Reporting wages on paper

Submit data electronically whenever you can. You can authorise another person or an accounting firm, for example, to submit reports to the Incomes Register’s e-service on your behalf.

Check all the electronic reporting methods

Read more about authorisations

You can only submit data on a paper form in special circumstances

Paper forms can be used by guardians, private individuals and representatives of death estates. Companies can only submit data on a paper form in special circumstances if electronic reporting is not possible.

Forms, filling instructions and postal address

If mandatory data is missing from a report or if a report has not been filled in clearly, the report will be rejected. In such a case, the report will not be saved in the Incomes Register.

Complete the form thoroughly and also check our tips for correcting reports

The deadline for reports submitted on a paper form

• Earnings payment report: The deadline for a paper report is 8 days from the payment date.
• Employer’s separate report: The deadline for a paper report is on the 8th day of the calender month following the payment date.
• Private individuals, i.e. household can submit both types of reports following the same schedule: by the 8th of the calender month following the payment date.
• If a household is a regular employer, the earnings payment report must be submitted within eight days of the payment date.

If the deadline is on a Saturday, Sunday or other holiday, you can submit the data on the following business day. Paper forms must arrive in the Incomes Register by the due date.

If you submit a report late, the Finnish Tax Administration may impose a late-filing penalty.