Submit information to the Incomes Register beforehand – and other tips for the summer6/16/2022
You can submit reports to the Incomes Register in advance. You can do so as early as 45 days before the payment date. You must include the current date, i.e. the day when you submit your report, in the 45-day period. Reports submitted beforehand can include information on payments, fringe benefits, and employment contracts that have not started yet.
In addition, some types of data have no limitation regarding how far into the future you can inform the Incomes Register of them. These data types include periods of work, periods of stay, absences, etc.
Total employer’s health insurance contributions and any deductions made from the employer’s health insurance contribution can be reported in advance on the employer's separate report for max. one month before the beginning of the reporting period. The ‘No wages payable’ data can be reported in advance for 6 calendar months on the employer’s separate report.
Holiday pay does not have its own income type in the Incomes Register
Income paid for and accrued during a holiday can be reported using income type Time-rate pay (201). There is a separate income type for a holiday bonus, Holiday bonus (213).
If the income paid for the holiday comprised, for example, performance pay or commission, report the holiday using income type Commission (220) or Contract pay (227) according to the grounds of the income.
It is also recommended that the payer report annual leave as the reason of the paid absence, and also report the period of absence and the amount of pay for the duration of the paid absence.
Report wages paid to summertime employees to the Incomes Register
Report data on the wages and fees you have paid to the Incomes Register. Reporting has no monetary minimum thresholds. The reporting obligation also applies to short-term employment relationships and payments made to minors.
Data must be reported to the Incomes Register with an earnings payment report within 5 calendar days of each payment transaction. The employer reports the data to the Incomes Register.
In addition to the earnings payment report, employers must submit an employer's separate report to the Incomes Register once a month. The report must be submitted by the 5th day of the calendar month following the payment month.
Palkka.fi reports data automatically
If you perform payroll calculations in the free-of-charge Palkka.fi service (only available in Finnish and Swedish), the data on paid wages will be submitted to the Incomes Register automatically, and no report needs to be submitted separately to the Incomes Register.
You can report data in English in the Incomes Register's e-service. Sign in with your personal online banking codes, a mobile certificate or a certificate card.
Non-wage compensations for occasional work must also be reported to the Incomes Register
Renovators, musicians and caterers, for example, often work on an on-demand basis. Report the non-wage compensations for work paid for such occasional work in the Incomes Register's e-service using the earnings payment report if:
- the service provider is not registered in the prepayment register.
- a payer, who is insured in accordance with the public sector pensions act, pays non-wage compensation for work to an income earner who is registered in the prepayment register and who is not insured under the self-employed persons' pensions act.
- the income earner is a non-resident taxpayer.
Being registered in the prepayment register means that the service provider takes care of their taxes by themselves. Go to www.ytj.fi/en/ to check whether a service provider is registered in the prepayment register.
Identifiers of non-Finnish seasonal workers
Data must be reported to the Incomes Register primarily using an income earner’s Finnish identifier. If the income earner does not have a Finnish identifier, data should be reported using a foreign identifier.
If the income earner does not have a foreign identifier either, data can be reported without a customer identifier. If the income earner does not have a Finnish identifier, report the income earner's name, address, date of birth and gender on the earnings payment report.
If the income earner later receives a Finnish personal identity code, data must then be reported using both the Finnish personal identity code and the foreign identifier.