Reporting earnings data to Incomes Register
Report all the salaries and wages you have paid to the Incomes Register. As a rule, submit the report within five days of payment. The report must be submitted after each payment of wages. There is no minimum limit in euros for the data to be reported; wages paid to persons under 18 years of age must also be reported.
Reporting of earnings payment data to the Incomes Register
The Incomes Register is a national electronic database. It contains all information on salaries and wages, pensions and benefits. The data producers report the data on earned income to the Incomes Register in real time.
Report all the salaries and wages you have paid to your employees to the Incomes Register.
Report earnings using the earnings payment report. Submit the report within five days of payment. Do this after each payment of wages.
You can send the earnings payment report in two different ways: through the payroll system your company is using or by logging in to the Incomes Register’s e-service. In the e-service, you can fill in the form or send the data as a file.
We receive the TyEL earnings data directly from the Incomes Register
The TyEL earnings payment data will arrive at Ilmarinen on weekdays within approximately two hours of when you reported it to the Incomes Register. TyEL earnings are the compensation paid for work performed while in an employment relationship. As a rule, the TyEL earnings and earnings that accrue pension are the same as the earnings subject to withholding tax.
Also report fringe benefits to the Incomes Register
The TyEL contribution will be calculated based on the earnings data reported to the Incomes Register
Changes to the earnings payment report
Did you notice an error in your earnings payment report?
If you have made an error in the earnings payment report, correct it as soon as possible. If you do not notice the error until later, you have 10 years to correct it. How you should correct the error depends on what the error relates to. The payer must correct incorrect data in the earnings payment report in the Incomes Register either by submitting a replacement report or by cancelling the previous report and submitting a new report.
Read more about correcting data in the Incomes Register >
Did you forget to submit an earnings payment report?
If you submit an earnings payment report too late, you may have to pay insurance contribution interest. This is because the TyEL contribution falls due in the second month following the payment of wages. In this case, insurance contribution interest will be added to the insurance contribution for the second month. The Tax Administration can impose a late-filing penalty for an earnings payment report that is submitted late.
Read more about the late-filing penalty (tulorekisteri.fi) >
When your employee retires
When your employee is retiring, include the information in the report to the Incomes Register. Also state the end date of his or her employment relationship and the reason for termination. When you report the information to the Incomes Register, we will receive it almost in real time. If you report wages paid to a retiring employee several times during a month, include the employment relationship end date in each report.Read more about reporting a retiring employee’s earnings
Employer’s separate report
In addition to the earnings payment report, you should also submit another report to the Incomes Register, the so-called employer’s separate report. This separate report is only submitted once a month, whereas you may submit several earnings payment reports in a month, as they must be submitted after each payment of wages.
Read more about the employer’s separate report (tulorekisteri.fi) >