Benefits payment report
Report the benefits or pensions paid to a single income earner on the same payment date using a benefits payment report. Also report the items deducted from the amount paid, such as withheld taxes. Several benefits payment reports for the same payment date can be submitted about one income earner.
You can use a previously submitted benefits payment report as a template for a new report. Find the benefits payment report you wish to use on the Submitted reports page and click Use as template.
Please note that at this time, an unfinished report cannot be saved.
The benefits payment report is divided into five sections:
The report has both mandatory and voluntary data fields. If you have not filled in all of the mandatory fields, you cannot submit the report before entering all of the mandatory data.
1. General information
Payment date or other reporting date
Enter the payment date in the format ddmmyyyy. You can select the payment date with the help of a calendar by clicking the calendar icon. You can select the current date from the calendar by clicking Current date.
The payment date refers to the date when the pension or benefit is available to the income earner. If you do not know the date on which the payment is available to the income earner, report the date on which the benefit payer made the payment.
In a recovery situation, for example, the payment does not have an actual payment date. In such a case, report the date on which the repayment has been processed in the benefit payer's system.
Report reference
The report reference uniquely identifies each report submitted to the Incomes Register. You can generate the report reference yourself. If you do not generate the reference yourself, the Incomes Register will generate it for you.
A different reference must be generated for each report, and the report reference can be comprised of letters and numbers, for example. A report reference can be generated, for example, by adding a sequential number to the payment date, or in another manner chosen by the payer. The length of the report reference may be a maximum of 40 characters, and it can contain both letters and numbers. The allowed characters are the numerals 0–9, the letters a–z and A–Z, and the special characters "_" and "-".
Report's contact person
Report the name and telephone number of the contact person who should be contacted for further information about the report. If you wish, you can also report the person's email address and area of responsibility.
You can add more than one contact person by selecting Add contact person.
2. Payer
Business ID and country code
The payer's Business ID and country code have been pre-filled on the report from the Incomes Register's customer details. If the payer has both a Business ID and a foreign identifier, report both identifiers by selecting Add identifier.
Add identifier
Type of identifier: Select the type of the identifier from the drop-down menu. If none of the options suits the situation, select Other identifier.
Identifier: Report the identifier.
Country code: If you report something other than a Business ID as the identifier, also specify the country code of the country that issued the identifier.
Country name: If you enter 99 Unknown as the country code, you also need to specify the name of the country.
Organisation name
Specify the name of the organisation if the payer does not have a Business ID.
Payer's address
Specify the payer's address details if the payer does not have a Business ID. Report either the street address or a P.O. Box, and also specify the country code. If you enter 99 Unknown as the country code, you also need to specify the name of the country.
Payer's suborganisation
If the organisation has a suborganisation identifier, report the payer’s suborganisation. You can only report one suborganisation.
Suborganisation’s identifier type: Select Payer's own codes.
Suborganisation identifier: Report the benefit payer's suborganisation identifier, such as the accounting unit identifier.
3. Income earner
Identifier type and identifier
Select the income earner's identifier type and enter the identifier. You should primarily use a Finnish personal identity code.
If the income earner has both a Finnish and a foreign identifier, report both identifiers by selecting Add identifier.
If the income earner is a non-resident taxpayer, report the Tax Identification Number (TIN) of the income earner's home country.
If the income earner has no identifier at all, select No identifier. Please note that the income earner's identifier must be reported if one exists.
Country code
If you report a non-Finnish personal identity code or Business ID as the income earner’s identifier, you also need to enter the country code of the country that issued the identifier.
Country name
If you enter 99 Unknown as the country code, you also need to specify the name of the country.
Last name and first name or other name, date of birth, gender
If you report a non-Finnish personal identity code or Business ID as the income earner’s identifier, the income earner's last name and first name, date of birth and gender are mandatory data.
Enter other name when the name cannot be reported in the form 'first name last name', i.e., for example, when the income earner is an estate.
Income earner's address in the country of residence
If you report a non-Finnish personal identity code or Business ID as the income earner’s identifier, you also need to enter the income earner's address details. Report either the street address or a P.O. Box, and also specify the country code. If you enter 99 Unknown as the country code, you also need to specify the name of the country.
Non-resident taxpayer's details
Tick the box The income earner is a non-resident taxpayer if the income earner is a non-resident taxpayer in Finland.
