional income earner data’ is not Key employee.
• A validation rule has been added for the Email Address field in the (ContactPersons) data group.
• Check all changes for 2027 in the document’s version history.

Application instructions for the employer's separate report 2022 (pdf)

• Published on 27 December 2022
• The document describes data content in employer´s separate report and covers what to report under each individual section.

Application instructions for the employer's separate report 2027 (pdf)

• Published on 29 May 2026

Document for 2026:

• Added Introduction and Reading instructions.

Document for 2027:

• Added a new instruction to Income type data (Transactions).
• Added a new data group: Employee Groups (EmployeeGroups).

Data delivery – Schemas – Employer's separate reports 2026 (pdf)

• Published 6 February 2026
• The document describes the schema PayerSummaryReportsToIR, which is used to submit employer´s separate reports to the Incomes Register.

Data delivery – Schemas – Employer's separate reports 2027 (pdf)

• Published on 29 May 2026

Document for 2026:

• The processing rule of Signature (Signature) has been updated:
  • The element is not allowed with records submitted through the upload/download service.

Document for 2027:

• Published a version of the document containing the 2027 changes to data content. The changes apply when the payment date of the income is on 1 January 2027 or later.
• A new data group “Employee groups” has been added.
• Processing rule of Transactions -data group has been modified.
• Guidance for Reporting period (PaymentMonth) has been clarified.
• A validation rule has been added for the Email Address field in the (ContactPersons) data group.

Application instructions on the data contents of a benefits payment report 2025 (pdf)

• Published on 27 June 2025
• The document describes data content in benefits payment report and covers what to report under each individual section.

Application instructions on the data contents of a benefits payment report 2027 (pdf)

• Published on 27 October 2025

Document for 2025:

• A version of the document containing the 2025 changes to the data content has been published. The changes apply when the income payment date is 1 January 2025 or a later date.
• In chapter Basic substitute recipient details the defi nition of the Type of substitute recipient Municipality or other social services body has been changed to Wellbeing services county.

Document for 2027:

• A version of the document containing the 2027 changes to the data content has been published. The changes apply when the income payment date is 1 January 2027 or a later date.
• Added a new information Reference of the demand for rectification of personal data to the data group Service data (ReportData).

Data delivery - Schemas - Benefits payment reports 2026 (pdf)

• Published on 6 February 2026
• The document describes the schema BenefitReportsToIR, which is used to submit benefits payment reports to the Incomes Register.

Data delivery - Schemas - Benefits payment reports 2027 (pdf)

• Published on 29 May 2026

Document for 2026:

• The processing rule of Signature (Signature) has been updated:
  • The element is not allowed with records submitted through the upload/download service.

Document for 2027:

• A new processing rule has been added to the International situations (InternationalData) -data group: Country code of country of residence cannot be Finland if taxpayer is non-resident.
• A new processing rule has been added to Additional repayment details (RecoveryData) -data group: The amount must be blank or 0 if the recovery date is later than the 30 April of the year following the date of original payment.
• A new processing rule has been added to International situations (InternationalData) -data group: The income earner must be a non-resident taxpayer if income type 1267 has been reported on the notification.
• A validation rule has been added for the Email Address field in the (ContactPersons) data group.
• Check all changes for 2027 in the document’s version history.

Data delivery – Schemas – Record subscriptions 2026 (pdf)

• Published on 6 February 2026
• The document describes the schema SubscriptionsToIR, which is used to submit record subscriptions to the Incomes Register.

• Published a version of the document containing the 2026 changes to the data contents.

Data delivery – Schemas – Cancellation data 2026 (pdf)

• Published on 6 February 2026
• The document describes the schema InvalidationsToIR, which is used for cancelling incomes payment reports, record subscriptions and records from the Incomes Register.

• The processing rule of Signature (Signature) has been updated:
  • The element is not allowed with records submitted through the upload/download service.

Data delivery – Schemas – Acknowledgement of receipt 2024 (pdf)

• Published on 3 June 2024
• The document describes the schema AckFromIR, which the Incomes Register uses to delivers an acknowledgement of receipt for the record submitted to the register.
• The schema is used in the deferred Web Service interface.

