Documentation

Application instructions on the data contents of an earnings payment report 2026 (pdf)

• Published on 6 November 2025
• The document describes data content in earnings payment report and covers what to report under each individual section.

Application instructions on the data contents of an earnings payment report 2027 (pdf)

• Published on 6 November 2025

Document for 2026:

• Removed partial special pregnancy leave (PaidAbsence code 24) from Reimbursement application data processing rule (Payment data type).
• Description of car emissions value has been updated.

Document for 2027:

• 27 October 2025:
  • Published a version of the document containing the 2027 changes to data content and other updates of the Incomes Register Unit. The changes apply when the income payment date is 1 January 2027 or later.
  • Added a new information Reference of the demand for rectification of personal data to the data group Service data (ReportData).
• 6 November 2025:
  
  • Description of car emissions value has been updated.

Application instructions for the employer's separate report 2022 (pdf)

• Published on 27 December 2022
• The document describes data content in employer´s separate report and covers what to report under each individual section.

• Added Introduction and Reading instructions.

Application instructions on the data contents of a benefits payment report 2025 (pdf)

• Published on 27 June 2025
• The document describes data content in benefits payment report and covers what to report under each individual section.

Application instructions on the data contents of a benefits payment report 2027 (pdf)

• Published on 27 October 2025

Document for 2025:

• A version of the document containing the 2025 changes to the data content has been published. The changes apply when the income payment date is 1 January 2025 or a later date.
• In chapter Basic substitute recipient details the defi nition of the Type of substitute recipient Municipality or other social services body has been changed to Wellbeing services county.

Document for 2027:

• A version of the document containing the 2027 changes to the data content has been published. The changes apply when the income payment date is 1 January 2027 or a later date.
• Added a new information Reference of the demand for rectification of personal data to the data group Service data (ReportData).

• Previous versions of data content application guidelines for wages
• Previous versions of data content application guidelines for benefits

Wages - Codes - Income types 2026 (xls)

• Published on 13 October 2025
• The document describes
  • the income types of the earnings payment report used in the Incomes Register
  • the code values, descriptions and reporting modes for the income types and deductibles
  • tax withholding and payment of social insurance contributions for each income type
  • the situations in which the income types are used
  • the code values and descriptions for the income types on employer´s separate report.

• The description of income type 366 (Copyright royalties, earned income) has been clarified.

Benefits - Codes - Income types 2026 (xls)

• Published on 8 October 2025
• The document describes
  • the benefits and pensions reported to the Incomes Register
  • the code values, descriptions and reporting modes for the income types and the items deducted from incomed and whether additional information is mandatory
  • the situations in which the income types are used.

• Description for income types 1024 and 1424 updated.
• Added the income type 1445 General social security benefit (unemployed)
• Added income type 1446 Partial special pregnancy allowance

Codes 2026 (xls)

• Published on 8 October 2025
• The document contains the codes used in the technical interface of the Incomes Register.

Codes 2027 (xls)

• Published on 27 October 2025

Document for 2026:

• Added the following value to codeset Record schema version (QueryDataSchemaVersion): Schema for the distribution of all payers
• Added the following value to codeset Record type, distributed from Incomes Register (QueryDataType): 320 Earnings payment reports – all payers (xml).
• Added the values 225, 226, 227 and 228 to codeset ‘Applicable collective agreement’ (CBACode).
• Removed the values 4 and 187 from codeset ‘Applicable collective agreement’ (CBACode):
• Added the following value to codeset Reason for unpaid absence: 18 (Partial special pregnancy leave)
• Added the following value to codeset Reason for paid absence: 24 (Partial special pregnancy leave)
• Changed the label of the value 30 of Parameter type: “Record owner’s record reference” is now “Query on an employer’s separate report”

Document for 2027:

• Published a version of the document containing the 2027 changes to data content. The changes apply when the payment date of the income is on 1 January 2027 or later.
• Added the following value to codeset 2.1 Record schema version (QueryDataSchemaVersion):
  
  • Schema for the distribution of missing earnings payment reports
  • Schema for the distribution of missing benefits payment reports
• Added the following value to codeset 2.5 Record type, distributed from Incomes Register (QueryDataType):
  
