Instructions for households

You need to report any payments you have made to the Incomes Register if

• you buy a service from a company or individual not included in the prepayment register;
• you pay wages, i.e. you have signed an employment contract with an employee.

There is no lower limit for the amount paid or any age limit for reporting – you need to report all wages and fees you have paid, regardless of the amount or the age of the payment recipient.

A household refers to a private individual or a death estate.

Identify your obligations as an employer

Your obligations depend on whether you pay wages or non-wage compensation for work. The amount of wages and the employee’s age are also significant factors.

Identify your obligations using the Finnish Tax Administration’s decision wizard

There you can find instructions for withholding tax and fulfilling other employer obligations in different situations. You can also read how wages differ from non-wage compensation for work.

Detailed instructions and examples

If you need examples or more detailed instructions for reporting, see our detailed guidance:

Reporting data to the Incomes Register: Households as employers