Incomes Register – Earnings Payment Report and Employer’s Separate Report

The Incomes Register is a nationwide register maintained by the Finnish Tax Administration. Paid salaries, fringe benefits, work compensations, tax-free expense reimbursements, and certain benefits must be reported to the register separately for each recipient (employee).

In practice, this means that when an employer pays salaries or compensation, the information must be reported to the Incomes Register within five (5) days from the payment date.

The information is used by organisations such as the Finnish Tax Administration, Kela, pension insurance companies, and other authorities.

More detailed instructions on salary reporting to the Incomes Register can be found on the Finnish Tax Administration's website.

If your company has no employees other than the entrepreneur(s) themselves and payroll is processed through your company's UKKO customer account, we will take care of the required Incomes Register reports on your behalf.

If your company has employees, you must calculate and report their salaries yourself (for example through the Tax Administration’s Palkka.fi service) and ensure that both the entrepreneur’s salary information and the employees’ salary information have been reported to the Incomes Register.

In practice, this means that if you calculate your own salary through the UKKO service and salaries have also been paid to employees during the same month, you must always correct the employer’s separate report submitted to the Incomes Register so that it includes the salary information of all of you.

If you also calculate your own entrepreneur salary directly in the Palkka.fi service, the information will be transferred correctly to the Incomes Register automatically, and no additional actions are required from you.

You can read more about employee payroll processing and reporting to bookkeeping here.

Employer’s Separate Report

The employer’s separate report is a monthly report submitted to the Incomes Register. It is used to report employer-specific information that is not related to any individual employee.

The deadline for the report is the 5th day of the month following the salary payment month.

If the company is registered in the Tax Administration’s employer register, the report must be submitted every month, even if no salaries were paid during that month.

The separate report includes, for example:

• The total amount of the employer’s health insurance contribution for the reporting month
• Any deductions from the health insurance contribution
• The information “No salary payments” if an employer registered in the employer register has not paid any salaries during the month

Unlike the earnings payment report, which is submitted separately for each income earner, this report is submitted per payer (company).

In most cases, two different reports are submitted to the Incomes Register:

• Earnings Payment Report – submitted separately for each employee and each payment date
• Employer’s Separate Report – monthly employer-specific information

For more information about using the Incomes Register and for guidance, you can contact the Incomes Register customer service directly.

Finnish Tax Administration guidance: Filing reports on wages and employer’s contributions