Tick the box Tax is withheld from the income if the non-resident taxpayer has requested to be taxed progressively instead of paying tax at source. This choice requires that the income earner's tax card has an entry on progressive taxation.
Country code of the country of residence
Report the country code of the country of residence of an income earner who is a non-resident taxpayer. Please note that the country code cannot be FI Finland.
Name of the country of residence
If you enter 99 Unknown as the country code, you also need to specify the name of the country.
4. Payments made
Add income type
Report the payments made to the income earner using the Incomes Register's income types by selecting Add income type.
Income type
You can search for an income type using its name, part of its name or its code value.
Amount
Report the monetary amount for the income type in euros. If the payment was made in some other currency, you need to convert the amount into euros using the ECB's reference exchange rate valid on the payment date. If you report a payment to the Incomes Register in advance, use the reference exchange rate of the reporting date when converting the amount.
Negative amount: Out of all income types, you can only report the amount of withholding or tax at source as a negative value, i.e., a number with a minus sign.
Income type changed, new income type code
Report the new income type on a replacement report when you are reporting a retroactive change to the income that is not unjust enrichment or recourse.
If the income changes retroactively, the original income type must not be corrected in order for the income to be correctly taxed.
Taxability of benefit
If necessary, edit the Taxability of benefit data item by selecting the correct option from the drop-down menu. Report this data if the taxability of the paid income deviates from the default value for the income type. Read more about the Taxability of benefit data from the instructions.
Additional income type details
Select an additional income type detail if one of the options applies to the income type. Read more about the additional income type details in the instructions.
Earnings period
As the earnings period, enter a continuous time period during which the income was accrued. Enter the earnings period at a calendar-day precision.
Each income type may have an earnings period of different length, but you can only report one earnings period for each income type.
If the income is continuous in nature and no actual earnings period can be determined for it, report the calendar month for which the income is paid. If the earnings period cannot be determined at all, for example in the case of a one-off remuneration or a deduction-like income type, report the payment date as the earnings period.
In the case of recovered income or an unprompted refund, report the earnings period under the section Additional repayment details.
Additional repayment details
Report the additional repayment details if you ticked either the Recovery or Unprompted refund box in the additional income type details.
Repayment date: As the repayment date, report the date on which the income earner repaid the payment or the date on which the recovery was offset from another benefit.
Withholding from the repayment: Report the amount of tax withheld from the recovered, refunded or offset payment if the payment was subject to withholding and the income was recovered as a net amount.
Tax at source from the repayment: Report the amount of tax at source collected from the recovered, refunded or offset payment if the payment was subject to tax at source and the income was recovered as a net amount.
Original payment period: Report the period during which the recovered or voluntarily refunded income was originally paid. The original payment period must be reported at a precision of a calendar year.
Date of original payment: Report the date on which the payment was originally made to the income earner.
Recourse from tax-exempt income
Report the payment date of a recourse payment if you ticked the Recourse box in the additional income type details and if the recourse applies to tax-exempt income. If the payment date is unknown, report the date on which the payment recipient received the payment.
Benefit unit
Number of units: Report the number of units, such as the number of payment dates on which the benefit is based, if the benefit unit is a day. Please note that you cannot report a negative value.
The Benefit unit is mandatory information when reporting unemployment benefit income types. In the case of unjust enrichment, report zero (0) days as the benefit unit on a replacement report. The data must not be removed from the replacement report, as it is required by the data users.
Unit: Select the unit used in reporting the benefit.
Pension paid to an income earner who is a non-resident taxpayer
If the payment is a pension paid to a non-resident taxpayer, select the correct grounds for the pension from the drop-down menu. Read more about the grounds for pension paid to a non-resident taxpayer in the instructions.
Insurance details (act on inheritance and gift tax)
Report the insurance details if you are reporting one of the following Taxability of benefit options for the income type:
- Tax-exempt, data according to the act on inheritance and gift tax is given
- Capital income, and data according to the act on inheritance and gift tax is given.
Policy number: Report the identifier assigned to the insurance policy by the party that issued the insurance.
Basic policyholder details: The policyholder refers to the deceased even if the employer took out the insurance.
Policyholder identifier type and identifier: Enter the identifier type and identifier of the policyholder. You should primarily use a Finnish personal identity code.
A policyholder can have several identifiers. If the policy holder has both a Finnish and a foreign identifier, we recommend reporting the details of both identifiers by selecting Add identifier.
If the policyholder does not have a Finnish or foreign customer identifier at all, select No identifier as the identifier type. You then need to report the policyholder's name, date of birth, gender and address details.
