Earnings payment data includes data on wages, fringe benefits, and other compensations

Earnings payment data is available in the Incomes Register from 2019. The payer reports the data.

There is no lower limit for the amount paid or any age limit for reporting – you need to report all wages and fees you have paid, regardless of the amount or the age of the payment recipient.

What data is earnings payment data?

Report the following to the Incomes Register as earnings payment data:

various wages, overtime bonuses, wage supplements, and compensations related to the termination of employment and temporary lay-offs
fringe benefits, as well as tax-exempt and taxable reimbursement of expenses
non-wage compensations for work, compensations for use, and payments to athletes
employee stock options, other stock options and grants, and other payments made based on a company’s profit distribution
income related to international work, such as annual wages serving as the basis for insurance contributions
deducted items, for example, withholding tax, tax at source and social insurance contributions collected from the employee.

You can also report the following payments as net deductions:

membership fees of labour unions or unemployment funds
reimbursements paid by your employee to you, such as reimbursing a parking fine to the employer.

You will need the following data for earnings payment reports

payment date – the date on which the income arrives on the recipient’s account
pay period – the period for which the income is paid
the payer’s name and identifier; for example, a personal identity code or business ID
the recipient’s name and identifier; for example, a personal identity code or business ID
the gross amounts of the payments you have made and the corresponding wage income types
- if you have paid, for example, wages, fringe benefits and a kilometre allowance on the same payment date, you can report these all on the same report
- if you paid a non-wage compensation for work, report the compensation amount exclusive of VAT

If you have hired an employee, also make sure you have the following information:

The following payments and data are not reported to the Incomes Register

a product prize of an insignificant value, e.g. a medal, trophy, cap, plush toy or coffee package
a competition prize worth up to EUR 100, if the recipient is not in an employment relationship with the giver of the prize
elected official fees paid directly to a political party
sensitive causes of absences
the majority of capital income, such as interest or dividends
reimbursements that you have made to your employee based on a receipt, e.g. travel tickets and accommodation expenses and parking fees paid during business trips
private withdrawals of self-employed persons
a self-employed person’s income from work if the self-employed person is insured in accordance with the self-employed persons’ pensions act or the farmers’ pensions act.

Frequently asked questions

An identifier or customer identifier is among the basic details to be reported to the Incomes Register The identifier can be, for example, the personal identity code or business ID.

For example, the payer identifier indicates who has made the payment. Similarly, the income earner’s identifier indicates to whom the payment has been made.

An identifier is used in the Incomes Register to identify an organisation or person, so no made-up identifier can be used.

Identifiers of payer and income earner

Always indicate the personal identity code or business ID, if any, as the payer and income earner’s identifier.

These two are Finnish identifiers.

The business ID is the company identifier used in Finland.
The personal identity code is the personal identification number (‘hetu’ or ‘sotu’) issued in Finland.

If no Finnish identifier exists, enter a foreign identifier. In such a case, other details must also be given.

Foreign identifiers:

VAT number (VAT) is Value Added Tax identifier used in the EU area.
GIIN is identifier of a financial institution entered in the FATCA register.
Trade registration number is identifier entered in a foreign trade register.
Foreign business registration number is business registration number issued abroad.
Tax Identification Number (TIN) is taxation identification or register number issued by a foreign tax authority (Tax Identification Number, TIN)
Foreign personal identification number is personal identification number issued abroad.

If the payer has only a foreign identifier, please also indicate

individual´s or company's name
individual´s or company's address and the address country code
date of birth, if the income earner is a natural person.

If the income earner has only a foreign identifier, please also indicate

individual´s or company's name
individual´s or company's address and the address country code
date of birth and gender, if the income earner is a natural person.

If the income earner is a non-resident taxpayer, in addition to the Finnish or foreign identifier, please indicate

information on whether the income earner is a non-resident taxpayer
the address abroad: the address in the country of residence and country code of the address
the Tax Identification Number (TIN) of the country of residence, if the identifier is in use in the non-resident taxpayer’s country of residence.

If none of the above identifiers exist, enter Other identifier.

The other identifier can be a Finnish or foreign registration number.

Other Finnish identifiers include, for example, an artificial identifier issued by the Tax Administration or another authority, or an access right unit identifier assigned to a road maintenance association.
Other foreign identifiers include various national registration numbers.

If there is no identifier, enter the information by selecting "No identifier".

Other situations where a customer identifier is provided.

If you are acting as a substitute payer:

Enter your own identifier, usually your business ID, as the payer identifier.
Also include the information "The payer acts as a substitute payer" and the name and identifier of the actual employer, usually a business ID or Finnish personal identity code.
See more detailed instructions for substitute payer situations: Reporting data to the Incomes Register: payments made by substitute payer

If you are providing information about your occupational accident insurance provider:

Always indicate the Business ID of a Finnish occupational accident insurance company as the identifier of the occupational accident insurance company.
If the company does not have a Finnish business ID, enter a foreign identifier and the identifier country code.
You can obtain the policy number from the insurance company from which the policy was taken out. Enter the policy number without any spaces.

If you are providing information about international employment:

In addition to the payer and the income earner, please provide, for example, an identifier for the person who performed the work in Finland, the representative of the foreign employer and the client.
See more detailed instructions for international situations: Reporting data to the Incomes Register: international situations

Correcting data

If you enter one of these identifiers incorrectly, please correct your report by cancelling it. Then re-enter all the data with a new report.

How do I correct data?

Earnings payment data — other pages

Page last updated 11/7/2024

Earnings payment data includes data on wages, fringe benefits, and other compensations

What data is earnings payment data?

You will need the following data for earnings payment reports

Insurance policies, employer register and tax rate

Employment relationship data, absence data, and international work