Report data on paid benefits and pensions to the Incomes Register
The pension or benefit payer reports to the Incomes Register information about pensions and benefits paid with a benefits payment report. Pension or benefit payers are, for example, pension institutions, insurance companies, the Social Insurance Institution (Kela) and the State Treasury.
Only benefits paid in money must be reported to the Incomes Register. Do not report any benefits paid in instruments other than money, such as service vouchers.
Benefits and pensions payment data have been reported to the Incomes Register since 2021. The Incomes Register does not include information about pension or benefit decisions or whether an application is pending.
Deadlines for benefits
Report on the earnings payment report within 5 days of the payment date: paid pensions and benefits as well as the deductions made from them.
Read more about the deadlines for reporting
The following must be reported to the Incomes Register:
- statutory pension
- pension based on voluntary pension insurance
- all taxable benefits
- tax-exempt benefits, which affect basic social assistance paid by Kela
- reimbursements of expenses related to unemployment benefits
- payments which the benefit payer must report pursuant to section 28 a of the act on inheritance and gift tax (perintö- ja lahjaverolaki 378/1940).
- losses from certain insurance-based investment products, such as a loss from an endowment insurance, a loss from a capital redemption policy, or a loss from a fixed-term pension insurance policy.
Fringe benefits, such as car benefit and telephone benefit, are not considered benefit income. Fringe benefits are reported using the earnings payment report.
The following are not reported to the Incomes Register:
- tax-exempt benefits that do not affect basic social assistance paid by Kela, such as maternity allowance, school transport subsidy, or reimbursements of expenses paid for participating in rehabilitative work
- exception: reimbursements of expenses related to unemployment benefits must be reported, although they do not affect basic social assistance
- basic social assistance paid by Kela
- supplementary and preventive social assistance paid by municipalities
- disability allowance paid to persons over 16
- other benefits considered to be sensitive in nature, such as strike pay
- reimbursements of expenses related to living
- reimbursements of expenses related to rehabilitation or medical treatment
- grants, scholarships or awards
- reimbursement paid for material damage
- benefits paid in instruments other than money, such as loan guarantee for student loan by Kela or municipal service vouchers
- foreign pension if the payer has no reporting obligation in Finland
- traditional life-annuity (benefits received by a retired person out of their former property)
- payments based on a long-term savings agreement or other agreement related to investment activities.
Correct an incorrect or incomplete report without delay
Correct any errors in the data you have reported as soon as you notice the error. As the payer, you must correct the data if the income earner reports an error. The Incomes Register or the income earner cannot correct any data.