• Corrected Record owner's record reference (DeliveryId) data in the data group Details of the received record (DeliveryData) to be voluntary (V).

Data delivery – Schemas – Request for processing feedback 2021 (pdf)

• Published on 6 June 2022
• The document describes the schema StatusRequestToIR, by which the record submitter can submit a request for processing feedback to the Incomes Register concerning the submitted record.
• The schema is used in the deferred Web Service interface.

• Corrected ‘Type’ data in the data groups ‘Record owner’ (DeliveryDataOwner), ‘Record creator’ (DeliveryDataCreator) and ‘Record sender’ (DeliveryDataSender): type ‘mtirt:Id’ changed to ‘smt:Id’. The correction has no impact on the implementation.

Data delivery – Schemas – Processing feedback 2024 (pdf)

• Published on 3 June 2024
• The document describes the schema StatusResponseFromIR, by which the Incomes Register delivers a processing feedback to record submitted to the register.

• Corrected Record owner's record reference (DeliveryId) data in the data group Details of the received record (DeliveryData) to be voluntary (V).

• Previous versions of data content application guidelines for wages
• Previous versions of data content application guidelines for benefits
• Previous versions of content descriptions of data delivery

Transcripts and records from the Incomes Register 2026 (pdf)

• Published on 28 January 2026
• The document describes
  • the transcripts generated from the Incomes Register for data providers, data users and income earners
  • the query criteria for the records distributed on the basis of a record subscription
  • how the information for the Incomes Register transcripts is calculated.

Transcripts and records from the Incomes Register 2027 (pdf)

• Published on 29 May 2026

Document for 2026:

• Sections 3.1 and 8.2: The calculation rules for record 500 Income earner’s extract from the Incomes Register (pdf) have changed. The payments reported in the payment reports for the income types 321–325 are not included in the income earner’s extract from the Incomes register. The payments reported for income types 322–324 are calculated into the total amounts if income type 363 has been included in the same report.

Document for 2027:

• Added the following new sections:
  
  • 6.23 Missing earnings payment reports – several payers (xml)
  • 6.24 Missing earnings payment reports – several payers, several income earners (xml)
  • 6.25 Missing benefits payment reports – several payers (xml)
  • 6.26 Missing benefits payment reports – several payers, several income earners (xml)
  • 7.12 Missing earnings payment reports – one payer (WS real-time, xml)
  • 7.13 Missing earnings payment reports – one payer, one income earner (WS real-time, xml)
  • 7.14 Missing benefits payment reports – one payer, one income earner (WS real-time, xml)
• Added new record types 325, 326, 327, 328, 412, 413, 414 to the section 1.3 Records distributed from the Incomes Register.
• Added for reports 700 and 701:
  
  • In the Transcript data section, a note stating that “This data item is not calculated for record types 325, 326, 327, 328, 412, 413 and 414.”
• For record types 321, 322, 323, 324, 410 and 411, the Data access profile information (QueryProfile) has been added to the secondary subscription (Subscription) data. In addition, the logic for the start point of the time range used in the retrieval of these record types has been specified so that either the creation time or the specified time interval is taken into account in the retrieval. 
• The change applies to the following sections:
  
  • Section: 6.19 Missing earnings payment reports – all income earners (xml)
  • Section: 6.20 Missing earnings payment reports – several income earners (xml)
  • Section: 6.21 Missing benefits payment reports – all income earners (xml)
  • Section: 6.22 Missing benefits payment reports – several income earners (xml)
  • Section: 7.10 Missing earnings payment reports – one income earner (xml)
  • Section: 7.11 Missing benefits payment reports – one income earner (xml)
• Check all changes for 2027 in the document’s version history.

Data distribution – Schemas – Summary of payer's earnings payment data 2026 (pdf)

• Published on 8 January 2026
• The document describes the schema WageReportSummaryFromIR, which is used to distribute the summary of payer’s earnings payment data (312/313) from the Incomes Register.
• The record is intended for payers of contributions.

• “Sum data of employer’s separate notifications by reporting period” has been updated in the schema’s top-level table and in the schema diagram.  
• Modified the processing rule for Number of queried items (NrOfReports) so that it also includes the number of employer’s separate reports. 

