Employer's separate report – form and filling instructions (6103)
Use the employer's separate report (TULOR 6103e) to report 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.
Only submit a single employer’s separate report a month for all your employees.
Also enter earnings payment data for every employee and every payment separately using form 6101 or 6104.
Change the language on the page to have the form and filling instructions in Finnish, Swedish or English. You can also read filling instructions in Sámi:
Complete form thoroughly. If a report has been filled in incorrectly or data is missing, the report will be rejected. A rejected report is not saved in the Incomes Register.
Fill in the report’s identifying information in the top section of every page. The identifying information must be the same on all pages of the form. The identifying information includes:
Type of action
Reporting date
Reporting month and year
Payer’s report reference.
Type of action
Tick the appropriate box based on whether you are submitting a new earnings payment report, correcting a previous report or entirely cancelling a previous report. You can select only one type of action. The information is mandatory.
Tick the box for New report if you are submitting the employer's separate report for the first time for the reporting period in question (i.e., for a specific payment month or payment year). If the report is rejected and you must resubmit the data, this constitutes a new report.
A replacement report is submitted when an earlier report needs to be corrected. All data must be resubmitted on a replacement report, i.e. it must contain the data that was correct on the original report in addition to new and changed data. You must specify the report reference of the earlier report on the replacement report.
Select Report cancellation when entirely cancelling a report submitted earlier. When cancelling a report, in addition to specifying the type of action, you only need to specify the payer identifier, the type of identifier and the report reference of the earlier report so that the correct report is cancelled. The recommendation is not to cancel a report until a new report can be submitted.
As a rule, corrections to the Incomes Register are made using replacement reports, but there are also situations in which the replacement procedure cannot be applied. Instead of the replacement procedure, the report submitted previously must first be cancelled and then a new report must be submitted that contains the correct information. Such situations include:
correction of the reporting period (i.e., payment month or payment year)
correction of the payer's customer identifier
correction of the pension policy number
correction of the occupational accident insurance company identifier or policy number.
Reporting date
Enter as the reporting date of the employer’s separate report its date of submission in the format ddmmyyyy. For example, the reporting date of a report submitted on 3 May 2022 would be 03052022. This information is mandatory.
Reporting month and year
Enter the calendar month and year for which the information in the employer's separate report is reported. Enter the month in numbers from 1 to 12 and the year in four digits. The information is mandatory.
Payer’s report reference
The payer’s report reference uniquely identifies the employer’s separate reports submitted by the payer. If you generate the report reference yourself, make sure that a unique report reference is entered on all new reports you submit. If you do not fill in this field, the Incomes Register will generate the payer’s report reference for you. In such a case, the report reference will be sent to the payer in a letter to the address entered for the payer in the Population Information System or the Business Information System.
If you are submitting a new report and the payer does not have an identifier, do not enter the report reference but leave the field blank instead.
It is important to have a report reference because the same reference must be used when there are errors in the report and it needs to be corrected. Without the report reference, the Incomes Register will not be able to match the replacement report or report cancellation to the report that needs to be corrected. For this reason, the payer’s report reference is mandatory information if you are correcting or cancelling an earlier report.
The length of the report reference may be a maximum of 40 characters. It may contain both letters and numbers, but no spaces. The allowed characters are the numerals 0–9, the letters a–z and A–Z, and the special characters ‘_’ and ‘-’. Please note that the letters å, ä and ö are not allowed.
Example of how to form a payer’s report reference: A report reference for an employer’s separate report concerning February 2022 could be ‘February2022’.
1. Payer
Payer details
Enter the Finnish Business ID or personal identity code of the payer. Select also the type of identifier.
Enter the personal identity code or Business ID in full. In addition to the identifier, do not enter any other information in the identifier field.
Example:Personal identity code 101010-101A, Business ID 0123456-2
If there are no Finnish identifiers, enter the company name or the person's name and date of birth, and the identifier and the type of identifier. Report also the two-letter country code of the identifier .If the payer has no identifier, select ‘Payer has no identifier’ and enter the company name or the person's name and date of birth, and the address.
Examples of country codes: Finland = FI, Sweden = SE, Norway = NO, Estonia = EE, Russia = RU. The most common country codes are listed at the end of these instructions. If the country code is not on the list, enter the name of the country.
Address details must be given if the payer’s address is abroad, if the payer does not have any Finnish identifiers or if the payer has no identifier. Enter either a street address or a P.O. Box. Also enter the country code if the payer has a foreign address.
If the payer is a household or a pool of household employers, tick the specific section.
You can report the data "a household" or "a pool of household employers" starting from 2022.
Household is a private individual or decedent’s estate that has, for example, hired a cleaner for their private household.
A pool of household employers is formed when several households hire together, for example, a cleaner or a nanny under a single employment contract. The households in the pool are jointly responsible for the employer obligations related to the employee in question. One person in the pool handles the payment of wages to the income earner and the reporting of data to the Incomes Register, using their own personal identity code. If you report data on behalf of a pool of household employers, tick both sections: ‘Household’ and ‘Pool of household employers’.
For possible contacts, enter the name and telephone number of a contact person.
The payer's pension insurance and occupational accident insurance
Enter the payer’s earning-related pension insurance an occupational accident insurance information only when you are reporting “No wages payable” data. This information enables the Incomes Register to notify the earnings-related pension providers and occupational accident insurance pension providers that the payer has not paid any wages that month.
Enter the code of the earnings-related pension provider with which you have taken out the earnings-related pension insurance. Only enter a number here, do not enter the name of the earnings-related pension provider. Here, an earnings-related pension provider refers to an earnings-related pension insurance company, a pension fund, Seafarers' Pension Fund or a pension trust. Each earnings-related pension provider has a unique two-or-five-character pension provider code used to allocate the information to the correct earnings-related pension provider. Also enter the pension policy number.
Report the occupational accident insurance company data if you have taken out more than one occupational accident insurance policy for your employees. Enter the occupational accident insurance company identifier, the type of identifier and the occupational accident insurance policy number. If the identifier is foreign, enter the country code.
2. Health insurance contribution and “No wages payable” data
Enter the total amount of employer's health insurance contributions for the reporting month in question and any deductions from that amount. If no wages were paid or other payments made, tick the box for “No wages payable”. If you report the No wages payable data item, do not fill in the euro amounts of the health insurance contribution or deductions.
“No wages payable” data is submitted only when the employer has not made any payments whatsoever during the month in question. If the employer has paid only tax-exempt reimbursements of expenses, such as tax-exempt kilometre allowances, the “No wages payable” data is not entered. In such a case, the amount of health insurance contribution entered on the employer’s separate report is EUR 0.
3. Date and signature
Sign the form before it is submitted. Enter also the date and your telephone number.
Return address
Send the form to the address:
Incomes Register PO Box 1 00055 INCOMES REGISTER, FINLAND
