Wage income types

Payers report the payments they have made to the Incomes Register using income types. In the earnings payment report, use the three-digit code value for wage income types.

For each income type, it has been defined

• what kind of income is reported under it;
• what social insurance contributions are paid from it; and
• specific control rules, including whether it is permitted to enter a negative value for an income type and which social insurance contributions an income type is subject to by default.

The income types used in the Incomes Register are at the level of detail required by the data users.

Income types of the Incomes Register 

A payment made to an income earner, such as wages, can comprise several different income types. The data is reported to the Incomes Register using income types.

The income type indicates what kind of income is in question. The income types of the Incomes Register correspond to the most common pay types used by payroll administrations.

Several different income types can be reported on an earnings payment report for the same income earner. However, the income types reported on the same report must have the same payment date.

In addition to monetary wages, an income earner can be paid, for example, fringe benefits, reimbursements of expenses, commissions, or other supplements to the regular wages. The income type must match the actual payment situation. 

The data provider chooses which income type to use and reports the amount paid in addition to the code value of the income type. The payments made are reported to the Incomes Register in euros.

The income types are divided into four groups

The following income type groups are used for wages:

100 series income types: reporting of monetary wages as a total amount (mandatory minimum level for reporting wages)

200 series income types: itemised reporting of monetary wages (complementary income types)

300 series income types: separately reported income types (e.g. fringe benefits and reimbursements of expenses)

400 series income types: items deducted from income and other payments (e.g. withholding tax and employee contributions)

The recommendation is to report income comprehensively using the 200, 300 and 400 series income types. If you wish to report monetary wages as a total amount, use the 100 series income types.

Social insurance contributions may vary between income types

The table below shows the social insurance contributions to which each income type is subject. If the income is paid according to the default, the social insurance contributions do not need to be specially determined. The social insurance contributions for some income types can vary by payment situation.

If a payment reported using this income type differs from the default, for example, the income earner is not employed by the payer, the payer must report it by specifying insurance information in conjunction with the income type.

The table shows the default values ​of social security contributions for different income types and the income types for which social insurance contributions may vary.

The income types and control rules are described also in the document Wages – Codes – Income types on the Documentation page.

