Employer’s separate report
Report one of the following on the employer’s separate report:
the total amount of the employer’s health insurance contribution and deductions made from it; or
‘No wages payable’.
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.
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.
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.
Report the total amount of the employer’s health insurance contribution. Calculate the amount based on total wages paid during the reporting month.
- If you have made deductions from the health insurance contribution, report them separately. However, do not deduct any amounts from the total health insurance contribution, as you need to report its original amount.
- If you have only made payments based on which no employer’s health insurance contribution needs to be paid, report EUR 0 as the amount of the health insurance contribution.
If you have not paid any wages during the month, select ‘No wages payable’. In addition, report
- information about earnings-related pension insurance (pension policy number and earnings-related pension provider code) if you have an insurance policy with an earnings-related pension provider, and
- information about occupational accident insurance (policy number and identifier of the occupational accident insurance company, i.e. business ID) if you have covered your employees with more than one occupational accident insurance policy.
You can submit the employer’s separate report to the Incomes Register one month beforehand. The ‘No wages payable’ selection can be reported for six months ahead.
If the situation changes later and you pay wages during this period, you can correct the pay period’s report by submitting a replacement report with correct information.
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.
Report the total amount of the employer’s health insurance contribution. Calculate the amount based on total wages paid during the reporting month.
- If you have made deductions from the health insurance contribution, report them separately. However, do not deduct any amounts from the total health insurance contribution, as you need to report its original amount.
- If you have only made payments based on which no employer’s health insurance contribution needs to be paid, report EUR 0 as the amount of the health insurance contribution.
You can submit the employer’s separate report to the Incomes Register one month beforehand.
If you pay wages as a private individual, read more about reporting as a household.
Submit reports in electronic format
Submit the employer’s separate report in electronic format either from the payroll system through the technical interface or in the Incomes Register’s e-service. Data can only be submitted on a paper form in special circumstances.
Users of the Palkka.fi service can report data directly from Palkka.fi, thereby eliminating the need to submit anything separately to the Incomes Register.
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
