Filing and paying employer’s contributions ‒ households
Employer’s contributions include tax withholding and health insurance contributions. These are self-assessed taxes. The employer's contributions are reported to the Incomes Register, which transmits the information to the Tax Administration.
Reporting employer’s contributions
Households must submit earnings payment reports on any wages or other earned income they pay to the Incomes Register. All payments must be reported – there is no minimum euro threshold.
- Households not registered in the Employer Register (occasional employers) must submit an earnings payment report to the Incomes Register electronically on a monthly basis, no later than on the 5th day of the calendar month following the month of payment.
- Households registered in the Employer Register (regular employers) must submit an earnings payment report electronically, no later than on the 5th day following the date of payment.
In addition to the earnings payment report, households must also submit the employer’s separate report. The report is for reporting the employer’s health insurance contributions.
- Submit the employer’s separate report electronically no later than on the 5th day of the calendar month following the month of payment. Regular employers must also submit the employer’s separate report on months in which they have not paid any wages.
More information on reporting: Households as employers – what to report to the Incomes Register and when? (incomesregister.fi)
Information can be submitted to the Incomes Register on paper only in special circumstances. Read more: Reporting to the Incomes Register on paper (incomesregister.fi)
Palkka.fi submits reports automatically
If you use the Palkka.fi service for paying wages, the service sends your household’s reports to the Incomes Register automatically. You are not required to report separately to the Incomes Register.
Paying employer's contributions
You must pay employer’s contributions by the 12th day of the calendar month following the month of wage payments. If the due date is a Saturday, Sunday or other holiday, you can pay on the next business day without having to pay any late-payment charges.
Use the right reference number
When you pay the contributions you must always use your taxpayer-specific reference number. Being taxpayer-specific, it ensures that the payment goes to the right payer's account. The same reference number is used in all payments relating to self-assessment. Log in to MyTax to check it, or ask the Telephone Service to give it to you on 029 497 060 (standard call rates apply). Employer contributions can also be paid via Palkka.fi using the payment details it generates.
The bank account number, reference number, recipient name and payment date are prepopulated so that you don't need to fill them in. The pre-populated amount to pay is the current day's balance including interest, but you can change the amount. Payment date is always the present day.
If you are not sending the payment online in MyTax, you must quote your reference number for self-assessed taxes. Use the international format when entering the reference number (the RF format). You must include the entire string of characters and not leave out the leading 'RF' from it. It may be that you cannot feed the entire string - then you can try leaving out the first four characters.
Late penalties are added to the amount
Self-assessed payments that you make after the actual due date must include late-payment interest. For 2019 the interest rate is 7%. The rate is reviewed every year. The unpaid taxes accrue interest from the due date up until the day they are paid.
You must check MyTax for the exact penalty amount, valid on the actual date when you are ready to pay. The calculation feature of MyTax will not work unless the tax returns relating to the tax you are going to pay are filed.
Summary on tax payment status
Once a month, a summary of self-assessed tax transactions is created in MyTax. If you have filed some taxes and charges that you believe should show on the summary but are not showing, please make sure your self-assessed tax return contained the right tax period, and make sure you used the right reference number when you made a payment. You can view the transactions and the information in MyTax even before the summary is created.
If taxes remain outstanding on the last day of the month, the summary shows a reminder text with instructions for payment.