  • 321 Missing earnings payment reports - all income earners (xml)
  • 322 Missing earnings payment reports - several income earners (xml)
  • 323 Missing benefits payment reports - all income earners (xml)
  • 324 Missing benefits payment reports - several income earners (xml)
  • 410 Missing earnings payment reports - one income earner (WS real-time, xml)
  • 411 Missing benefits payment reports - one income earner (WS real-time, xml)
• Added the following values to codeset 2.7 Query criterion type for record subscription (ParameterType):
  
  • 33 Only reports with a dispute indication
  • 34 Displaying disputed data and data missing from the report
• Added the following new codesets:
  
  • Type of missing data (MissingDataType)
  • Dispute Status (DisputeStatus)
  • Only reorts with a dispute indication (OnlyReportsWithDispute)
  • Displaying disputed data and data missing from the report (ShowDisputeInformation)

Codes – Error codes 2026 (xls)

• Published on 6 November 2025
• The codes contain the descriptions for the error codes of the technical interface.

Codes – Error codes 2027 (xls)

• Published on 6 November 2025

Document for 2026:

• The following error code added: AV0420
• Added new error code AV0430
• The text of the error code BEV0540 has been changed.

Document for 2027:

• 27 October 2025:
  • Document for 2027 published.
  • The following error codes added: RDV0100,  RDV0110.
• 6 November 2025:
  • New error code TRVA0440 has been added. Definition of the error code TRVA0420 has been changed.

Incomes Register´s Classification of Occupations (TK10) (stat.fi)

• The name of the Incomes Register's own occupational classification is “Incomes Register’s Classification of Occupations (TK10)”, but the old name “Statistics Finland’s Classification of Occupations (TK10)” is still used in the Incomes Register systems.
• Classification is available on Statistics Finland’s website.

• Previous versions of codes

Transcripts and records from the Incomes Register 2026 (pdf)

• Published on 8 October 2025
• The document describes
  • the transcripts generated from the Incomes Register for data providers, data users and income earners
  • the query criteria for the records distributed on the basis of a record subscription
  • how the information for the Incomes Register transcripts is calculated.

Transcripts and records from the Incomes Register 2027 (pdf)

• Published on 27 October 2025

Document for 2026:

• New record type 320 - all payers (xml) has been added to the table in the foreword. Version Date Description New chapter 6.8 Earnings payment reports - all payers (xml) has been added.

Document for 2027:

• Published a version of the document containing the 2027 changes to the data contents. The changes apply when the payment date of the income is on 1 January 2027 or later.
• Added the following new sections:
  
  • 1.3 Records distributed from the Incomes Register
  • 6.19 Missing earnings payment reports – all income earners (xml)
  • 6.20 Missing earnings payment reports – several income earners (xml)
  • 6.21 Missing benefits payment reports – all income earners (xml)
  • 6.22 Missing benefits payment reports – several income earners (xml)
  • 7.10 Missing earnings payment reports – one income earner (xml)
  • 7.11 Missing benefits payment reports – one income earner (xml)
• Added for reports 700 and 701:
  
  • In the Transcript data section, a note stating that “This data item is not calculated for record types 321, 322, 323, 324, 410, and 411.”
• Added for reports 702 and 710:
  
  • In the Transcript data section, a note explaining how the data is displayed if the action target is Period of missing data.
• Added new parameters 33 – Only reports with a dispute indication and 34 – Displaying disputed data and data missing from the report for material types 300–305 and 314–319 as well as 400–402 and 406–409

• Previous versions of content descriptions of transcripts

Data delivery – Schemas – Earnings payment reports 2026 (pdf)

• Published on 6 November 2025
• The document describes the schema WageReportsToIR, which is used to submit earnings payment reports to the Incomes Register.