• Previous versions of content descriptions of transcripts

Data distribution – Schemas – Earnings payment reports 2024 (pdf)

• Published on 11 September 2023
• The document describes the schema WageReportsFromIR, which is used to distribute earnings payment reports from the Incomes Register.

Data distribution – Schemas – Earnings payment reports 2027 (pdf)

• Published on 29 May 2026

Document for 2024:

• a processing rule for the Payer identifiers (PayerIds) data in the Payer's identifier (Id) data group: A payer can have up to three identifiers.

Document for 2027:

• New Data designations has been added to the Income earner’s place of business (PlaceOfBusiness) data group: Statistics Finland place of business unit ID (StatisticsFinlandId) and Statistics Finland place of business unit ID denied (StatisticsFinlandIdDenied).
• Check all changes for 2027 in the document’s version history.

Data distribution – Schemas – Employer's separate reports 2024 (pdf)

• Published on 11 September 2023
• The document describes the schema PayerSummaryReportsFromIR, which is used to distribute employer´s separate reports from the Incomes Register.

Data distribution – Schemas – Employer's separate reports 2027 (pdf)

• Published on 29 May 2026

Document for 2026:

• Added a processing rule for the Payer identifiers (PayerIds) data in the Payer's identifier (Id) data group: A payer can have up to three identifiers.

Document for 2027:

• Published a version of the document containing the 2027 changes to the data contents. The changes apply when the payment date of the income is on 1 January 2027 or later.
• A new data group “Employee groups” has been added.

Data distribution – Schemas – Benefits payment reports 2024 (pdf)

• Published on 11 September 2023
• The document describes the schema BenefitReportsFromIR, which is used to distribute benefits payment reports from the Incomes Register.

Data distribution - Schemas - Benefits payment reports 2027 (pdf)

• Published on 27 October 2025

Document for 2024:

• Added a processing rule for the Payer identifiers (PayerIds) data in the Payer's identifier (Id) data group: A payer can have up to three identifiers.

Document for 2027:

• Published a version of the document containing the 2027 changes to data content. The changes apply when the payment date of the income is on 1 January 2027 or later.
• A new data element has been added to several different data groups to indicate whether the information has been disputed by the data subject.
• The following new data groups have been added under section 2.14 Service data (ReportData):
  
  • • Reference data of the demand for rectification of personal data (DemandForRectificationIds)
    • Disputes related to the report (ReportDisputes)
• New data group Report’s missing information (MissingData) has been added to section 2.38.

Data distribution – Schemas – Service Request 2021 (pdf)

• Published on 1 June 2020
• The document describes the schema DataRequestToIR, which an Incomes Register data user uses to submit a service request (requests information from the Incomes Register).
• The schema is used in the real-time Web Service interface.

Data distribution – Schemas – Log Data 2025 (pdf)

• Published on 8 January 2025
• The document describes the schema LogDataFromIR, which is used to distribute log data from the Incomes Register.

Data distribution – Schemas – Log Data 2027 (pdf)

• Published on 27 October 2025

Document for 2025:

• Document for 2025 published.
• Added new data to Log events (LogEvents) data group:
  • User’s name
  • Data user’s role

Document for 2027:

• Document for 2027 published.
• A new data group 'Period of missing data' (MissingDataPeriodTargetItem) has been added to section 2.5 Log event targets.

Data distribution – Schemas – Rejected reports submitted on paper form 2024 (pdf)

• Published on 11 September 2023
• The document describes the schema RejectedPaperReportsFromIR, which is used to distribute the Rejected reports record submitted on paper form (950) from the Incomes Register. The record contains the rejected earnings payment reports and employer’s separate reports submitted on paper form.

• Added a processing rule for the Payer identifiers (PayerIds) data in the Payer's identifier (Id) data group: A payer can have up to three identifiers.

Data distribution – Schemas – All payers 2025 (pdf)

• Published on 8 October 2025
• The document describes the schema WageReportPayersFromIR, which is used to distribute a summary of the identifiers of the payer, substitute payer and actual employer who have submitted declarations to the Incomes Register during the period of the payment date.

