Allocation of pay types

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

The pay types of the payroll system are allocated to the Incomes Register's income types when the data is reported to the Incomes Register. The payments made can be itemised in the payroll system using pay types more detailed than the Incomes Register's income types. The more detailed itemisation may be based on, for example, a collective agreement. The Incomes Register's income types do not match the level of detail of the pay types in the various payroll systems, because the systems have different contents and there are thousands of pay types.

The data provider must choose an income type that suits the situation. See income types. The chosen income type must correspond to the actual nature of the payment made, also with regard to social insurance contributions.

Combining increases and supplements to income types

At times, a payment made to an income earner simultaneously suits several Incomes Register income types, such as a compensation paid for overtime during a Sunday evening shift. In a report, income types can be combined according to the following allocation instructions.

Regularly paid supplements paid to employees with a monthly salary, such as language supplements, can be reported using income type Time-rate pay (201) if the wages are paid based on time used. If the income earner has been paid wages based on an agreed contract, the regularly paid supplements can be reported using income type Contract pay (227). Wages paid to employees with a monthly salary for work performed outside regular working hours can be reported as a total, using the proper income types. You can therefore report the basic component, increase part, and supplements for such income as totals using, for example, income types Extra work premium (212), Emergency work compensation (205), and Overtime compensation (235).

Earnings from regular working time paid to employees paid by the hour are calculated so that all other pay types except the increase parts are totalled and divided by all working hours performed. Working time supplements do not need to be itemised according to whether the work was performed during regular working hours or, for example, during overtime. All working time supplements are reported using the proper income types, for example income type Evening shift allowance (207). All basic components of the wages are reported as time-rate pay or contract pay, and only the increases are reported of the overtime compensation, extra work premiums, and emergency work premiums. For example, all basic components of Sunday evening shift allowances are reported using income type Evening shift allowance (207), and the Sunday and holiday premiums using income type Sunday work compensation (221).