Reporting occupational class and employment relationship data
Report the occupational class and employment relationship data using the same earnings payment report that you use to report the wages paid.
Report the occupational class whenever your employee is covered by occupational accident insurance.
Only report employment relationship data for your employees in employment relationship.
Employment relationship data are usually voluntary information, but it is advisable to report them so that data users can get the employment information data directly from the Incomes Register instead of requesting them separately. In certain situations, it is mandatory to provide employment relationship data. Read more about these situations below.
Employment relationship means work carried out during an employment relationship or a public-sector employment relationship. An untypical or short-term employment relationship, for which no written employment contract is necessarily prepared, for example, when a household hires a nurse or renovator, must also be reported as an employment relationship to the Incomes Register.
Report the occupational class whenever the employee is covered by accident insurance
Report the income earner’s occupational class with a five-digit code according to the occupational classification in the Incomes Register.
How to select the occupational class of an employee covered by occupational accident insurance?
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.
If an employee carries out work that belongs to more than one occupational class, report the occupational class of the work, which the employee spends the most time on. You can specify the employee’s occupation by reporting a free-format title.
We recommend that you report the occupational class using the earnings payment report any time you report payments made to an employee in employment relationship. Also indicate the occupation class if the employee is not insured.
For employment relationships insured under Public Sector Pensions Act (JuEL) or Seafarers’ Pensions Act (MEL) and employment relationships with the Bank of Finland, refer to instructions below:
Use the titles of Keva, Trafi and the Bank of Finland to report the occupational class in the following cases:
- If the employment relationship is insured under the Public Sector Pensions Act (JuEL), always indicate the occupational title according to Keva’s pension insurance titles.
- If the employment relationship is insured under the Seafarers’ Pensions Act (MEL), indicate the occupational title in accordance with Trafi’s titles.
- If the employment relationship is with the Bank of Finland, always indicate the occupational title in accordance with the Bank of Finland’s titles.
Enter the occupational title by selecting the appropriate set of titles as the occupational class type. Also enter the occupational class ID. The data will be used for pension insurance purposes.
If the income earner is covered by occupational accident insurance, always indicate the occupational class also in accordance with the Incomes Register’s own occupational classification.
In these situations, you may report several occupational classes for the same employee using the same earnings payment report. However, you can only select one value for each occupational classification or set of titles.
Provide employment relationship data whenever an employee retires, or you submit a compensation application to Kela
Employment relationship data are usually voluntary information, but in certain situations they become mandatory if the income earner is in an employment relationship with the payer.
We recommend that the employment relationship information be provided as comprehensively as possible so that the data users may get the information they need directly from the Incomes Register. Employment relationship data are used, for example, when determining an employee’s right to a specific benefit.
Basic employment relationship details
- Employed by the payer
- Is the income earner employed by the payer (yes/no/no selection).
- Type of employment
- Whether the employment relationship is full-time or part-time.
- Indicate the percentage of part-time working hours recorded in the employment contract or the document on the establishment of the public service employment relationship, e.g., 50%.
- You may also report regular weekly working hours in hours.
- Duration of employment
- Is the employment relationship valid until further notice or fixed term.
Other data to be reported
- Form of payment
- Whether wages are paid monthly, hourly or per contract.
- Report commission or other pay based on work performance as contract pay.
- Whether wages are paid monthly, hourly or per contract.
- Time of employment
- The start date: the date on which the uninterrupted employment relationship started.
- The start date for the time of employment does not change due to an extension to fixed-term employment, for example. An employment relationship shall be deemed to be uninterrupted if the new fixed-term employment relationship begins immediately on the following day after the end of the previous one.
- If the employment continues uninterrupted, the same start date of the employment relationship must be reported on all the earnings payment reports concerning the income earner.
- The end date: the date on which the uninterrupted employment relationship will end.
- Indicate the date if known.
- If you enter the reason for the termination of employment, always enter the end date.
- If an employee transfers to the service of another company in the same group, for example, from the parent company to a subsidiary, do not report the employment relationship as an uninterrupted period. If an employee’s place of business only changes physically, for example, from one office to another, but the employer does not change, report the employment relationship as an uninterrupted period.
- The start date: the date on which the uninterrupted employment relationship started.
- Reason for the termination of employment
- Enter the reason code if the employee’s employment relationship has ended or is ending, and the reason is known.
- If the employee retires, always enter the reason for the termination of employment. Select the Incomes Register’s reason code "6 Retirement".
- See our detailed guidance for the options available as reasons: Section 10.2 Reason code for the termination of employment
- Enter the reason code if the employee’s employment relationship has ended or is ending, and the reason is known.
- Grounds for employment registration
- This data is intended for the use of Keva customers and the Bank of Finland. Only enter the grounds for employment registration in the case of an employee insured under the public sector pensions act (81/2016) or an employee of the Bank of Finland.
Always optional data
- Collective agreement
- The collective agreement applied to the employment relationship.
- Place of business
- The income earner’s actual place of work, meaning the place in which the employee mainly works.
- If there are several places of work, report the place of business where the employee spends the most time.
- Report the wage-paying company as the income earner’s place of business. For example, the place of business of an employee working for an employment agency is the place of business of the employment agency if it also pays the employee’s wages.
For more detailed information on reporting mandatory data in different situations, refer to our instructions:
How to report when applying for a sickness allowance or family leave compensation for paid absences?
How to report when an employee retires?
For employment relationships insured under JuEL and employment relationships with the Bank of Finland, see the instructions below:
The following employment relationship data are mandatory when you report payments you have made to an employee who is insured under the Public Sector Pensions Act (JuEL) or who works at the Bank of Finland:
- occupational class and other occupation details
- duration of employment
- reason for the termination of employment
- grounds for registration.
For instructions on reporting occupational class, see “Reporting the occupational class using the titles of Keva, Trafi or the Bank of Finland” above on this page.
Duration of employment
Report the start date of the uninterrupted employment relationship as the start date of the employment relationship. The start date does not change if, for example, a fixed-term employment contract of an employee is directly extended by a new fixed-term contract.
Report the end date of the employment relationship if the employment relationship is valid for a fixed term or if the end date of the employment relationship is otherwise known, for example, due to a notice given by the employee. Report this data to the Incomes Register as soon as the end date is known.
Reason for the termination of employment
Report the reason for termination using codes of the Incomes Register, Keva or the Bank of Finland. In addition to the selected codes, report the reason code for termination.
If you report the reason for termination using the codes of Keva or the Bank of Finland, it is recommended to also report the reason in accordance with the Incomes Register’s codes, e.g., "7 Termination of a fixed-term employment".
Grounds for registration
Report the grounds for registration using the selected codes:
- Keva’s grounds for registration
- Bank of Finland’s grounds for registration
If a single employee has several employment relationships that have a different duration, you can only report data about different employment relationships on a single earnings payment report if the grounds for registration are the same.
If the grounds for registration are not the same, report this data on separate earnings payment reports. The “Grounds for registration” data affect the calculation of pensions.
Correcting data
Correct any incorrectly reported occupational classes and employment relationship data by submitting a replacement report as quickly as possible after you have detected your error.
Detailed instructions and examples
Check the examples and read more about reporting and correcting occupation classes and employment relationship data in various situations:
Reporting data to the Incomes Register: employment relationship data