Country code: Report the country code of the country that issued the policyholder's identifier.
Country name: If you enter 99 Unknown as the country code, you also need to specify the name of the country.
Last name and first name: Enter the name of the policyholder if the policyholder does not have a Finnish customer identifier.
Other name: Enter the name of the policyholder if the policyholder does not have a Finnish customer identifier. Enter other name when the name cannot be reported in the form 'last name first name'.
Date of birth: Enter the policyholder's date of birth if the policyholder is a natural person and does not have a Finnish customer identifier.
Gender: Enter the policyholder's gender if the policyholder is a natural person and does not have a Finnish customer identifier.
Policyholder's address: Enter the policyholder's address if the policyholder does not have a Finnish customer identifier.
Country code: Enter the country code of the policyholder's country of residence.
Country name: If you enter 99 Unknown as the country code, you also need to specify the name of the country.
Add deduction
Report a deduction made to an income type by selecting Add deduction. You also need to report deduction data when the entire income is paid to a substitute recipient instead of the income earner.
Items deducted from income reported as a total amount, such as withholding and tax at source, are reported as their own income type under Add income type. In other words, such deduction-like items are not reported as deductions from the income type.
Income type of deduction
If the deduction is made from income paid earlier, report the income type used when the previous income was reported to the Incomes Register as the deduction income type. If the income was not reported or there is no suitable income type, select 'Other benefit' or 'Other pension'. If the deduction is not made from previously paid income, report the income type of the paid income from which the deduction is made as the income type of the deduction.
Amount of deduction
Report the monetary amount of the deduction in euros. Please note that the amount cannot be negative.
If the payment was made in some other currency than euros, convert the amount into euros using the ECB's reference exchange rate valid on the original payment date. If you report a payment to the Incomes Register in advance, use the reference exchange rate of the reporting date when converting the amount.
Type of deduction
Select the type of the deduction. You can only report one type. Read more about deduction types in the instructions.
Earnings period of original benefit
Report one continuous earnings period for the deduction at a calendar-day precision. The earnings period of the original benefit must usually match the earnings period of the income type from which the deduction is made. If the deduction is not made from previously paid income, enter the earnings period of the income type from which the deduction is made as the earnings period.
If the deduction is attributable to a recourse situation, for example, and it is made from previously paid income, the earnings period of the original benefit is the earnings period of this income paid earlier.
Date of original payment
Report the date of the original payment or other reporting date.
Period of calculation
Report the period of calculation, i.e., the period of time from which income is transferred to a substitute recipient, or the period of time for which the substitute recipient was entitled to the income. There can be only one period of calculation.
Substitute recipient
You need to report substitute recipient details in recourse situations, for example, when the income earner's income is fully or in part paid to someone else than the income earner.
Substitute recipient's identifier type and identifier: Enter the type of the substitute recipient's identifier and the identifier. Only select No identifier when the substitute recipient does not have a Finnish or foreign identifier at all.
Country code: Report the country code of the country that issued the identifier if you are reporting a substitute recipient identifier that is not a Business ID or a Finnish personal identity code.
Country name: If you enter 99 Unknown as the country code, you also need to specify the name of the country that issued the substitute recipient's identifier.
Last name and first name: Report the name of the substitute recipient if the substitute recipient is a natural person. This information is mandatory if the substitute recipient does not have a Finnish customer identifier.
Other name: Report the name of the substitute recipient if the recipient is not a natural person and the name cannot be specified in the format 'Last name first name'. This information is mandatory if the substitute recipient does not have a Finnish customer identifier.
Date of birth and gender: Enter the substitute recipient's date of birth and gender if the substitute recipient is a natural person and does not have a Finnish customer identifier.
Type of substitute recipient: Report one substitute recipient type. Read more about substitute recipient types.
Substitute recipient's address: Report the substitute recipient's address details if the substitute recipient does not have a Finnish customer identifier. If the foreign address does not have a postal code, you can enter a two-letter country code into the Postal code field.
Country code: Enter the country code of the substitute recipient's address.
Country name: If you enter 99 Unknown as the country code, you also need to specify the name of the country.
5. Preview
Check the information you entered. If the report has errors or deficiencies, they will be listed on the Preview page. If necessary, go back and edit the report data.
Submit the report by selecting Submit. You can see an acknowledgement of receipt on the screen once the report has been successfully saved into the Incomes Register.