Individual: how to submit an employer’s separate report

Report on the employer’s separate report the employer’s health insurance contribution and deductions made from it. 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.

The employer's separate report is submitted monthly, no later than on the fifth day of the calendar month following the payment of wages.

Casual employers only need to submit a report when they pay wages

When a private individual, i.e. a household, pays wages, it is usually a casual employer. However, if you as a household are listed in the Finnish Tax Administration’s register of employers, you are a regular employer.

If you are a casual employer, you do not have to pay the employer’s health insurance contribution or submit an employer’s separate report if the following conditions are met:

you pay the same income earner a maximum of EUR 1,500 in earnings payment during the calendar year
the payment is not related to your business or income acquisition activity.

In other words, households usually only submit reports when they pay the same earner gross wages of more than EUR 1,500 during a calendar year.

Regular employers must submit a report each month

You are a regular employer if you pay wages regularly and are registered with the Employer Register maintained by the Finnish Tax Administration.

If you have not paid any wages during the month and are registered with the Tax Administration’s Employer Register, report ‘No wages payable'.

How to fill in the employer’s separate report

Only submit one employer’s separate report for each month. The employer’s health insurance contribution is determined based on total wages paid during the month.

General information: reporting period

Enter the mandatory data:

Reporting period i.e. year and month
- The reporting period is the month for which the data on the employer’s separate report is submitted to the Incomes Register.
- Submit only one employer’s separate report for one reporting month.
The submitter’s name and telephone number

Income earner: recipient’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 have a foreign identifier, the address and the country code of the address are mandatory.

Report data: Health insurance contribution and ‘No wages payable’ data

Report the total amount of the employer’s health insurance contribution.

Calculate the amount based on total wages you have paid during the reporting month.
If you have made deductions from the health insurance contribution, report them separately. However, do not deduct any amounts from the total health insurance contribution, as you need to report its original amount.
If you have only made payments based on which no employer’s health insurance contribution needs to be paid, report EUR 0 as the amount of the health insurance contribution. Do so if you have only made payments such as tax-free kilometre allowances.

If you are registered in the Finnish Tax Administration’s register of employers but have not paid any wages during the month, select No wages payable.

In addition, report:

The earnings-related pension provider’s information if you have an insurance policy with an earnings-related pension provider.
- Select the earnings-related pension provider, with which you have an agreement on earnings-related pension insurance, from the list. Also enter the pension policy number. As a result, earnings-related pension providers can obtain information from the Incomes Register about the non-payment of wages during the month in question.
- Do not report this data if you are a temporary employer, i.e. you do not have any insurance agreement with a pension provider, or if you are only paying payments to individuals with YEL or MYEL insurance.
The occupational accident insurance company’s information if you have insured its employees using more than one occupational accident insurance.
- Report policy number and identifier of the occupational accident insurance company, i.e. business ID .

If you are registered in the Finnish Tax Administration’s register of employers but have not paid any wages during the month, select No wages payable.

In addition, report:

The earnings-related pension provider’s information if you have an insurance policy with an earnings-related pension provider.
- Select the earnings-related pension provider, with which you have an agreement on earnings-related pension insurance, from the list. Also enter the pension policy number. As a result, earnings-related pension providers can obtain information from the Incomes Register about the non-payment of wages during the month in question.
- Do not report this data if you are a temporary employer, i.e. you do not have any insurance agreement with a pension provider, or if it is only paying payments to individuals with YEL or MYEL insurance.
The occupational accident insurance company’s information if you have insured its employees using more than one occupational accident insurance.
- Report policy number and identifier of the occupational accident insurance company, i.e. business ID.

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 want to later check the data you have submitted, you can search for and view reports on the Submitted reports page.

Frequently asked questions

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.

How do I correct data?

Detailed instructions and examples

See examples on reporting and read more:

Households as employers

Reporting data to the Incomes Register: households as employers

Page last updated 2/3/2025