Correcting fringe benefits

If an income earner has a fringe benefit, its value must be reported to the Incomes Register with a earnings payment report.

Read more about the reporting of fringe benefits

If a fringe benefit has not been reported at all in connection with the salary, correct the said month’s report by submitting a replacement report.
Report fringe benefits using the 300 series types of income.

If you have reported an excessively low amount for a fringe benefit, correct the value by submitting a replacement report.

• • Enter the correct amount for the income type.
  • If necessary, also correct the employee’s earnings-related pension and unemployment insurance contributions.
  • The correct amount of contributions will be higher than before so more earnings-related pension and unemployment insurance contributions will have to be withheld from the income earner.
    • Only report the new employee contributions to be collected in the report for the payment date on which you actually withheld them from the employee’s salary.

A fringe benefit is not an unjust enrichment

If you have overstated the amount of the fringe benefit, correct the value. If the fringe benefit has not been used by the employee at all, remove it from the report. In both cases, make the correction by submitting a replacement report.

• • A fringe benefit cannot be reported as an unjust enrichment or as recovered.
  • Enter the correct amount for the income type or remove it from the report.
  • If necessary, also correct the employee’s earnings-related pension and unemployment insurance contributions.
  • The correct amount of contributions will be lower than before so overcharged contributions will have to be refunded to the employee. There are two ways to do this:
    1. You can reduce the earnings-related pension and unemployment insurance contributions for the next pay period. Report the contributions to the Incomes Register at the amount you have deducted from the employee’s salary.
    2. If you are no longer paying any salary to the employee, return the contributions to the employee. Report the amount returned to the Incomes Register as a negative figure with a new report.

Detailed instructions and examples

Fringe benefits – see examples and read more about how to make corrections:

Section 3.2: Correction for the original period without data about an unjust enrichment, e.g. fringe benefits