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:
Make sure you have the following information and report it when necessary:
- information about belonging to the employer register, i.e. whether you are a casual employer or regular employer – this determines when you need to submit the employer’s separate report;
- insurance information – check what insurance you need to take out for individuals; for example, the amount of wages and the employee’s age have an impact on the insurance obligation;
- the recipient’s tax card and tax rate – these are required for withholding;
- occupational class – this data item is mandatory, if the employee must be covered by occupational accident insurance by law; your occupational accident insurance provider will give you the correct occupational class.
The following employment relationship data is either mandatory or voluntary depending on the wage payment situation:
- whether the employment is full-time or part-time, valid until further notice or fixed term
- form of payment (monthly salary, hourly wages, contract pay)
- the validity period of the employment and the reason for the termination of employment, if one exists.
The following data items are always voluntary:
- absence data: paid and unpaid absences and their reasons, wages paid during a paid absence
- the earnings periods of the income types.
We recommend reporting the voluntary data at the same time with the wages and the mandatory data to ensure that the authorities do not need to request them from you later.
In situations involving international work, also report:
- stay and work periods
- whether the income earner is a non-resident taxpayer.
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
For more detailed information about different reporting situations, read the following instructions:
The ‘Earnings payment data’ section includes instructions on income types, the reporting of fringe benefits, and insurance.
Similarly, the ‘Benefits payment data’ section has instructions on reporting benefits and pensions.
See our organisation-specific instructions:
What data do associations submit to the Incomes Register?
What data do wellbeing services counties submit to the Incomes Register?
Need help with making corrections, choosing a reporting method, or granting an authorisation? Read our guidance:
Use our services electronically
E-service instructions and signing in to the service
If you need examples or more detailed instructions for reporting, see our detailed guidance:
Wages: reporting data to the Incomes Register
Mandatory and complementary data in the earnings payment report
Benefits: reporting data to the Incomes Register
Our customer service also helps you in questions related to reporting: