How to report non-wage compensation for work
Use the earnings payment report to report non-wage compensation for work. You can also use a previously submitted report as a template for a new report. To search for a previously submitted report, go to the “Submitted reports” page.
Before you start filling in the report, find out and gather the information you need. You cannot save the report as a draft.
How to fill in the earnings payment report
Submit an earnings payment report for each individual separately. Always report all the payments of a date of payment with the same earnings payment report.
1
General information: payment date and pay period
Enter the mandatory data:
- Payment date
- Pay period
- The submitter’s name and telephone number
If you are reporting non-wage compensation for work:
- The payment date is the date on which the compensation is available to the income earner, for example available for withdrawal from a bank account.
- The pay period is the period between the first and last working day.
2
Payer: payer’s name and identifier
Check and fill in the mandatory data.
- The payer’s name and identifier, such as business ID, are pre-filled.
- Select the Payer type if one of the options applies to the payer. Otherwise, leave the section blank.
- If your authorisation is limited to a specific part of the organisation, the Payer’s suborganisation is pre-filled based on the login information. Otherwise, the section is blank. You can fill it in if necessary.
If necessary, also fill in the payer’s address.
- The address is pre-filled if it is known to the Incomes Register.
- If the payer has a foreign identifier, the address and the country code of the address are mandatory.
3
Income earner: recipient’s name and identifier
Enter the mandatory data:
- Name and identifier of the recipient, for example personal identity code or business ID
- Additional income earner information if the receiver is one of the following:
- ‘Organisation’ if the recipient is a general partnership, limited partnership, limited liability company, cooperative, association, foundation or some other legal person governed by civil law.
- ‘Athlete’ if the recipient is an athlete.
- ‘Performing artist’ if the recipient is a stage or film actor, a radio or television performer, or a musician.
- Information on whether the income earner is a non-resident taxpayer.
4
Payments made: income types
Report your payments:
- Amount of non-wage compensation for work or remuneration with income type 336 Non-wage compensation for work
- In the amount, include the share of the work without value added tax and any travel expenses itemised on the invoice.
- Do not include other expenses, such as material expenses, itemised on the invoice in the non-wage compensation for work.
- Income types have their specific fees such as 328 Private caretaker’s fee and 319 Kinship carer’s fee.
If necessary, check the correct income type for the non-wage compensation for work in: Reporting non-wage compensation for work
In addition, report deducted items as:
- 402 Withholding if you have deducted it from non-wage compensation for work.
- 404 Tax at source if you collected it as tax at source.
Add all income types by clicking “Add an income type or an item deducted from income”. The deductions are added as positive numbers. The recovery of certain deductions is reported as negative numbers.
You do not need to fill in steps 5 Employment relationship and absences and 6 International work, so you can skip to step 7.
7
Preview and submit the report
Check the report details. Finally, submit the report.
- You will receive a notification when the report has been received.
- If the report contains errors, correct them before submitting.
- The system will not perform certain automatic checks until you click Submit. If any errors are discovered during these checks, the error messages will be shown on the preview page.
If you have only paid non-wage compensation for work, you do not need to submit the employer’s separate report.
If you want to later check the data you have submitted, you can search for and view reports on the Submitted reports page.
An identifier or customer identifier is among the basic details to be reported to the Incomes Register The identifier can be, for example, the personal identity code or business ID.
For example, the payer identifier indicates who has made the payment. Similarly, the income earner’s identifier indicates to whom the payment has been made.
An identifier is used in the Incomes Register to identify an organisation or person, so no made-up identifier can be used.
Identifiers of payer and income earner
Always indicate the personal identity code or business ID, if any, as the payer and income earner’s identifier.
These two are Finnish identifiers.
- The business ID is the company identifier used in Finland.
- The personal identity code is the personal identification number (‘hetu’ or ‘sotu’) issued in Finland.
If no Finnish identifier exists, enter a foreign identifier. In such a case, other details must also be given.
Foreign identifiers:
- VAT number (VAT) is Value Added Tax identifier used in the EU area.
- GIIN is identifier of a financial institution entered in the FATCA register.
- Trade registration number is identifier entered in a foreign trade register.
- Foreign business registration number is business registration number issued abroad.
- Tax Identification Number (TIN) is taxation identification or register number issued by a foreign tax authority (Tax Identification Number, TIN)
- Foreign personal identification number is personal identification number issued abroad.
If the payer has only a foreign identifier, please also indicate
- individual´s or company's name
- individual´s or company's address and the address country code
- date of birth, if the income earner is a natural person.
If the income earner has only a foreign identifier, please also indicate
- individual´s or company's name
- individual´s or company's address and the address country code
- date of birth and gender, if the income earner is a natural person.
If the income earner is a non-resident taxpayer, in addition to the Finnish or foreign identifier, please indicate
- information on whether the income earner is a non-resident taxpayer
- the address abroad: the address in the country of residence and country code of the address
- the Tax Identification Number (TIN) of the country of residence, if the identifier is in use in the non-resident taxpayer’s country of residence.
If none of the above identifiers exist, enter Other identifier.
The other identifier can be a Finnish or foreign registration number.
- Other Finnish identifiers include, for example, an artificial identifier issued by the Tax Administration or another authority, or an access right unit identifier assigned to a road maintenance association.
- Other foreign identifiers include various national registration numbers.
If there is no identifier, enter the information by selecting "No identifier".
Other situations where a customer identifier is provided.
If you are acting as a substitute payer:
- Enter your own identifier, usually your business ID, as the payer identifier.
- Also include the information "The payer acts as a substitute payer" and the name and identifier of the actual employer, usually a business ID or Finnish personal identity code.
- See more detailed instructions for substitute payer situations: Reporting data to the Incomes Register: payments made by substitute payer
If you are providing information about your occupational accident insurance provider:
- Always indicate the Business ID of a Finnish occupational accident insurance company as the identifier of the occupational accident insurance company.
- If the company does not have a Finnish business ID, enter a foreign identifier and the identifier country code.
- You can obtain the policy number from the insurance company from which the policy was taken out. Enter the policy number without any spaces.
If you are providing information about international employment:
- In addition to the payer and the income earner, please provide, for example, an identifier for the person who performed the work in Finland, the representative of the foreign employer and the client.
- See more detailed instructions for international situations: Reporting data to the Incomes Register: international situations
Correcting data
If you enter one of these identifiers incorrectly, please correct your report by cancelling it. Then re-enter all the data with a new report.
Detailed instructions and examples
If you need examples or more detailed instructions for reporting, see our detailed guidance:
Page last updated 12/9/2024