Data delivery – Schemas – Earnings payment reports 2027 (pdf)

• Published on 6 November 2025

Document for 2026:

• Corrected “Income type details (transactions)” to “Income type details (transaction)”.
• The processing rule of Paid Absence (PaidAbsence) has been updated:
  value 24 (Partial special pregnancy leave) has been removed from the list of valid payment types in case of 'Payment data type' is 1 (Kela, daily allowance application)
• Updated the processing rule of Car emissions value (EmissionsValue): value can be 0, if Payment date or other reporting date is in 2026–2029

Document for 2027:

• 27 October 2025:
  • Published a version of the document containing the 2027 changes to the data contents. The changes apply when the payment date of the income is on 1 January 2027 or later.
  • Added a new voluntary data group Reference data of the demand for rectification of personal data (DemandForRectificationIds) to the data group Service data (ReportData).
  • Corrected “Income type details (transactions)” to “Income type details (transaction)”.
• 6 November 2025:
  • Updated the processing rule of Car emissions value (EmissionsValue): value must be 0, if Payment date or other reporting date is in 2026–2029.

Data delivery – Schemas – Employer's separate reports 2026 (pdf)

• Published 4 July 2025
• The document describes the schema PayerSummaryReportsToIR, which is used to submit employer´s separate reports to the Incomes Register.

• Added white space character set (1.2)

Data delivery - Schemas - Benefits payment reports 2026 (pdf)

• Published on 8 October 2025
• The document describes the schema BenefitReportsToIR, which is used to submit benefits payment reports to the Incomes Register.

Data delivery - Schemas - Benefits payment reports 2027 (pdf)

• Published on 27 October 2025

Document for 2026:

• The previous rule has been clarified: the deduction income type code must be partly or entirely valid during the original earnings period of the benefit or on the payment date of DeliveryData -group.

Document for 2027:

• Published a version of the document containing the 2027 changes to data content. The changes apply when the payment date of the income is on 1 January 2027 or later.
• Added a new voluntary data group Reference data of the demand for rectification of personal data (DemandForRectificationIds) to the data group Service data (ReportData).

Data delivery – Schemas – Record subscriptions 2025 (pdf)

• Published on 24 November 2025
• The document describes the schema SubscriptionsToIR, which is used to submit record subscriptions to the Incomes Register.

• Published a version of the document containing the 2025 changes to the data contents.
• Added to the processing rule of Record owner (DeliveryDataOwner) data group: “The organisation must have a customer ID. If the identifier of the Record creator differs from the identifier of the Record subscriber, the data access rights of the Record creator are used in the record query.”

Data delivery – Schemas – Cancellation data 2026 (pdf)

• Published on 4 July 2025
• The document describes the schema InvalidationsToIR, which is used for cancelling incomes payment reports, record subscriptions and records from the Incomes Register.

• Added white space character set (1.2)

Data delivery – Schemas – Acknowledgement of receipt 2024 (pdf)

• Published on 3 June 2024
• The document describes the schema AckFromIR, which the Incomes Register uses to delivers an acknowledgement of receipt for the record submitted to the register.
• The schema is used in the deferred Web Service interface.

• Corrected Record owner's record reference (DeliveryId) data in the data group Details of the received record (DeliveryData) to be voluntary (V).

Data delivery – Schemas – Request for processing feedback 2021 (pdf)

• Published on 6 June 2022
• The document describes the schema StatusRequestToIR, by which the record submitter can submit a request for processing feedback to the Incomes Register concerning the submitted record.
• The schema is used in the deferred Web Service interface.

• Corrected ‘Type’ data in the data groups ‘Record owner’ (DeliveryDataOwner), ‘Record creator’ (DeliveryDataCreator) and ‘Record sender’ (DeliveryDataSender): type ‘mtirt:Id’ changed to ‘smt:Id’. The correction has no impact on the implementation.

Data delivery – Schemas – Processing feedback 2024 (pdf)

• Published on 3 June 2024
• The document describes the schema StatusResponseFromIR, by which the Incomes Register delivers a processing feedback to record submitted to the register.

• Corrected Record owner's record reference (DeliveryId) data in the data group Details of the received record (DeliveryData) to be voluntary (V).

• Previous versions of content descriptions of data delivery

Data distribution – Schemas – Earnings payment reports 2024 (pdf)

• Published on 11 September 2023
• The document describes the schema WageReportsFromIR, which is used to distribute earnings payment reports from the Incomes Register.

