Information to be reported to the Incomes Register
Which earnings payment data must be reported to the Incomes Register?
Wages and salaries, fees, non-wage compensation for work and other earned income, such as fringe benefits, must be reported to the Incomes Register. Both tax-exempt and taxable reimbursements of expenses must also be reported to the Incomes Register.
What is the procedure for correcting incorrect information?
The employer corrects any incorrect information reported to the Incomes Register. If you correct any wage information or job titles in the Incomes Register, you must also inform the workers' compensation insurance company about the changes. You can inform Pohjola Insurance about any corrections you have made to information reported to the Incomes Register by sending an online message via the op.fi service.
Does a report have to be submitted to the Incomes Register also for months during which no wages have been paid?
When no wage payments have been made during the month in question, a regular employer uses the ‘No wages payable’ data item in the employer’s separate report and submits the report no later than on the 5th day of the month following the month during which no wage payments were made.
Workers’ compensation insurance
What is the procedure for reporting earnings payment data for 2019?
The annual earnings payment information returns used before will be withdrawn when the Incomes Register is taken into use. Starting from 2019, we will obtain earnings payment data directly from the Incomes Register. This does not, however, apply to insurance policies that expire during 2019 and insurance policies concerning special groups. We will request for the information on these separately from our customers.
When will the insurance company send us the final insurance premium invoices for 2019?
Unfortunately we cannot give an exact date when the final calculations will be ready. This is all new to the insurance companies as well. We aim to have the calculations finished by the end of spring 2020.
How do I skip the section about workers’ compensation insurance if I do not have one?
If you do not have workers’ compensation insurance, use the Type of exception to insurance 'No obligation to provide insurance (accident and occupational disease insurance)’ data item.
If the employer has an obligation to provide insurance, but the employer has not taken out an accident insurance, can an earnings payment report still be submitted?
The earnings payment report is filled out and submitted in the usual manner to the Incomes Register.
In what situations and how is the policy code reported to the Incomes Register?
The policy code is only reported when the employer has taken out several workers' compensation insurance policies with Pohjola Insurance or various insurance companies. This information does not need to be reported on every single report, only when the employer has taken out several insurance policies for its employees.
The insurance company’s Business ID must also be reported along with the policy code. The Business ID of Pohjola Insurance is FI14583593 and the Business ID of A-Insurance is FI17159472.
Where can I find the policy code concerning workers' compensation insurance?
The policy code can be found on the policy document, the invoice and the insurance premium details, or the company’s e-service. The insurance policy codes of Pohjola Insurance are in the format 40-xxx-xxx-x, 41-xxxx-xxxx-x or 42-xxxxx-x, and the insurance policy codes of A-Insurance in the format 50-xxxxx-xxxxx-x.
What should one focus on when reporting data to the Incomes Register?
The data reported to the Incomes Register should be as detailed as possible. Reporting also complementary data on employment and absences from work to the Incomes Register will help avoid requests for additional information.
Attention should be paid especially to the following when filling in an earnings payment report and submitting it to the Incomes Register:
- select reporting method 2 fill in the employment details, such as the type of employment, duration of employment, type of wages/salary, and the regular weekly working time agreed between the employer and the employee
- also fill in the absence from work details, such as the period of absence, number of days of absence, reason for absence from work and amount of pay
- report the complementary data as soon as possible, preferably at the same time as reporting the mandatory data.
Why should I also report complementary data?
As of 1 January 2020, the earnings payment data reported to the Incomes Register will also be used in claims processing. Reporting method 1 is insufficient for claims processing; complementary data is needed (reporting method 2) in the payment of compensation for loss of income. Almost without exception, complementary data is connected to income data subject to the mandatory reporting obligation.
When the data you include in the report is detailed enough, claims processing will progress more smoothly and you will not receive any unnecessary requests for additional information.
Why would a request for additional information be sent to me?