Income type control rules

Code	Label	Subject to earnings- related pension insurance contribution	Subject to accident insurance and occupational disease insurance contribution	Subject to unemployment insurance contribution	Subject to health insurance contribution	Type of insurance information allowed
101	Total wages	Yes	Yes	Yes	Yes	Yes
102	Total wages subject to earnings-related pension insurance contribution	Yes	No	No	No	No
103	Total wages subject to social insurance contribution	Yes	Yes	Yes	Yes	No
104	Total wages subject to health insurance contribution	No	No	No	Yes	No
105	Total wages subject to unemployment insurance contribution	No	No	Yes	No	No
106	Total wages subject to accident and occupational disease insurance contribution	No	Yes	No	No	No
201	Time-rate pay	Yes	Yes	Yes	Yes	No
202	Initiative fee	Yes	Yes	Yes	Yes	Yes
203	Bonus pay	Yes	Yes	Yes	Yes	No
204	Complementary wage/salary/paid during benefit period	Yes	Yes	Yes	Yes	No
205	Emergency work compensation	Yes	Yes	Yes	Yes	No
206	Evening work compensation	Yes	Yes	Yes	Yes	No
207	Evening shift allowance	Yes	Yes	Yes	Yes	No
208	Notice period compensation	No	No	No	No	No
209	Kilometre allowance (taxable)	Yes	Yes	Yes	Yes	Yes
210	Meeting fee	No	No	No	No	Yes
211	Saturday pay	Yes	Yes	Yes	Yes	No
212	Extra work premium	Yes	Yes	Yes	Yes	No
213	Holiday bonus	Yes	Yes	Yes	Yes	No
214	Lecture fee	No	No	No	No	Yes
215	Compensation for acting in a position of trust	No	No	No	Yes	Yes
216	Other compensation	Yes	Yes	Yes	Yes	Yes
217	Waiting time compensation	No	No	No	No	No
218	Working condition compensation	Yes	Yes	Yes	Yes	No
219	Partial pay during sick leave	Yes	Yes	Yes	Yes	Yes
220	Commission	Yes	Yes	Yes	Yes	No
221	Sunday work compensation	Yes	Yes	Yes	Yes	No
222	Benefit arising from synthetic option	No	No	No	No	No
223	Performance bonus	Yes	Yes	Yes	Yes	No
224	Monetary compensation from a working time bank	Yes	Yes	Yes	Yes	No
225	Compensation for accrued time off	Yes	Yes	Yes	Yes	No
226	Share issue for employees	No	No	No	No	Yes
227	Contract pay	Yes	Yes	Yes	Yes	No
229	Damages in conjunction with termination and lay-off	No	No	No	No	No
230	Stand-by compensation	Yes	Yes	Yes	Yes	No
231	Voluntary compensation in conjunction with termination of employment	No	No	No	No	No
232	Weekly rest compensation	Yes	Yes	Yes	Yes	No
233	Profit-sharing bonus	No	No	No	No	Yes
234	Annual holiday compensation	Yes	Yes	Yes	Yes	No
235	Overtime compensation	Yes	Yes	Yes	Yes	No
236	Night work allowance	Yes	Yes	Yes	Yes	No
237	Night shift compensation	Yes	Yes	Yes	Yes	No
238	Other regular compensation	Yes	Yes	Yes	Yes	No
239	Compensation for unused compensatory leave	Yes	Yes	Yes	Yes	No
301	Accommodation benefit	Yes	Yes	Yes	Yes	No
302	Interest benefit for a housing loan	No	No	No	No	No
303	Meal allowance	No	No	No	No	No
304	Car benefit	Yes	Yes	Yes	Yes	No
308	Compensation for membership of a governing body	No	No	No	No	Yes
309	Share of reserve and surplus drawn from personnel fund (taxable 80%)	No	No	No	No	No
310	Monetary gift for employees	Yes	Yes	Yes	Yes	Yes
311	Kilometre allowance (tax-exempt)	No	No	No	No	No
312	Treatment fee for municipal veterinarian	Yes	Yes	Yes	No	No
313	Compensation for use, earned income	No	No	No	No	No
314	Compensation for use, capital income	No	No	No	No	No
315	Other taxable benefit for employees	No	No	No	No	Yes
316	Other taxable income deemed earned income	No	No	No	No	No
317	Other fringe benefit	Yes	Yes	Yes	Yes	Yes
319	Kinship carer's fee	Yes	Yes	No	No	No
320	Stock options and grants	Yes	No	No	No	Yes
321	Wages paid by substitute payer: employer pays for employer's social insurance contributions (earnings-related pension, health, unemployment, and accident and occupational disease insurance)	Yes	Yes	Yes	Yes	No
322	Wages paid by substitute payer: employer pays for employer's earnings-related pension insurance contribution	Yes	No	No	No	No
323	Wages paid by substitute payer: employer pays for employer's unemployment insurance contribution	No	No	Yes	No	No
324	Wages paid by substitute payer, employer pays for accident and occupational disease insurance contribution	No	Yes	No	No	No
325	Wages paid by substitute payer, employer pays for employer's health insurance contribution	No	No	No	Yes	No
326	Compensation for employee invention	No	No	No	No	Yes
327	Reimbursement of private caretaker's expenses	No	No	No	No	No
328	Private caretaker's fee	Yes	Yes	No	No	Yes
329	Reimbursement of family day care provider's expenses	No	No	No	No	No
330	Telephone benefit	Yes	Yes	Yes	Yes	No
331	Daily allowance	No	No	No	No	No
332	Capital income payment	No	No	No	No	No
334	Meal benefit	Yes	Yes	Yes	Yes	No
335	Reimbursement of costs, paid to conciliator	No	No	No	No	No
336	Non-wage compensation for work	No	No	No	No	Yes
337	Supplementary daily allowance paid by employer-specific health insurance fund	Yes	Yes	Yes	Yes	No
338	Pension paid by employer	No	No	No	No	No
339	Dividends/profit surplus based on work effort (wages)	Yes	Yes	Yes	Yes	No
340	Dividends/profit surplus (wages) based on work effort (non-wage)	No	No	No	No	No
341	Employer-subsidised commuter ticket, tax-exempt share	No	No	No	No	Yes
342	Employer-subsidised commuter ticket, taxable share	Yes	Yes	Yes	Yes	No
343	Employee stock option	No	No	No	No	No
350	Wages transferred to athletes' special fund	No	No	No	Yes	No
351	Wages paid from athletes' special fund	No	No	No	No	No
352	Wages for insurance purposes	Yes	Yes	Yes	Yes	Yes
353	Taxable reimbursement of expenses	No	No	No	No	No
354	Private day care allowance municipal supplement	No	Yes	Yes	No	No
355	Private day care allowance (wages)	No	Yes	Yes	No	No
356	Private day care allowance (non-wage)	No	No	No	No	No
357	Kilometre allowance paid by non-profit organisation	No	No	No	No	No
358	Daily allowance paid by non-profit organisation	No	No	No	No	No
359	Unjust enrichment	No	No	No	No	No
361	Employee stock option with a subscription price lower than market price at the time of issue	Yes	Yes	Yes	Yes	No
362	Royalty paid to a non-resident taxpayer	No	No	No	No	No
363	Tax-exempt share of bicycle benefit	No	No	No	No	Yes
364	Bicycle benefit, taxable share	Yes	Yes	Yes	Yes	No
365	Conditional stock options and grants	Yes	Yes	Yes	Yes	No
366	Copyright royalties, earned income	No	No	No	No	Yes
367	Stock grant paid in money	Yes	No	No	No	Yes
368	Employee stock option paid in money	No	No	No	No	No
369	Earnings from work paid by a JuEL employer to a worker client of an invoicing service	Yes	No	No	No	No
401	Compensation collected for a car benefit	No	No	No	No	No
402	Withholding tax	No	No	No	No	No
403	Elected official fee	No	No	No	No	No
404	Tax at source	No	No	No	No	No
405	Tax at source deduction	No	No	No	No	No
406	Wages paid	No	No	No	No	No
407	Reimbursement collected for other fringe benefits	No	No	No	No	Yes
408	Other item deductible from net wage or salary	No	No	No	No	No
409	Net wage or salary	No	No	No	No	No
410	Employer-paid premium for collective additional pension insurance	No	No	No	No	No
411	Employer-paid premium for collective additional pension insurance, employee's contribution	No	No	No	No	No
412	Employee's health insurance contribution	No	No	No	No	No
413	Employee's earnings-related pension insurance contribution	No	No	No	No	No
414	Employee's unemployment insurance contribution	No	No	No	No	No
415	Reimbursement for employer-subsidised commuter ticket	No	No	No	No	No
416	Tax paid abroad	No	No	No	No	No
417	Distraint	No	No	No	No	No
418	Voluntary individual pension insurance premium	No	No	No	No	No
419	Deduction before withholding	No	No	No	No	Yes
420	Reimbursement collected for bicycle benefit	No	No	No	No	No