Data distribution – Schemas – Earnings payment reports 2027 (pdf)

• Published on 27 October 2025

Document for 2024:

• a processing rule for the Payer identifiers (PayerIds) data in the Payer's identifier (Id) data group: A payer can have up to three identifiers.

Document for 2027:

• Published a version of the document containing the 2027 changes to the data contents. The changes apply when the payment date of the income is on 1 January 2027 or later.
• A new data element has been added to several different data groups to indicate whether the information has been disputed by the data subject.
• The following new data groups have been added under section 2.17 Service data (ReportData):
  
  • Reference data of the demand for rectification of personal data (DemandForRectificationIds)
  • Disputes related to the report (ReportDisputes)
• New data group Report’s missing information (MissingData) has been added to section 2.60.

Data distribution – Schemas – Employer's separate reports 2024 (pdf)

• Published on 11 September 2023
• The document describes the schema PayerSummaryReportsFromIR, which is used to distribute employer´s separate reports from the Incomes Register.

• Added a processing rule for the Payer identifiers (PayerIds) data in the Payer's identifier (Id) data group: A payer can have up to three identifiers.

Data distribution – Schemas – Benefits payment reports 2024 (pdf)

• Published on 11 September 2023
• The document describes the schema BenefitReportsFromIR, which is used to distribute benefits payment reports from the Incomes Register.

Data distribution - Schemas - Benefits payment reports 2027 (pdf)

• Published on 27 October 2025

Document for 2024:

• Added a processing rule for the Payer identifiers (PayerIds) data in the Payer's identifier (Id) data group: A payer can have up to three identifiers.

Document for 2027:

• Published a version of the document containing the 2027 changes to data content. The changes apply when the payment date of the income is on 1 January 2027 or later.
• A new data element has been added to several different data groups to indicate whether the information has been disputed by the data subject.
• The following new data groups have been added under section 2.14 Service data (ReportData):
  
  • • Reference data of the demand for rectification of personal data (DemandForRectificationIds)
    • Disputes related to the report (ReportDisputes)
• New data group Report’s missing information (MissingData) has been added to section 2.38.

Data distribution – Schemas – Service Request 2021 (pdf)

• Published on 1 June 2020
• The document describes the schema DataRequestToIR, which an Incomes Register data user uses to submit a service request (requests information from the Incomes Register).
• The schema is used in the real-time Web Service interface.

• Contents of the document correspond to the document for 2020.

Data distribution – Schemas – Log Data 2025 (pdf)

• Published on 8 January 2025
• The document describes the schema LogDataFromIR, which is used to distribute log data from the Incomes Register.

Data distribution – Schemas – Log Data 2027 (pdf)

• Published on 27 October 2025

Document for 2025:

• Document for 2025 published.
• Added new data to Log events (LogEvents) data group:
  • User’s name
  • Data user’s role

Document for 2027:

• Document for 2027 published.
• A new data group 'Period of missing data' (MissingDataPeriodTargetItem) has been added to section 2.5 Log event targets.

Data distribution – Schemas – Summary of payer's earnings payment data 2026 (pdf)

• Published on 27 May 2025
• The document describes the schema WageReportSummaryFromIR, which is used to distribute the summary of payer’s earnings payment data (312/313) from the Incomes Register.
• The record is intended for payers of contributions.

• Published a version of the document containing the 2026 changes to data content. The changes apply when the payment date of the income is on 1 January 2026 or later.
• A new data group has been added to the record: Sum data of employer’s separate notifications by reporting period.

Data distribution – Schemas – Rejected reports submitted on paper form 2024 (pdf)

• Published on 11 September 2023
• The document describes the schema RejectedPaperReportsFromIR, which is used to distribute the Rejected reports record submitted on paper form (950) from the Incomes Register. The record contains the rejected earnings payment reports and employer’s separate reports submitted on paper form.

• Added a processing rule for the Payer identifiers (PayerIds) data in the Payer's identifier (Id) data group: A payer can have up to three identifiers.