After 29 days has passed since the date of loss, and the injured party is on sick leave, the compensation for loss of income changes to being based on annual earnings. Additional information will be needed about, for example, pay rises, absences from work, right to holiday bonus and amount of holiday bonus, in order to determine the annual earnings. Where possible, we will use the Incomes Register to obtain the above additional information.
Will I be able to submit information on sick pay or income earned during the four weeks preceding the loss as before when submitting a notification of accident?
Yes, you will. This will speed up the processing of claims for compensation for loss of income.
Occupations
Which occupational classes and procedure should be used when reporting occupations to the Incomes Register?
Fill in the occupational class separately for each employee based on the employees’ job.
If you need help selecting the correct occupational class, go to the free LuokitusEkspertti service maintained by Statistics Finland and select Classification of Occupations 2010.
Five-digit codes are used when reporting occupations to the Incomes Register. If the service’s code has less than five digits, add as many zeros as needed to the end of the code. The Incomes Register checks the classification codes, i.e. in theory, it is not possible to enter an incorrect code to the Incomes Register. Information on the classification of occupations is also available on the Statistics Finland website.
Which occupational classes apply to workers’ compensation insurance?
Pohjola Insurance applies the Incomes Register’s classification of occupations to workers' compensation insurance.
Which occupational class should be used if a person has two jobs?
If an employee has jobs that belong to two or more occupational classes, report the occupational class of the employee’s main job. Main (or primary) job is defined as the job in which the longest hours are usually worked.
When should data be reported to the Incomes Register under ‘Athlete’?
The ‘Athlete’ data item is used to report payments of athletes’ wages on the basis of athletes’ contracts. Such payments include wages and salary or non-wage compensation for work. The data item is used to report payments of athletes’ wages only.
A typical example of athletes’ wages is a salary paid to a team player based on a player’s contract. Wages transferred to an athlete fund are not included in the payroll bill.
The data item is not used, for example, when reporting other than sports-related wages paid to an athlete.
Self-employed person
How do I indicate that I am a self-employed person in the Incomes Register?
Self-employed persons use the Pension insurance for the self-employed data item, ‘YEL’. They also use the following Exception to insurance entries:
- No obligation to provide insurance (earnings-related pension insurance)
- No obligation to provide insurance (unemployment insurance)
- No obligation to provide insurance (accident and occupational disease insurance).
Does the insurance company obtain the self-employed person’s earnings payment data from the Incomes Register?
No, it does not. The earned income under YEL obtained from the self-employed person’s pension insurance company is applied to self-employed persons’ accident insurance.
Special groups
What are special groups?
Special groups include: pupils and students; people participating in labour market training; people participating in rehabilitative work activities; people participating in work activities for people with disabilities or intellectual disabilities; carers; family carers; people in hospitals/clinics; and elected municipal officials.
Is information on special groups obtained from the Incomes Register?
The insurance company does not obtain information on special groups from the Incomes Register. Information on special groups must be reported separately to Pohjola Insurance as before either using the op.fi service or on a paper form. If you need to use a paper form, a request for one can be sent by email to palkkailmoitukset@pohjola.fi.
Household employer
How does a household employer report data to the Incomes Register?
Households are required to submit a report on any wages or other earned income they pay to the Income Register no later than on the 5th day of the calendar month following the month of payment. There is no minimum euro threshold for reporting payments to the Incomes Register.
You can use the SuoraTyö.fi and Palkka.fi services free of charge to calculate wages and other earned income and to report earnings payment data to the Incomes Register. The services send your household’s report to the Incomes Register automatically. You can also use the online form of the Incomes Register’s eService or, for a justified reason, a paper form, to report earnings payment data to the Incomes Register.
What does a household do when it buys a service from a company and makes the payment based on an invoice?
The household is obligated to take out workers’ compensation insurance for the employee, if the household pays the wages or other earned income directly to the employee. If the household pays for the work performed to a company based on an invoice, it is the company’s obligation to take out workers’ compensation insurance.