Detailed instructions and examples
Check the examples and read more about insurance:
Reporting data to the Incomes Register: insurance-related data
Reporting data to the Incomes Register: International situations
If there is no obligation to take out insurance
If you do not need to take out insurance for your employees but you make payments subject to social insurance contributions, indicate on the earnings payment report that no contributions are withheld.
You can indicate this regarding
- the whole report (exception to insurance)
- individual income (insurance information under a specific income type)
Check when you, as an employer, are obligated to take out insurance for your employees
Exception to insurance: no obligation to provide insurance and not subject to Finnish social security
Use the type of exception to insurance if you have no insurance obligation regarding any income paid to an employee.
An exception to insurance always applies to the entire report and all its income types.
The following situations involve an exception to insurance:
- the employee is not covered by the Finnish social security system;
- you are not obligated to take out insurance for the employee, for example, due to the employee’s age or if the amount of income paid falls below the lower limit for insurance; and
- you report wages paid to a self-employed person with YEL or MYEL insurance.
Report the exception to insurance on the earnings payment report in the income earner’s details.
You can enter information about all insurance policies at the same time or separately about one or more insurance policies. Note that these insurance providers do not, in this case, obtain the information entered on the report.
The following are examples of exceptions to insurance:
- No obligation to provide insurance
- No obligation to provide insurance (earnings-related pension, health, unemployment or accident and occupational disease insurance)
- No obligation to provide insurance (earnings-related pension insurance)
- No obligation to provide insurance (accident and occupational disease insurance)
- No obligation to provide insurance (unemployment insurance)
- No obligation to provide insurance (health insurance)
- Not subject to Finnish social security
- Not subject to Finnish social security (earnings-related pension, health, unemployment or accident and occupational disease insurance)
- Not subject to Finnish social security (earnings-related pension insurance)
- Not subject to Finnish social security (accident and occupational disease insurance)
- Not subject to Finnish social security (unemployment insurance)
- Not subject to Finnish social security (health insurance)
- Voluntary insurance in Finland (earnings-related pension insurance)
Example: Income earner is not within the scope of earnings-related pension insurance due to their age
If the income earner is not within the scope of earnings-related pension insurance due to their age, for example, no earnings-related pension insurance contribution will be deducted from any payments made to them.
Indicate this by selecting the type of exception to insurance “No obligation to provide insurance (earnings-related pension insurance)” in their report.
Insurance information under a specific income type: changing the default value
Use the type of insurance information provided under a specific income type if you want to enter information about individual income.
It has been defined for each wage income type what different social insurance contributions are paid from it. They correspond to the typical income payment situation.
The default values are described on the Wage income types page
If you make a payment in accordance with the default value, the social insurance contributions do not need to be specially determined.
If you need to change the default value of an income type:
- Enter the type of insurance information under the specific income type.
- The default value of certain income types can only be changed: the payment situations may vary regarding these types of income.
- You can enter insurance information for all social insurance contributions at the same time or separately for one or more contributions.
- The type of insurance information can be Yes or No, i.e. the default values can be changed in both ways.
The following are types of insurance information:
- Applies to all social insurance contributions:
- 'Subject to social insurance contributions – Grounds for insurance contribution: Yes'.
- 'Subject to social insurance contributions – Grounds for insurance contribution: No’.
- Applies to a specific insurance contributions:
- 'Subject to earnings-related pension insurance contribution – Grounds for insurance contribution: Yes'
- 'Subject to earnings-related pension insurance contribution – Grounds for insurance contribution: No’
- 'Subject to health insurance contribution – Grounds for insurance contribution: Yes'
- 'Subject to health insurance contribution – Grounds for insurance contribution: No’
- 'Subject to unemployment insurance contribution – Grounds for insurance contribution: Yes'
- 'Subject to unemployment insurance contribution – Grounds for insurance contribution: No’
- 'Subject to accident insurance and occupational disease insurance contribution – Grounds for insurance contribution: Yes'
- 'Subject to accident insurance and occupational disease insurance contribution – Grounds for insurance contribution: No’
Example: Social insurance contributions are paid on lecture fees
For example, the default value set for lecture fees determines that no social insurance contributions are typically paid from them. If lecture fees are irregularly based on work carried out in an employment relationship, social insurance contributions must be paid from them.
Any derogation from the default value must be indicated by selecting “Subject to social insurance contributions – Grounds for insurance contribution: Yes" for the income type.
Correcting data
If there are errors in the data you have reported, correct them as soon as possible after the error is discovered.
Submit a replacement report if you have incorrectly reported income type insurance data. If necessary, also correct the social insurance contributions. You must correct a report by means of cancellation if you want to correct the type of exception to insurance.
Page last updated 8/19/2024