Complete form thoroughly
Complete the form using a computer or by hand. As the form is read by a computer, complete the mandatory fields clearly. You can print a single- or double-sided copy of the form.
- Do not add any full stops in dates; instead, always indicate dates in the format ddmmyyyy. For example, if wages were paid on 5 June 2024, enter the date of payment as 05062024.
- As each form will be saved and processed as a separate report, always complete all the necessary data. For example, enter payer details separately on each form.
- Return all the pages of the form. You may staple the pages together.
- Send the form as an ordinary letter, as we are unable to receive registered letters.
Use the form for the correct year
- Select the form according to the payment date. For example, if the payment date is in 2024, use the form for 2024.
- Forms differ from one year to the next. If you are correcting a previously submitted report, use the form for the year in question.
- Reporting wages to the Incomes Register started in 2019. Reports are always submitted by the payer.
Complete a separate form for each income earner. Enter data about payments made to a single income earner on the same payment date on the form.
Forms, filling instructions and postal address
Only the employer’s separate report is not submitted separately for each income earner. The employer submits a single employer’s separate report a month for all employees.
Incomplete forms will be rejected
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.
The Incomes Register will send a letter concerning the rejection, detailing which data is missing or inadequate. As not all errors can be listed in the letter in each situation, check all data carefully before sending the form.
If you attempted to submit a new report using the paper form and it was rejected, check the data and resubmit the report. Enter ‘New report’ again as the action type.
The Incomes Register will send a letter concerning the rejection, detailing which data is missing or inadequate.
- If you attempted to submit a new report using the paper form and it was rejected, check the data and resubmit the report. Enter “New report” as the action type again.
- If you attempted to submit a replacement report and it was rejected, check the data and resubmit the replacement report. In certain situations, the data will have to be corrected by cancelling the original report.
How to correct data submitted on a paper form
It is always best to correct data in the Incomes Register’s e-service.
To make corrections, you always need the report reference of the original report. Without it, you cannot correct the report you need.
- If you entered the report reference on the paper form yourself, use it when making corrections.
- If you left the report reference field blank on the paper form, the Incomes Register sent you an automatically generated reference by letter. Use the reference indicated in the letter when making corrections.
- If you no longer have the reference or you need help, contact our customer service.
Read the following instructions to identify how to make corrections in different situations:
Most report data can be corrected by submitting a replacement report in place of the original.
- Enter ‘Replacement report’ as the action type.
- Enter the report reference of the original report being corrected as the report reference.
- Complete the data that was correct in the original report on the form. Also enter new and changed data.
- Check all data carefully before sending the form.
Note that you can only replace a report that has been saved in the Incomes Register. If the previous report was rejected, you cannot submit a replacement report for it.
For example, if there was an error in the report reference of the previous report, the report was not saved. In this case, enter ‘New report’ as the action type.
In certain situations, you must first cancel the previous report and then submit a new one.
Read more about what data must be corrected by cancelling it
When you correct data by cancelling it, complete two separate paper forms.
- Enter ‘Report cancellation’ as the action type on the first form. Enter the report reference of the original report to be cancelled on the form. In addition, enter the payer’s identifier such as the personal identity code or business ID. Leave the form otherwise blank.
- The second form is a new report. Enter all the data to be reported again on it. Enter ‘New report’ as the action type.
- Check both forms carefully before sending them.
Note that a new report reference must be entered on the new report. It cannot be the same as the reference used in the report being cancelled. You can also leave the report reference field blank in the new report. In this case, the Incomes Register will send you a reference by post.
If you want to remove a previously submitted report from the Incomes Register, cancel it.
- Enter ‘Report cancellation’ as the action type.
- Enter the report reference of the original report to be cancelled on the form.
- In addition, enter the payer’s identifier such as the personal identity code or business ID.
- Leave the form otherwise blank, as no other data is needed to cancel the report.
- Check all data carefully before sending the form.