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Reporting salaries to the Incomes Register

January 20, 2019

Starting from 2019 all employers must report the salaries, benefits, employment remunerations and other earnings from work to the national Incomes Register. The Incomes Register is a national online database, which contains information on wages and earnings. The incomes register replaces the old system where the same information had to be reported separately to several different government bodies.

Foreign employers must submit earnings payment reports to the Incomes Register in the following situations:

• Income is paid to an employee working in Finland, and one of the following criteria is met:
  • The employee is insured in Finland.
  • The employee stays in Finland for more than six months, even if they are not insured in Finland.
  • The employee works in Finland as a leased employee for a service recipient in Finland. The data must be submitted when the tax treaty between the employee’s country of residence and Finland allows the taxation of a leased employee’s wages in Finland, or when there is no tax treaty.
• An employee working abroad is paid income, and the employee is insured in Finland.

The information in the register will be used by the Finnish Tax Administration, Kela (Social Insurance Institution of Finland), the Employment Fund, earnings-related pension providers and the Finnish Centre for Pensions.

Please note that the reporting obligation is more comprehensive if the company has a permanent establishment in Finland or it has voluntarily registered with the Finnish Tax Administration’s Employer Register.

For more info: https://www.vero.fi/en/incomes-register/

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