Reporting accident insurance data to the Incomes Register
As an employer, you are usually obligated to take out insurance for your employees and pay social security contributions, for example an accident and occupational disease insurance premium.
Insurance obligation and data to be reported to the Incomes Register
Check the following instruction to see when you, as an employer, are obligated to take out insurance for your employees and what information about contributions must be reported to the Incomes Register.
Take out accident and occupational disease insurance if
- an employee is in an employment relationship, a public-sector employment relationship or other relationship falling under the Employment Contracts Act with the employer; and
- you pay more than EUR 1,500 in total wages subject to the occupational accident insurance contribution to all your employees during the calendar year.
Accident and occupational accident insurance does not include any separate employee’s contributions or similar age limits as in other insurances.
Accident and occupational accident insurance does not include any separate employee’s contributions or similar age limits as other types of insurance.
Accident and occupational disease insurance premium
- Report with an earnings payment report to the Incomes Register
- the employee’s occupational class
- the occupational accident insurance company identifier and the policy number of the insurance, if you have taken out more than one statutory accident and occupational disease insurance policy for your employee.
- The insurance contribution is not reported to the Incomes Register.
- The occupational accident insurance provider calculates the contribution based on the information reported to the Incomes Register.
- Pay the insurance contribution to the occupational accident insurance provider after you have received an invoice.
| Lower limit for accident and occupational disease insurance per year | Year |
|---|---|
| EUR 1,500 | 2024 |
| EUR 1,400 | 2023 |
| EUR 1,300 | 2019–2022 |
Take out the insurance before the employment begins
The insurance must be taken out before the commencement of the employment relationship, i.e. the insurance must be valid before the employee starts work.
The term ‘employment relationship’ refers to an employment relationship as laid down in the Employment Contracts Act. A person who does not have an employment relationship with a limited liability company or other corporation but who receives compensation for work done in a leading position in the corporation and whose share of ownership does not exceed the percentage limits laid down in law is also considered an employee. Here, the term ‘leading position’ refers to being a managing director/CEO or a member of the board of directors or being in a similar position, or having corresponding actual control in the corporation. Family members of a shareholder who have an employment relationship with the company must also be insured.
The exception “No obligation to provide insurance (accident and occupational disease insurance)” must not be selected on the earnings payment report for an employee covered by occupational accident insurance.
Accident and occupational disease insurance premiums are not reported to the Incomes Register
The insurance premiums are paid in accordance with the invoices of the occupational accident insurance company, and the premiums are not reported to the Incomes Register. However, if the reported income is subject to occupational accident insurance, the insurance details, i.e. the employee’s occupational class and, in certain cases, also the occupational accident insurance company identifier and the policy number of the insurance must be reported to the Incomes Register.
Report the occupational class whenever the employee is covered by accident insurance
If the income earner is covered by the occupational accident insurance and they receive earnings subject to the occupational accident insurance premium, the occupational class is mandatory information on the earnings payment report. Reporting the occupational class is also recommended when the income earner is not covered by the occupational accident insurance but the payment made to them was earned in an employment relationship.
Report the income earner’s occupational class with a five-digit code according to the occupational classification in the Incomes Register.
The name of the Incomes Register's own occupational classification is “Incomes Register’s Classification of Occupations (TK10)”, but the old name “Statistics Finland’s Classification of Occupations (TK10)” is still used in the Incomes Register systems.
In addition to the occupational class code, voluntary supplementary information that can be reported for an income earner includes other occupational titles or classifications. However, insurance contributions are primarily based on the five-digit codes.
How to select the occupational class of an employee covered by occupational accident insurance?
If an employee performs work falling under more than one occupational class, report the occupational class of the work the person performs the most.
If the employee works the same amount of time in all the different duties, enter the occupational class that has the highest accident risk. The risk classification of the occupational classes maintained by the Finnish Workers’ Compensation Center can be used as an aid when assessing the accident risk.
If necessary, your accident insurance company can assist you and provide instructions on how to choose the occupational class.
Exception: the employer is not under obligation to provide occupational accident insurance to the income earner
The employer is not obligated to provide insurance to the income earner when the threshold for insuring is not met (in euros), the income earner is self-employed or the income earner is not covered by Finnish social security. Such a case forms an exception to insurance. An exception to insurance always applies to the entire earnings payment report.
You should check, however, whether there is an obligation to provide insurance with respect to the other insurance premiums.
The insurance exception type “No obligation to provide insurance (accident and occupational disease insurance)” must be used in the earnings payment report in the following cases:
- A small employer pays a total amount in wages to all its employees during the calendar year that exceeds the annual lower limit.
- The employer is the Government (accident and occupational disease insurance for persons employed by the Government is handled by the State Treasury)
- The income earner is an entrepreneur obligated to take out self-employed person’s pension insurance (YEL), such as a partner in a general partnership or a shareholder or partner in a corporation or partnership who is personally responsible for the obligations and commitments of the corporation or partnership
- The limits concerning employment relationships and entrepreneurship are set in the same manner as the limits concerning earnings-related pension insurance contributions for employees and self-employed person’s pension insurance
- An entrepreneur may also be an income earner with an employment relationship, in which case the mandatory occupational accident insurance covers the work done in the employment relationship
- An entrepreneur’s spouse or common-law partner is not considered to be in an employment relationship as referred to in the Employment Contracts Act with the self-employed individual
The Type of exception to insurance 'Not subject to Finnish social security (accident and occupational disease insurance)' is specified on the earnings payment report in the following situations:
- The income earner has an A1 certificate that shows that they are not subject to Finnish social security based on the EU social security regulations or an international agreement by which Finland is bound.
Read more about exceptions to insurance
Is an income type subject to the accident and occupational disease insurance premium?
Earnings from work are used as the basis for the insurance premium and compensation for loss of earnings pursuant to the Workers’ Compensation Act. When determining the earnings from work, wages, performance bonus or any other compensation that has been paid as compensation for the work, or on which an agreement has been made, is considered.
The default setting for the supplementary income types (series 200) and separately reported income types (series 300) in wages reporting method 2 is whether or not the income type is subject to social insurance contributions. The default value for some of the income types can be changed as necessary.
If some part of the payment made is not compensation paid for work and is thus not included in the basis for the social insurance contribution, that part must be reported as excluded from the insurance premium using the “Type of insurance information”.
Reporting data to the Incomes Register: monetary wages and items deducted from wages
Report the insurance company’s company identifier and policy number if the employer has taken out more than one occupational accident insurance policy
The occupational accident insurance company identifier and the accident and occupational disease insurance policy number are mandatory if the employer has taken out more than one statutory accident and occupational disease insurance policy for its employees.
- 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.
The policy number can be found on, for example, the occupational accident insurance policy document. Enter the policy number without any spaces.
Don’t forget to report absences
When determining absence data, accident insurance companies require data to determine the compensation for loss of earnings (daily allowance, rehabilitation allowance, occupational accident pension).
If an employer has not reported the absence data to the Incomes Register, the insurance company will have to request the data from the employer. By reporting the absence data to the Incomes Register, the employer will not have to reply to additional requests for clarification, and income earners will be reimbursed more quickly. As a result, any share to be paid to the employer will also be known and available for deduction more quickly.
Read more about reporting absence data
Detailed instructions and examples
Check the examples and read more about insurance:
Reporting data to the Incomes Register: insurance-related data