Report data on paid wages to the Incomes Register
Data reported to the Incomes Register includes wages, fringe benefits, fees, non-wage compensations for work, and other earnings. Tax-exempt and taxable reimbursements of expenses must also be reported. Payments made after 1 January 2019 are reported to the Incomes Register.
The employer or other payer reports paid wages and other earned income with a separate earnings payment report for each income earner. One report includes data on one payment transaction paid to a single income earner.
Several income items of different types, such as monetary wages, fringe benefits and kilometre allowances, can be reported for the same income earner on the same report.
From the beginning of 2020, tax-exempt reimbursements of expenses paid during the same pay period can be reported at the same time on a single report, even if there had been several payment transactions during the calendar month. Advance pay paid can be reported following the same deadline as that set for wages to be paid later during the same pay period, as long as the wages are paid during the same calendar month. This only applies to payments paid after 1 January 2020.
There is no monetary minimum threshold for information reported to the Incomes Register. An exception from this rule are competition prizes worth no more than EUR 100 given after 1 January 2020. These do not need to be reported to the Incomes Register if the person receiving the prize is not in an employment relationship with the giver of the prize.
Information on benefits and pensions will be reported to the Incomes Register from 2021 onwards.
Information reported on the earnings payment report
- Identifying information
- for example, the details of the income earner and payer, and the pay period and payment date
- Wages and earned income
- for example, various wages, overtime or emergency bonuses, and compensations related to the termination of employment or temporary lay-offs
- Separately reported income types, if paid
- for example, fringe benefits, reimbursement of expenses, non-wage compensations for work and compensations for use
- payments based on the organisation's profit sharing
- payments subject to withholding tax, non-wage compensation for work and payments to athletes only
- Deducted items
- for example, withholding tax, tax at source and social insurance contributions collected from the employee
- Employment details
- for example, the type, form, duration, unit price, weekly working hours and occupational class of the employment
- Insurance information
- for example, the policy numbers of earnings-related pension providers and occupational accident insurers
- Absence data
- for example, paid and unpaid absences and their reasons and pay for the period of paid absence
- Unjust enrichment
- the amount of unjust enrichment and the pay period and income type in which it was obtained
- the recovered amount and pay period and income type from which it is being recovered
Information not reported on the earnings payment report
- membership fees of labour unions or unemployment funds
- elected official fees paid directly to a political party
- sensitive causes of absences
- the majority of capital income, such as interest or dividends
- reimbursement of travel and accommodation expenses paid by the employer based on a receipt
- income from work specified for an entrepreneur insured in accordance with the self-employed persons' pensions act or farmers’ pensions act
- reimbursements paid to the employer.
Employer's separate report
If required, employers must submit a separate report on information not involving any individual income earner. A separate report will be required when
- reporting the total amount of health insurance contributions and possible deductions from that amount paid by the employer in the month in question
- the payer is registered in the Employer Register and has paid no wages at all during the month in question (No wages payable data item).
Erroneous reports must be corrected
Payments made on 1 January 2019 and later are reported to the Incomes Register, as well as any corrections made to these incomes.
If payments made prior to 2019 are corrected in 2019 or later, the corrections should not be reported to the Incomes Register. Corrections to payments made prior to 1 January 2019 will be made directly to each data user.
The employer or other payer must correct any errors in their reports without delay, upon becoming aware of the error. Income earners who notice an error in their information must ask the payer to correct it.
The payer must then submit a replacement report in place of the original one. All information must be reported again in the replacement report, i.e. including the information that was correct in the original report.
It must be possible to match the replacement report with the original report in need of correction. For this reason, corrections to data in the Incomes Register must use report references which enable the allocation of the corrections to the correct report.
An income earner can have several valid reports with the same pay period and payment date. A new report will not replace a previously submitted report.
How long will data be stored in the Incomes Register?
Data is stored in the Incomes Register for 10 years from the beginning of the year following the year in which the data was saved.