Report the occupational class of employees insured against occupational accidents to the Incomes Register

1/26/2022

An employer must take out an accident and occupational disease insurance for its employees before the employment begins if the conditions for insuring are met.

When an employee is insured against occupational accidents, also report the employee’s occupational class in the earnings payment report submitted to the Incomes Register, using the 5-digit codes of the Incomes Register’s classification of occupations (TK10). The classification of occupations is available on the website of Statistics Finland. If you need help in choosing the appropriate code, contact your accident insurance provider.

An incorrect or missing occupational class code affects the insurance premium amount. Insurance premiums are usually determined once a year based on information received from the Incomes Register.

In payroll software, information on occupational accident insurance can often be saved separately for each taxpayer. The information can be saved in a new employee’s details as the employment relationship begins.

Accident insurance providers also need the following information

If the employer has more than one insurance against occupational accidents, enter the Business ID of the insurance company and the number of the insurance policy. These details are needed to allocate the wages paid by the employer for the right insurance. Also remember to state the insurance number if the insurance provider has changed.

In addition, enter details on the employee’s absences and employment relationship. Accident insurance providers need the information to determine the compensation for loss of income.

If payments are made by a substitute payer, use the income types for substitute payments (wage income types 321‒325) on the actual employer’s report.

Use the type of exception to insurance only if no obligation to provide insurance exists

The exception “No obligation to provide insurance (accident and occupational disease insurance)” may not be selected on the earnings payment report for an employee covered by occupational accident insurance.

The type of exception to insurance is used for occupational accident insurance only in certain situations where no obligation to provide insurance exists.

Obligation to provide insurance for a YEL or MYEL insured self-employed person

When you pay wages to a YEL or MYEL insured self-employed person, report the earnings-related pension insurance information (YEL or MYEL) and the following types of exception to insurance:

  • No obligation to provide insurance (earnings-related pension insurance)
  • No obligation to provide insurance (unemployment insurance)
  • No obligation to provide insurance (accident and occupational disease insurance).

The employer's health insurance contribution is collected from the wages paid to a self-employed person. Report the health insurance contribution amount once a month on the employer’s separate report.

Correcting data

Incorrect data is usually corrected by submitting a replacement report. If you need to correct the occupational class you have reported, submit a replacement report. All the information must be submitted again on the replacement report, i.e. the report must contain the information that was correct on the original report in addition to changes and new information.

If the No obligation to provide insurance data is incorrect, correct it by cancelling the report. Cancel the original report and submit all the information again on a new report. Submit the new report and cancel the original report on the same day.

If you correct both the occupational class and the No obligation to provide insurance data on the same report, correct the data by cancelling the original report.

If you are requested to correct details and you have an occupational accident insurance in force but you have not paid any wages associated with the insurance, contact your accident insurance provider. You can find the contact information on the website of the Finnish Workers’ Compensation Center.

Further instructions and examples: