Incomes Register’s forms

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.

Check all the electronic reporting methods

Send the form to the address:

Incomes Register
PO Box 1
FI-00055 INCOMES REGISTER, FINLAND

Forms cannot be sent as registered letters. See our tips on how to thoroughly complete the form.

Forms and  filling instructions

Complete a separate form for each income earner. Enter data about a single payment date on the form.

Earnings payment report (TULOR 6101e)

The earnings payment report can be used in most wage payment situations.

• • You can report, for example, wages, non-wage compensations for work, fringe benefits, as well as reimbursements of expenses using this form.
  • Use this form if both the payer and income earner have a Finnish identifier: a personal identity code or Business ID.
  • You can also use this form if
    • the payer is a temporary employer, a household or a pool of household employers
    • the income earner is a partial owner or an organisation.

Detailed earnings payment report (TULOR 6104e)

Always use the detailed earnings payment report if

• • the payer or income earner does not have a Finnish personal identity code or Business ID
  • the payer or income earner does not have any identifier
  • you are reporting international situations, for example, if the payer is a non-Finnish employee or if the income earner is a non-resident taxpayer or works outside Finland
  • you are reporting special wage payment situations, such as an unjust enrichment, recovery, bankruptcy, or wages paid as a substitute payer
  • the income earner is a joint owner with the payer or the income earner is a self-employed person not obliged to take out YEL or MYEL insurance.

Employer's separate report (TULOR 6103e)

• • Only submit a single employer’s separate report a month for all your employees.
  • Enter the employer’s health insurance contribution for the reporting month in question and the deductions made from it.
    
    • If you are a regular employer registered in the Finnish Tax Administration’s employer register, submit a report every month. If you have not paid any wages during the month, report ‘No wages payable'.
    • If you are not registered with the employer register, submit a report for the months for which you have paid wages.
  • Report earnings payment data for every employee and every payment separately with form 6101 or 6104.

Information on international work (TULOR 6105e)

• • Submit the report when the income earner works a longer period abroad.
  • The report does not need to be submitted for short business trips.

Employee leasing notice (TULOR 6106e)

• • Submit the report for foreign leased employees who a foreign company has leased for a service recipient in Finland.
  • The report must be submitted regardless of the duration of the work period.

Complete form thoroughly

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

Paper forms cannot be used by employers whose earnings-related pension provider code is one of the following:

20 Keva member organisations
24 Keva - Åland landskapsregerings pensionssystem
25 Keva - church
29 Keva - Kela employment pensions
30 Keva - state

If you are a public sector employer or wish to report seafarer's income or wages paid to a person working on a road ferry on Åland Islands and you cannot submit the report electronically, please contact our customer service.