Individual: how to submit an earnings payment report

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 wages, reimbursement of expenses or other payments:

• The payment date is the date on which the wages or other compensation are available to the income earner, for example available for withdrawal from a bank account.
• The pay period is the period over which wages or other compensation are paid.

If you are only reporting a fringe benefit:

• The payment date is some day of the month during which the benefit was available to the income earner in accordance with the usage principle. For example, it can be the last day of the month.
• The pay period is the period for which fringe benefit is paid.

If you are not reporting payments made, the payment date is the date when the report is sent.

• Such situations include only reporting absence data or information about international employment (NT1 or NT2).

Payer: payer’s name and identifier

Check and fill in the mandatory data.

• The payer’s name and identifier, such as personal identity code, are pre-filled.
• “Household” is automatically selected as the payer type. As a result, the Tax Administration knows that there is a 1,500 EUR limit for the obligation to pay the employer’s health insurance contribution:

If necessary, also fill in your address.

• The address is pre-filled if it is known to the Incomes Register.
• If you are a temporary employer or have a foreign identifier, the address and the country code of the address are mandatory.

Income earner: recipient’s name, identifier and insurance information

Enter the mandatory data:

• Name and identifier of the recipient, for example personal identity code or business ID
• Additional income earner information if one or more of the options apply to the income recipient. Otherwise, leave the section blank.
• Information on whether the income earner is a non-resident taxpayer.

If you are reporting wages or fringe benefits, also report the following:

• Earnings-related pension insurance information, i.e. information about the pensions act under which the income earner is insured.
• If you have not entered into an insurance contract with a pension company and are a temporary employer instead, report the type of payer as Temporary employer (no TyEL insurance policy) and select the insurance company through which the employee is to be insured. The insurance company will invoice the employer automatically on the basis of information received from the Incomes Register.
  
  • Make sure you entered the payer’s address and the country code for address on page 2.
• If you have an insurance policy with an earnings-related pension provider, also enter the pension policy number.
• Exceptions to insurance if the income earner does not need to be insured

Payments made: income types

Report your payments:

• Pay with income type such as
  • 201 Time-rate pay if you pay wages according to an hourly or weekly rate
  • 227 Contract pay if you pay wages based on a contract.
• Fringe benefits as separate income types
• Reimbursement of expenses as separate income types

In addition, report deducted items as:

• 402 Withholding if you have withheld tax from the wages.
• 413 Employee’s earnings-related pension contribution if you have collected an earnings-related pension contribution from the wages.
• 414 Employee’s unemployment insurance contribution if you have collected the unemployment insurance contribution from the wages.

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.

Read more about social insurance contributions:

Insurance depends on such factors as the employee’s age and the amount of income

Check the income type table to see which social insurance contributions they are subject to

Employment relationship and absences

Report the occupational class if the employer has taken out accident and occupational disease insurance for the employees.

You can also report information on employment relationships and absences. This information is usually optional.

International situations

Report information on international work only if the employee works abroad or has come from abroad to work in Finland.

In other cases, skip this step and go directly to step 7 Preview.

On reporting au pairs’ wages, see the Finnish Tax Administration’s instructions on Au pairs from abroad arriving in Finland and Section 3.6 of the instructions on Reporting data to the Incomes Register: international situations.

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 pay more than 1,500 EUR in wages to a single individual during the calendar year, also fill in the employer’s separate report in the e-service.

See instructions for filling in the form: 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.