Data distribution – Schemas – All payers 2025 (pdf)

• Published on 8 October 2025
• The document describes the schema WageReportPayersFromIR, which is used to distribute a summary of the identifiers of the payer, substitute payer and actual employer who have submitted declarations to the Incomes Register during the period of the payment date.

• The version for 2025 published.
• New schema created.

Data distribution - Schemas – Missing benefits payment reports – 2027 (pdf)

• Published on 27 October 2025
• The document describes the schema MissingBenefitReportsFromIR, which is used to distribute missing benefits payment reports.

• Document published.

Data distribution – Schemas – Missing earnings payment reports – 2027 (pdf)

• Published on 27 October 2025
• The document describes the schema MissingWageReportsFromIR, which is used to distribute missing earnings payment reports.

• Document published.

• Previous versions of content descriptions of data distribution

Technical interface – Application instructions for the submission and distribution of data 2026 (pdf)

• Published on 8 October 2025
• This document
  • describes the principles governing the implementation of the technical interface of the Incomes Register from the perspective of the party implementing system integration
  • provides an overview of how data is submitted via the technical interface and the upload service
  • describes the data reception services of the Incomes Register and the structure of the records to be submitted
  • provides an overview of the distribution of data from the Incomes Register via the technical interface
  • describes the services distributing data from the Incomes Register and the structure of the records to be distributed
  • describes the recommendations for submitting and distributing data.

Technical interface – Application instructions for the submission and distribution of data 2027 (pdf)

• Published on 27 October 2025

Document for 2026:

• A new version of the document has been published, combining the data content of the following previously valid documents:
  
  • Technical interface – Submitting data to the Incomes Register 2021
  • Technical interface – Distribution of data from the Incomes Register 2025
  • Technical interface – Application guidelines 2024

Document for 2027:

• Published a version of the document containing the 2027 changes to data content.
• Chapters 10.1.5 Codesets and 10.2.5 Codesets have been removed. The content previously included in these chapters has been integrated into chapter 10 General information on submitting and distribution data.
• Additions to the document:
  
  • Chapter 6: Added maximum record sizes and allowed root elements for materials conforming to the new distribution schemas.
  • Chapter 5.2.2: Added new Web Service operations that can be used to query missing earnings or benefits payment reports.
  • Chapter 9.1: Added new data user services (321–324, 410, 411) that can be used to query missing earnings or benefits payment reports.
  • Chapter 9.5.2: Added new distribution schemas for retrieving missing earnings or benefits payment reports.
  • Chapter 10.2.3: Updated the text regarding the principle of derived data.
  • Added a new chapter 10.2.4 Restriction of Personal Data Processing.
  • Chapter 12.2.3: Added a new data element: Reference of the request for rectification.

Technical interface – ZIP file for application developers 2025 (zip)

Technical interface – ZIP file for application developers 2025 (pdf)

• Published on 8 January 2025
• The ZIP file that contains xsd descriptions and WSDL descriptions of services.
• The PDF document describes the ZIP file’s contents.

Technical interface – Zip file for application developers 2027 (zip)

Technical interface – Zip file for application developers 2027 (pdf)

• Published on 27 October 2025

Document for 2025:

• Published a version of the document containing the 2025 changes to the data contents.
• Description of changed data content added.

Document for 2027:

• Published a version of the document containing the 2027 changes to the data contents.
• Added new services to the WSDL descriptions:
  • MissingWageReportQueryService
  • MissingBenefitReportQueryService
• Added new schemas to the XSD schema files:
  
  • MissingBenefitReportsFromIR.xsd
  • MissingBenefitReportsFromIRTypes.xsd
  • MissingWageReportsFromIR.xsd
  • MissingWageReportsFromIRTypes.xsd

Technical interface – Message signing, sample implementation (zip)

Technical interface – Message signing, sample implementation (pdf)

• Published on 23 March 2018
• The ZIP file contains a client implementation of a call sent to the Echo service (EchoService) and the signing of the request message sent.
• The PDF document describes the ZIP file’s contents.

• Previous versions of application developer's guidelines