Did you hire an employee?
If you have signed an employment contract with an employee, identify your obligations as an employer. For more detailed instructions, answer the Tax Administration’s decision wizard’s questions.
Report the wages you have paid to the Incomes Register
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.
If you calculate and pay wages yourself, report the data to the Incomes Register by submitting an earnings payment report.
- You need to submit the report no later than on the fifth day of the calendar month following the payment of wages. This deadline applies to you when you pay wages as a private individual and you are a casual employer
- If you are in the employer register as a private individual, i.e. you are a regular employer, follow the general deadlines for reporting.
Collect the required data ready
You require the following data for reporting:
- the payment date – the date on which the wages are in the recipient’s account;
- the pay period – report the first working day as the start date and the last working day as the end date;
- the payer’s name and personal identity code;
- the recipient’s name and personal identity code;
- information about belonging to the employer register, i.e. whether you are a casual employer or regular employer – this determines when you need to submit the employer’s separate report;
- insurance information – check what insurance you need to take out for individuals; for example, the amount of wages and the employee’s age have an impact on the insurance obligation;
- the amount of wages and any fringe benefits.
You may also require the following data:
- occupational class – if you pay more than 1,500 EUR in wages to one or more individuals during the calendar year, you need to take out accident and occupational disease insurance for your employees; contact your accident insurance provider for information about the occupational class;
- the recipient’s tax card and tax rate – if you pay more than 1,500 EUR in wages to a single individual during the calendar year, you require them to withhold taxes;
- the total amount of the employer’s health insurance contribution – if you pay more than 1,500 EUR in wages to a single individual during the calendar year, you need to report the employer’s health insurance contribution using the employer’s separate report for the months for which you report earnings payment data.
Submit an earnings payment report
Log in to the Incomes Register’s e-service and select “Act as a private individual” as the role. Then select “Earnings payment report”.
In addition to the mandatory data, also enter the following:
- the gross wages you have paid using the income type Time-rate pay (201), for example;
- fringe benefits as separate income types if the employee has received them;
- the amount withheld and the employee’s earnings-related pension and unemployment insurance contributions as separate income types if you have deducted them from wages.
Read instructions for completing reports in the e-service
If you cannot use e-services, submit the data using a paper form. You can submit the earnings payment report and the employer’s separate report using a paper form. Households need to submit paper reports by the eighth day of the calendar month following the payment.