• The version for 2025 published.
• New schema created.

Data distribution - Schemas – Missing benefits payment reports – 2027 (pdf)

• Published on 29 May 2026
• The document describes the schema MissingBenefitReportsFromIR, which is used to distribute missing benefits payment reports.

• A new data element, Data access profile (QueryProfile), has been added to section 2.1 Record subscription details (Subscription).
• The data group Payer details (Payer) has been changed from mandatory to voluntary.
• The Identifier’s type (Type) and Identifier (Code) fields contained within the Payer’s identifier (PayerId) data group have been changed from mandatory to voluntary.

Data distribution – Schemas – Missing earnings payment reports – 2027 (pdf)

• Published on 29 May 2026
• The document describes the schema MissingWageReportsFromIR, which is used to distribute missing earnings payment reports.

• A new data element, Data access profile (QueryProfile), has been added to section 2.1 Record subscription details (Subscription).
• The data group Payer details (Payer) has been changed from mandatory to voluntary.
• The Identifier’s type (Type) and Identifier (Code) fields contained within the Payer’s identifier (PayerId) data group have been changed from mandatory to voluntary.

• Previous versions of content descriptions of data distribution

Technical interface – Application instructions for the submission and distribution of data 2026 (pdf)

• Published on 27 February 2026
• This document
  • describes the principles governing the implementation of the technical interface of the Incomes Register from the perspective of the party implementing system integration
  • provides an overview of how data is submitted via the technical interface and the upload service
  • describes the data reception services of the Incomes Register and the structure of the records to be submitted
  • provides an overview of the distribution of data from the Incomes Register via the technical interface
  • describes the services distributing data from the Incomes Register and the structure of the records to be distributed
  • describes the recommendations for submitting and distributing data.

Technical interface – Application instructions for the submission and distribution of data 2027 (pdf)

• Published on 29 May 2026

Document for 2026:

• The following cipher suites (combinations of encryption algorithms) have been removed from the TLS encryption settings:
  • TLS_DHE_RSA_WITH_AES_256_GCM_SHA384
  • TLS_DHE_RSA_WITH_AES_128_GCM_SHA256
  • TLS_DHE_DSS_WITH_AES_256_CBC_SHA256
  • TLS_DHE_DSS_WITH_AES_128_CBC_SHA256

Document for 2027:

• Chapter 10.2.4: Specified the rules on the distribution of dispute indications described in section 10.2.4 Restriction of the processing of personal data, and its subsections 10.2.4.1 Disputing reported data, 10.2.4.2 Disputing the data missing from the report.
• Chapters 10.2.4 and 13.2: terminology related to dispute indications has been updated.
  Chapter 13.2.2: Updated the description of Start and end of query time range for changes (ModifiedTimespanStart, ModifiedTimespanEnd) with information regarding dispute indications. An example of distributing dispute indications has been added.
• Chapter 13.2.4: Updated the description of Query all report versions (IncludeAllVersions). The description now also mentions the distribution of dispute indications.
• Check all changes for 2027 in the document’s version history.

Technical interface – ZIP file for application developers 2025 (zip)

Technical interface – ZIP file for application developers 2025 (pdf)

• Published on 8 January 2025
• The ZIP file that contains xsd descriptions and WSDL descriptions of services.
• The PDF document describes the ZIP file’s contents.

Technical interface – Zip file for application developers 2027 (zip)

Technical interface – Zip file for application developers 2027 (pdf)

• Published on 29 May 2026

Document for 2025:

• Published a version of the document containing the 2025 changes to the data contents.
• Description of changed data content added.

Document for 2027:

• Updated the changes to the DataRequestToIR.xsd schema file related to the 2027 data content changes.
• Check all changes for 2027 in the document’s version history.

Technical interface – Message signing, sample implementation (zip)

Technical interface – Message signing, sample implementation (pdf)

• Published on 23 March 2018
• The ZIP file contains a client implementation of a call sent to the Echo service (EchoService) and the signing of the request message sent.
• The PDF document describes the ZIP file’s contents.

• Previous versions of application developer's guidelines