What data do associations submit to the Incomes Register?
Submit data about wages, fees or compensation paid by an association, foundation or sports club to the Incomes Register using the earnings payment report. Submit the report using the association’s Business ID.
What data do I need to submit an earnings payment report?
Who can submit and correct data and grant an authorisation on an association’s behalf?
Submit the data within 5 days of the payment date. Certain one-off payments and fringe benefits of associations have a longer deadline.
An association pays wages or compensation to its employee
An association pays wages if it has entered into an employment contract with an employee. For example, a coach can be a salaried employee in a sports club.
If an association has paid wages, also submit one employer’s separate report for the month in question in addition to the earnings payment reports. Submit it to report the total amount of the employer’s health insurance contributions. Calculate the amount from all wages paid by the association during the month.
Submit separate data about for each individual and payment in the earnings payment report.
| Payment | Income type |
|---|---|
| Gross wages | Income types of the 100 or 200 series, e.g. Time-rate pay (201) |
| Meeting fees | Meeting fee (210); attach the following type of insurance information with the income type: “Subject to social insurance contributions: Yes” |
| Athlete’s wages | Income types of the 100 or 200 series, e.g. Time-rate pay (201); enter “Athlete” as an additional income earner detail |
| Fees paid to a board member | Compensation for membership of a governing body (308); attach the following type of insurance information with the income type: “Subject to social insurance contributions: Yes” |
| Fringe benefits | Telephone benefit (330) and Meal benefit (334) separately, for example, or Other fringe benefit (317) as a total amount |
| Kilometre allowances, daily allowances and meals (without any monetary upper limits) paid for work-related travel | Kilometre allowance (tax-exempt) (311) Daily allowance (331) Meal allowance (303) |
| Bus and other travel tickets paid by an association for work-related travel against receipts (other than trips between the home and workplace) | Not reported to the Incomes Register |
| Internet connection in an employee’s home used for work purposes and registered in the association’s name | Not reported to the Incomes Register |
| Compensation for costs from an employee’s personal telephone subscription or internet connection | Proportion of use for work purposes: Taxable reimbursement of expenses (353) Proportion of private use: Other compensation (216) |
| The amount withheld from wages | Withholding tax (402) |
| The employee’s earnings-related pension and unemployment insurance contributions withheld from wages | Employee's earnings related pension insurance contribution (413) Employee's unemployment insurance contribution (414) |
An association pays compensation to other individuals
An association pays non-wage compensation for work or fees if it pays compensation to individuals who are not in an employment relationship with the association. For example, a sports club can purchase services or a road maintenance association can pay fees to an auditor.
Report non-wage compensation for work to the Incomes Register only if the recipient is not in the prepayment register.
See instructions for reporting non-wage compensation for work
If an association pays compensation to a volunteer worker, see the instructions “A non-profit organisation pays compensation” below.
Submit separate data about for each individual and payment in the earnings payment report.
| Payment | Income type |
|---|---|
| Fees | Non-wage compensation for work (336) |
| Kilometre and daily allowances and other reimbursements of expenses, including bus and other travel tickets, work equipment and material, for which an association pays compensation against receipts | Non-wage compensation for work (336) |
| Compensation for an individual’s personal telephone subscription or internet connection or for an internet connection in the individual’s home registered in the association’s name | Non-wage compensation for work (336) |
|
Meeting fees |
Meeting fee (210) |
|
Fees paid to a board member |
Compensation for membership of a governing body (308) |
| Fees paid to a referee or judge (if the association is not a non-profit organisation, also add kilometre allowances to the fees and report the total amount) | Non-wage compensation for work (336) |
|
Fees paid to an athlete (also include taxable reimbursements of expenses) If you also pay tax-exempt kilometre allowances to an athlete |
Non-wage compensation for work (336); enter “Athlete” as an additional income earner detail Kilometre allowance (tax-exempt) (311); enter “Athlete” as an additional income earner detail |
If you deducted the amount withheld from taxable reimbursements, report it on the same earnings payment report with the reimbursements under the income type Withholding (402).
A non-profit organisation pays compensation for unpaid volunteer work
If an association is a non-profit organisation, it can pay certain tax-exempt compensation to its volunteers for communal work, for example.
If you pay other compensation or wages to a volunteer worker, work is no longer unpaid. In this case, see the previous sections for instructions.
Submit separate data about for each individual and payment in the earnings payment report.
| Payment | Income type |
|---|---|
| Tax-exempt kilometre allowances paid to a participant in unpaid volunteer work (including referees and judges); at most EUR 3,000 a year per person | Kilometre allowance paid by non-profit organisation (357); the number of kilometres is not reported |
| Tax-exempt daily allowances paid to a participant in unpaid volunteer work (including referees and judges); at most 20 days a year per person | Daily allowance paid by non-profit organisation (358) |
| The proportion of kilometre and daily allowances that exceeds the maximum limit for tax-exempt compensation | Non-wage compensation for work (336) |
| Compensation for costs from a volunteer’s personal telephone subscription or internet connection | Other taxable income deemed earned income (316) |
| Clothes up to EUR 100, including T-shirts and tracksuits, that an association hands over to its members | Not reported to the Incomes Register |
| Clothes, other equipment and benefits of more than EUR 100 that an association hands over to its members | Other taxable income deemed earned income (316) |
| Bus and other travel tickets that an association pays against receipts | Not reported to the Incomes Register |
| Products acquired for an association that the association pays against receipts | Not reported to the Incomes Register |
An association gives competition prizes
An association can give various prizes at dog shows or sports competitions, for example.
If a prize is given jointly by several associations, you need to agree which association reports the prize to the Incomes Register using its Business ID.
Reporting also depends on the type of prize and its recipient.
Submit separate data about for each individual and payment in the earnings payment report.
| A prize worth up to EUR 100 | Income type |
|---|---|
| A product prize of an insignificant value, e.g. a medal, trophy, cap, plush toy or coffee package | Not reported to the Incomes Register |
| A prize worth up to EUR 100, whose recipient is not an employee of the association | Not reported to the Incomes Register |
| A prize given to an employee of the association – the value is irrelevant; the prize must always be reported | A monetary prize: Other compensation (216) Other than a monetary prize: Other fringe benefit (317) |
| A prize worth more than EUR 100 | Income type |
| A prize whose recipient is not an employee of the association, including prizes given to animal owners or trainers | Other taxable income deemed earned income (316) |
| A prize given to an athlete, rider or animal driver for non-professional or professional sports | Non-wage compensation for work (336), enter “Athlete” as an additional income earner detail |
| A prize given to other than an athlete, which is non-wage compensation for work | Non-wage compensation for work (336) |
| A prize which is a royalty, e.g. a prize given at an art contest | Compensation for use, earned income (313) |
If you deducted the amount withheld from a monetary prize, report it on the same earnings payment report with the prize under the income type Withholding (402).
Detailed instructions and examples
See more examples and read more about various fees and prizes:
Use the Finnish Tax Administration’s decision wizard to see how prizes are taxed
The Finnish Tax Administration’s detailed guidance (in Finnish): Sports club as a payer
The Finnish Tax Administration’s detailed guidance (in Finnish): Withholding in volunteer activities of non-profit and public sector organisations