Detailed guidance

See below for a list of in-depth instructions for submitting reports to the Incomes Register.

Every release has a specific period of validity and a version history. It is important to refer to the correct version of the instructions and guidance, valid when the reporting month is ongoing.
If you are making corrections to past reports, make sure to follow the version that had been valid for the month and year concerned.

Technical instructions and schema descriptions for software developers are on the Documentation pages

Reporting earnings payment data to the Incomes Register

The instructions describe the reporting of earnings payment data to the Incomes Register. These instructions are intended to be used by payers, unless otherwise stated.

Detailed guidance for reporting wages
Latest release	Valid from	Information about previous releases and versions
Wages: reporting data to the Incomes Register The instruction describes the general principles and practices of reporting earnings payment data to the Incomes Register deadlines for submitting data the logic behind the use of data in the Incomes Register. This summary of general instructions is intended to support detailed instructions published regarding the Incomes Register.	1 Jan 2024–	Previous versions: Reporting wages
Employer’s separate report The instruction describes the cases in which the employer's separate report must be submitted; when and how it is submitted; what information is reported; and the cases in which a household must submit the employer’s separate report.	1 Jan 2024–	Previous versions: Employer’s separate report
Correcting data in the Incomes Register The instruction describes how to correct an earnings payment report and an employer's separate report; how to report overpayment and other unjust enrichment; and how to report a recovered payment.	1 Jan 2024–	Previous versions: Correcting data in the Incomes Register
International situations The instruction describes how to report in international situations how to correct information in international situations. Income data must be reported to the Incomes Register in international working situations whenever the payer has an obligation to report data to any data user using the Incomes Register.	1 Jan 2024–	Previous versions: International situations
Households as employers The instruction is intended for households that pay wages or other earned income and report the data to the Incomes Register. The instructions describe: the information required for reporting in the most common payment situations deadlines for reporting channels for reporting data correcting submitted data handling employer obligations examples of different payment situations and the reports to be submitted for them.	19 Feb 2024–	Previous versions: Households as employers
Fringe benefits and reimbursements of expenses The examples in the instructions describe how various fringe benefits and reimbursements of expenses are reported to the Incomes Register. Among other things, fringe benefits include car benefit, employer-subsidised commuter ticket and meal benefit. Reimbursement of expenses means that the employer or another payer reimburses the employee for expenses incurred during the performance of work, for example kilometre allowance, daily allowance and meal allowance.	1 Jan 2024–	Previous versions: Fringe benefits and reimbursements of expenses
Mandatory and complementary data in the earnings payment report The instruction describes the mandatory data and the voluntarily submitted complementary data reported in the earnings payment report to the Incomes Register. Some of the mandatory data must be submitted in every report, while some must be submitted in specific situations, for example when making a specific payment. Some of the data is complementary additional data, which can be reported by the payer on a voluntary basis.	1 Jan 2024–	Previous versions: Mandatory and complementary data in the earnings payment report
Employment relationship data The instruction describes how to report employment relationship data to the Incomes Register.	1 Jan 2024–	Previous versions: Employment relationship data
Absence data The instruction describes reporting of paid and unpaid absences to the Incomes Register the reporting of Kela reimbursement application data to the Incomes Register the correction of absence data.	1 Jan 2024–	Previous versions: Absence data
Monetary wages and items deducted from wages The instruction describes the wage concept two methods of reporting monetary wages to the Incomes Register separation of wages and earnings from work in the Incomes Register reporting items deductible from wages.	1 Jan 2024–	Previous versions: Monetary wages and items deducted from wages
Payments made by substitute payer The instruction is for parties acting as substitute payers and for actual employers. The instruction describes the obligation of substitute payers and actual employers to report data to the Incomes Register reports submitted by a substitute payer to the Incomes Register reports submitted by an actual employer to the Incomes Register in situations involving a substitute payer.	1 Jan 2024–	Previous versions: Payments made by substitute payer
Rewarding employees, payments made to an entrepreneur and other special circumstances The instruction use examples to describe the reporting of data to the Incomes Register, when the data concerns rewarding an employee with, for example, an employee stock option; seafarer’s income; payments made to companies and entrepreneurs; compensation for use; or a payment based on a separate task, such as a payment made to an athlete or a performing artist.	1 Jan 2024–	Previous versions: Rewarding employees, payments made to an entrepreneur and other special circumstances
Insurance-related data The instruction describes how to report employer's and employee's social insurance contributions to the Incomes Register with an earnings payment report. It also describe how to report information when the income earner is not subject to Finnish social security the payer is not under an obligation to insure the income earner, for example if the amount of income paid falls below the threshold for insurance the type of income paid is not subject to social insurance contributions. The instruction includes examples of how to report different insurance information.	1 Jan 2024–	Previous versions: Insurance-related data
Business restructuring The instruction describes how to report information in business reorganisation situations.	1 Jan 2023–	Previous versions: Business restructuring

Reporting benefits payment data to the Incomes Register

The instructions describe the reporting of benefits payment data to the Incomes Register. These instructions are intended to be used by benefit payers. In these instructions, the term “benefit” refers to both pensions and benefits, unless otherwise stated.

Detailed guidance for reporting benefits
Latest release	Valid from	Information about previous releases and versions
Benefits: reporting data to the Incomes Register The instruction describes on a general level, the reporting of Incomes Register benefits payment data on benefits and pension income; how to correct the benefits payment report. The document uses examples to describe the most common Incomes Register reporting situations.	1 Jan 2024–	Previous versions: Reporting benefits
Benefits: recovery and recourse The instruction uses examples to describe how information about recovery and recourse is reported to the Incomes Register.	1 Jan 2024–	Previous versions: Recovery and recourse
Benefits: recovery and recourse in international situations The instruction uses examples to describe how information about recovery and recourse is reported to the Incomes Register in international situations. In international recovery situations, the income earner lives outside Finland or the payer of an earlier or later benefit is non-Finnish.	1 Jan 2024–	Previous versions: Recovery and recourse in international situations

Penalty fees in the Incomes Register

Detailed guidance for penalty fees
Latest release	Valid from	Information about previous releases and versions
Penalty fees The instruction describes penalty fees.	1 Jan 2024–	Previous versions: Penalty fees

Page last updated 2/19/2024