Report data on paid wages to the Incomes Register
The employer or other payer reports to the Incomes Register 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.
- You can report several income items of different types, such as monetary wages, fringe benefits and kilometre allowances, for the same income earner on the same report.
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.
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. 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.
Deadlines for wages
Report on the earnings payment report within 5 days of the payment date: paid wages, fees and other remunerations as well as the items deducted from wages.
Check any derogations from general deadlines in the following instructions
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.
Read more about the employer’s separate report
Erroneous reports must be corrected
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.
Read more about correcting data.
How long will data be stored in the Incomes Register?
Earnings payment data have been reported to the Incomes Register since 2019. 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.
Earnings payment data — other pages
- Deadlines for reporting
- Employer's separate report
- Insurance information
- Mandatory and complementary data
- Wage income types
- Fringe benefits
- Reporting reimbursements of expenses to the Incomes Register
- Non-wage compensations for work
- Correcting earnings payment data
- Entrepreneur pays wages
- International situations