Detailed guidance

See below for a list of in-depth instructions for submitting reports to the Incomes Register.

Every release has a specific period of validity and a version history. It is important to refer to the correct version of the instructions and guidance, valid when the reporting month is ongoing. If you are making corrections to past reports, make sure to follow the version that had been valid for the month and year concerned.

The guides listed below contain examples that involve social security contributions. Unless otherwise indicated, their values reflect the percentage rates of contribution that were in force during the years referred to in the examples.

Technical instructions and schema descriptions for software developers are on the Documentation pages.

Reporting earnings payment data to the Incomes Register

The instructions describe the reporting of earnings payment data to the Incomes Register. These instructions are intended to be used by payers, unless otherwise stated.

Detailed guidance for reporting wages
Latest release Valid from Information about previous releases and versions

Wages: reporting data to the Incomes Register

The instruction describes

  • the general principles and practices of reporting earnings payment data to the Incomes Register
  • deadlines for submitting data
  • the logic behind the use of data in the Incomes Register.

This summary of general instructions is intended to support detailed instructions published regarding the Incomes Register.

​1 Jan 2022–

Previous versions: Reporting wages

Employer’s separate report

The instruction describes

  • the cases in which the employer's separate report must be submitted;
  • when and how it is submitted;
  •  what information is reported; and
  • the cases in which a household must submit the employer’s separate report.

​1 Jan 2022–

Previous versions: Employer’s separate report

Correcting data in the Incomes Register

The instruction describes

  • how to correct an earnings payment report and an employer's separate report;
  • how to report overpayment and other unjust enrichment; and
  • how to report a recovered payment. 

​1 Jan 2022–

Previous versions: Correcting data in the Incomes Register

International situations

The instruction describes

  • how to report in international situations
  • how to correct information in international situations.

Income data must be reported to the Incomes Register in international working situations whenever the payer has an obligation to report data to any data user using the Incomes Register.

​1 Jan 2022–

Previous versions: International situations

Households as employers

The instruction is intended for households that pay wages or other earned income and report the data to the Incomes Register.

The instructions describe:

  • the information required for reporting in the most common payment situations
  • deadlines for reporting
  • channels for reporting data
  • correcting submitted data
  • handling employer obligations
  • examples of different payment situations and the reports to be submitted for them.

​1 Jan 2022–

Previous versions: Households as employers

Fringe benefits and reimbursements of expenses

The examples in the instructions describe how various fringe benefits and reimbursements of expenses are reported to the Incomes Register.

​1 Jan 2022–

Previous versions: Fringe benefits and reimbursements of expenses

Mandatory and complementary data in the earnings payment report

The instruction describes the mandatory data and the voluntarily submitted complementary data reported in the earnings payment report to the Incomes Register.

Some of the mandatory data must be submitted in every report, while some must be submitted in specific situations, for example when making a specific payment. Some of the data is complementary additional data, which can be reported by the payer on a voluntary basis.

​1 Jan 2022–

Previous versions: Mandatory and complementary data in the earnings payment report

Employment relationship data

The instruction describes how to report employment relationship data to the Incomes Register.

​1 Jan 2022–

Previous versions: Employment relationship data

Absence data

The instruction describes

  • reporting of paid and unpaid absences to the Incomes Register
  • the reporting of Kela reimbursement application data to the Incomes Register
  • the correction of absence data.

​10 Jun 2022–

Previous versions: Absence data

Monetary wages and items deducted from wages

The instruction describes

  • the wage concept
  • two methods of reporting monetary wages to the Incomes Register
  • separation of wages and earnings from work in the Incomes Register
  • deadlines for reporting monetary wages
  • reporting items deductible from wages.

​1 Jan 2022–

Previous versions: Monetary wages and items deducted from wages

Payments made by substitute payer

The instruction is for parties acting as substitute payers and for actual employers.

The instruction describes

  • the obligation of substitute payers and actual employers to report data to the Incomes Register
  • reports submitted by a substitute payer to the Incomes Register
  • reports submitted by an actual employer to the Incomes Register in situations involving a substitute payer.

​4 Jul 2022–

Previous versions: Payments made by substitute payer

Rewarding employees, payments made to an entrepreneur and other special circumstances

The instruction use examples to describe the reporting of data to the Incomes Register, when the data concerns

  • rewarding an employee with, for example, an employee stock option;
  • seafarer’s income;
  • payments made to companies and entrepreneurs;
  • compensation for use; or
  • a payment based on a separate task, such as a payment made to an athlete or a performing artist.

​1 Jan 2022–

Previous versions: Rewarding employees, payments made to an entrepreneur and other special circumstances

Insurance-related data

The instruction describes how to report employer's and employee's social insurance contributions to the Incomes Register with an earnings payment report.

It also describe how to report information when

  • the income earner is not subject to Finnish social security
  • the payer is not under an obligation to insure the income earner, for example if the amount of income paid falls below the threshold for insurance
  • the type of income paid is not subject to social insurance contributions.

The instruction includes examples of how to report different insurance information.

​1 Jan 2022–

Previous versions: Insurance-related data

Business restructuring

The instruction describes how to report information in business reorganisation situations.

​1 Jan 2022–

Previous versions: Business restructuring

Reporting benefits payment data to the Incomes Register

The instructions describe the reporting of benefits payment data to the Incomes Register. These instructions are intended to be used by benefit payers. In these instructions, the term “benefit” refers to both pensions and benefits, unless otherwise stated.

Detailed guidance for reporting benefits
Latest release Valid from Information about previous releases and versions

Benefits: reporting data to the Incomes Register

The instruction describes

  • on a general level, the reporting of Incomes Register benefits payment data on benefits and pension income;
  • how to correct the benefits payment report.

The document uses examples to describe the most common Incomes Register reporting situations. 

1 Jan 2022–

Previous versions: Reporting benefits

Benefits: recovery and recourse

The instruction uses examples to describe how information about recovery and recourse is reported to the Incomes Register.

1 Jan 2022–

Previous versions: Recovery and recourse

Benefits: recovery and recourse in international situations

The instruction uses examples to describe how information about recovery and recourse is reported to the Incomes Register in international situations.

In international recovery situations, the income earner lives outside Finland or the payer of an earlier or later benefit is non-Finnish.

1 Jan 2022–

Previous versions: Recovery and recourse in international situations

Penalty fees in the Incomes Register

Detailed guidance for penalty fees
Latest release Valid from Information about previous releases and versions

Penalty fees

The instruction describes penalty fees.

1 Jan 2022–

Previous versions: Penalty fees