Filing reports on wages and employer’s contributions

You can report the wages you have paid to the Incomes Register on the e-service. You can also report them directly to the Incomes Register.

This guidance is for businesses who have employees. See instructions for household employers.

Option 1: Start using

If you use, the e-service for payroll accounting, you can allow it to submit data automatically to the Incomes Register. This way, you do not need to report wages separately. However, please note that is only available in Finnish and Swedish. 

Go to (in Finnish)

Option 2: Direct reporting

If you do not use, you must submit two types of reports to the Incomes Register. Do not file annual information returns for the data that you have reported to the Incomes Register.


Submit the earnings payment report

Submit a set of reports containing the specific payroll details of every worker (=earner of income). Do this by the fifth day after the day when you paid the workers (or other income earners). That day is the day when the payment is first available for the beneficiary (=the payday). If the deadline of the earnings payment report falls on a Saturday, Sunday or other holiday, the data can be reported on the following business day.

Example: An employer pays the worker's wages on 15 January 2019. Because the deadline for the report falls on Sunday, 20 January 2019, the employer must report the wages to the Incomes Register by Monday, 21 January 2019.

Incomes Register

Guidance for reporting (Incomes Register)

Videoclip: Submitting the earnings payment report to the Incomes Register (Youtube, in Finnish)


File the employer's separate report

File the employer's separate report on health insurance contributions once a month. Do this by the fifth day of the calendar month following the payday month.

Example: Your employee worked for you in January. You paid him on 6 February 2019. You must submit an employer's separate report for February no later than 5 March 2019.

Note: If you are on the Tax Administration’s register of employers (=you are treated as a registered employer), you must file employer’s separate reports also for any months when you do not pay wages to anyone. Enter “No wage payments” in your report(s) for such months.

Incomes Register

Read more about how to submit employer's separate reports (Incomes Register)

Videoclip: Submitting the employer’s separate report (Youtube, in Finnish)


Pay the employer’s contributions

You can pay your employer’s contributions in MyTax. The due date is the 12th of the month.

Read more about paying employer's contributions

What information must be reported to the Incomes Register?

You must file reports to the Incomes Register when you had employed people to work for you and you paid:

  • Wages
  • Fringe benefits
  • Various fees and compensation
  • Trade income (when the beneficiary is not registered in the Prepayment Register)
  • Other payments, treated as earned income for the beneficiary
  • Tax-exempt and taxable reimbursement of expenses

You must report all the information regardless of the amounts in euros – there are no minimum thresholds. Read more about how to submit payroll information to the Incomes Register

File your other self-assessed taxes in MyTax

You can submit all returns for other self-assessed taxes in MyTax (or other services) as before. Examples of other self-assessed taxes (other than employer’s contributions):

  • Value added tax (VAT)
  • Withholding on paid-out dividends, withholding on paid-out cooperative surplus
  • Withholding from interest and profit-sharing

Read more about filing self-assessed taxes

Frequently asked questions

If you do not seem to find a relevant answer, you can visit the Incomes Register website to look for more questions and answers.

If you are on the Tax Administration’s register of employers (=you are treated as a registered employer), you must file

  • The employer's separate report on a monthly basis (fill in a “No wage payments” entry as appropriate)
  • The “0” value in your employer’s separate report for any month when you have paid out reimbursements of expenses and no wages and no other income that would be subject to health insurance contributions.

If you are not on the Tax Administration’s register of employers (=you are a casual employer), no separate report is required of you for any months when you do not pay out wages or reimbursement of expenses.

Read more about Employer Register

It is up to the payor company to decide how often it pays reimbursement to its workers for their expenses. When you have paid out kilometre allowance, meal money or per diem allowance, you must file a report to the Incomes Register by the fifth day after payment. Submit a report every time you have made these payments.

If you are on the Tax Administration’s register of employers (=you are treated as a registered employer) and you fulfil the other relevant conditions, you can file a request for changing your tax periods to longer ones, i.e. for the extended tax period . 

If you are not on the Tax Administration’s register of employers (=you are a casual employer), you cannot request the longer periods. If you are not registered, your tax period is always the month – you pay your employer's contributions once a month.

If you want to have a three-month interval to pay the contributions and the amounts you have withheld from your workers’ pay, you should first ask for registration as a regular employer. When you are on the register, you can make the request. Additionally, your business operation must fulfil the other requirements relating to extension of tax periods.

Please note that the deadlines for payroll reporting to the Incomes Register are not affected by the length of your tax period.

Read more about how to ask for extended tax periods.

Remember to file your reports on time. The Tax Administration sends a reminder letter in situations where we have not received any earnings payment report or employer’s separate report for a tax period. If we do not receive these reports from the Incomes Register by the date stated in the letter, we will estimate your company’s payroll amounts and impose taxes and a punitive tax increase accordingly.

Report the missing data to the Incomes Register, and we will remove the estimate and the punitive tax increase as soon as the reports are available to us. If you have made the reports in time, we will remove the estimate and the increase as soon as we receive the reports from the Incomes Register.

For any paid-out wages, you must submit a report to the Incomes Register in 5 days. The five-day deadline is not affected even if the business is terminated, or if the tax period is changed.

Reporting wages paid in 2018 or earlier remains unchanged. Report employer's contributions and changes to them to the Tax Administration in MyTax. You can also pay the taxes withheld and employer's health insurance contributions in MyTax. Filing the tax return on the paper form is only allowed under exceptional circumstances.

When you report and pay employer's contributions to the Tax Administration, the deadline is the 12th day of the month.

Example: Wages and the related employer's contributions paid in December 2018 are reported on the self-assessed tax return and paid to the Tax Administration on 12 January 2019.

If there are errors in the reported data, submit a replacement return as before. Report all the data for the tax type again on the self-assessed tax return. It is no longer sufficient to just correct the incorrect information.

Read more about making corrections to self-assessment

In addition, the annual information return for wages paid in 2018 must be filed by 31 January 2019. You can correct the annual information returns for 2018 and earlier as needed by filing a replacement annual information return as before.

Read more