Employer’s separate report
Report on the employer’s separate report the total amount of the employer’s health insurance contribution and deductions made from it.
If you have not paid any wages during the month and are registered with the Tax Administration’s Employer Register, report ‘No wages payable'.
Only submit one employer’s separate report for each month. The employer’s health insurance contribution is determined based on total wages paid during the month.
Read more about the health insurance contribution and other social insurance contributions
Submit the report no later than on the fifth day of the calendar month following the reporting month. The duration of the company’s tax period has no impact on the reporting due date.
In addition to submitting the employer’s separate report, report wages paid by submitting a separate earnings payment report for each employee.
Example: A company pays wages on the first, fifteenth and thirtieth day of each month. The employer’s separate report must be submitted by the fifth day of the month following each wage payment. Data are compiled for the report over all paydays during the previous month.
Regular employers must submit a report each month
You are a regular employer if you pay wages regularly and are registered with the Employer Register maintained by the Finnish Tax Administration.
If you cancel your registration with the Finnish Tax Administration’s Employer Register, you still need to submit the employer’s separate report for the wage payment month during which the registration ended. A report must be submitted even if no wages were paid during the month.
Read more about the Employer Register
Casual employers only need to submit a report when they pay wages
You are a casual employer if are not included in the Finnish Tax Administration’s Employer Register.
Submit reports in electronic format
If you use the Palkka.fi service (available in Finnish and Swedish, link to Finnish), the data will be transferred directly to the Incomes Register. So you do not need to submit anything separately to the Incomes Register.
If you calculate and pay wages yourself, report the data to the Incomes Register.
If you pay wages as a private individual, read more about reporting as a household
Correcting reports
If there are errors in the data you have reported, correct the data.
Submit a replacement report if you have have overstated or understated an employer’s health insurance contribution, for example. Cancel a submitted report if you have reported an incorrect Business ID or reporting period, for example.
Detailed instructions and examples
See examples on reporting and read more:
Reporting data to the Incomes Register: employer’s separate report
Making corrections to the employer’s separate report: Correcting data in the Incomes Register