Report employment relationship data to the Incomes Register
Various employment relationship data are reported to the Incomes Register using the earnings payment report. It is recommended that all employment relationship data be reported to the Incomes Register as comprehensively as possible so that the Incomes Register’s data users have access to the data they need directly in the Incomes Register.
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.
Occupational class and other occupation details
Report the occupational class according to the selected codes. Select Statistics Finland’s classification of occupations (TK10) if the employee is covered by occupational accident insurance.
Select the titles of Keva, the Bank of Finland or Traficom if the employee is covered by earnings-related pension insurance. Also report the occupational class in accordance with Statistics Finland’s classification of occupations if the employee is covered by occupational accident insurance.
You can report several occupational titles or classifications for a single employee using a single earnings payment report; however, you can only report one value for each code. There are four different codes:
- Statistics Finland’s classification of occupations (TK10) (stat.fi)
- Keva’s titles
- Bank of Finland’s titles
- Traficom’s titles
When reporting Statistics Finland’s classification of occupations used in the Incomes Register, use as accurate a five-digit code as possible. If no five-digit code is available, form a five-digit code from a four-digit code by adding zero behind the code.
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.
If required, you can specify the employee’s occupation by reporting a free-format title, which Statistics Finland and the Social Insurance Institution of Finland (Kela) can use.
Duration of employment
For employment relationships insured under the public sector pensions act (JuEL) and employment relationships with the Bank of Finland, reporting the duration of employment is mandatory. The duration ranges from the start date of the employment relationship to its end date. This data is used, for example, when determining an employee’s right to a specific benefit.
Report the start date of an uninterrupted employment 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.
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.
Reason for the termination of employment
For employment relationships insured under JuEL and employment relationships with the Bank of Finland, reporting the reason for the termination of employment is mandatory.
Report the reason for termination using codes of the Incomes Register, Keva or the Bank of Finland. In addition to the selected code, report the reason code of the termination, such as 7 ‘Termination of fixed-term employment’. If the reason for termination is reported 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.
Grounds for registration
Grounds for the registration of an employment relationship comprises mandatory data if the employment relationship is insured under JuEL or is an employment relationship with the Bank of Finland. This data affects the calculation of pensions.
If a single employee has several employment relationships that have a different duration, data about different employment relationships can only be reported 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.
Report the grounds for registration using the selected codes:
- Keva’s grounds for registration
- Bank of Finland’s grounds for registration
Complementary additional data
Report data Employed: Yes/No, in which case data users can identify whether the income earner is in an employment relationship with the payer. Also report the collective agreement applicable to the employment relationship.
Report the actual place of work as the income earner’s place of business, 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.
Report whether the employment relationship is full-time or part-time under the type of employment.
The duration of employment means the validity period of the employment relationship. Select ‘until further notice’ or ‘fixed-term’.
If you report part-time as the type of employment, also report the part-time %. Report the percentage of working hours agreed upon in the employment contract or appointment document, such as 50%.
Report regular agreed working hours per week if they have been agreed upon in the employment contract or appointment document.
As the form of payment is agreed upon in the employment contract or appointment document, report this data to the Incomes Register. Report commission or other pay based on work performance as contract pay.
Mandatory employment relationship data to be reported on the earnings payment report includes:
- reason for the termination of employment when an employee retires on an old-age pension
- occupational class and other occupation details when an employee is covered by occupational accident insurance or occupational disease insurance.
For employment relationships insured under JuEL and employment relationships with the Bank of Finland, mandatory employment relationship data includes:
- duration of employment
- reason for the termination of employment
- occupational class and other occupation details
- grounds for registration.
Read the Incomes Register's detailed instructions: Reporting data to the Incomes Register: employment relationship data.