The payer submits the reports to the Incomes Register
Report the wages, benefits, and pensions you have paid to the Incomes Register.
Submit a separate report for each individual and payment. Submit the data within 5 days of the payment date. The deadline is longer for certain payments.
Earnings payment report: wages, fringe benefits, and other compensations
Wages are paid and reported by companies, associations, foundations, partnerships, road maintenance associations, and housing companies, for example.
What is earnings payment data and what data do I need to submit an earnings payment report?
Employer’s separate report: the total amount of the employer’s health insurance contribution
If you have paid wages, also submit one employer’s separate report for the month in question in addition to earnings payment reports.
In what situations do I submit an employer’s separate report?
Benefits payment report: benefits, pensions, and daily allowances for non-military service
Pensions and benefits are paid and reported by pension institutions, insurance institutions, Kela, State Treasury and organisations employing persons in non-military service, for example.
What is benefits payment data and what data do I need to submit a benefits payment report?
Correcting reports
If there are errors in the data you have reported, correct the data. Errors are always corrected by the payer. The Incomes Register or the income earner cannot correct the data for you.
Submit a replacement report if you have reported income incorrectly or paid too much income, for example. Cancel a submitted report if you have reported an incorrect personal identity code or payment date, for example.
For more detailed information about different reporting situations, read the following instructions:
The ‘Earnings payment data’ section includes instructions on income types, the reporting of fringe benefits, and insurance.
Similarly, the ‘Benefits payment data’ section has instructions on reporting benefits and pensions.
In what situations do I submit an employer's separate report?
See our organisation-specific instructions:
What data do associations submit to the Incomes Register?
What data do wellbeing services counties submit to the Incomes Register?
When you buy a service or hire an employee – household as an employer
Need help with choosing a reporting method, or granting an authorisation? Read our guidance:
If you need examples or more detailed instructions for reporting, see our detailed guidance:
Wages: reporting data to the Incomes Register
Mandatory and complementary data in the earnings payment report
Benefits: reporting data to the Incomes Register
All the Incomes Register´s detailed guidance
Our customer service also helps you in questions related to reporting:
The requesting of production certificates has been transferred on October 24, 2024, from the Incomes Register's e-service to the Finnish Tax Administration’s certificate service.
In the e-service of the Tax Administration’s certificate service you can submit a new application or a replacement application for using the technical interface, apply for a new certificate, or update the contact details for the technical contact person of a certificate. You can also enable the reporting of benefits payment data.
You need a certificate if you want to submit data or retrieve data through APIs. The use of certificates requires technical skills. Agree upon tasks and procedures with your software supplier.
Read more about interfaces on the website of the software developers
Review the technical instructions of the Tax Administration’s certificate service
Also review other instructions for the Tax Administration's certificate service:
Payers — other pages
Page last updated 10/9/2024