Correcting data reported to the Incomes Register

Earnings payer is obligated to correct any errors in the Incomes Register. On this page, you can see the instructions for when and how the errors can be corrected.

When does an error in an earnings payment report need to be corrected?

If you have made an error in the earnings payment report submitted to the Incomes Register, correct it without delay. That ensures that the correct information is available to everyone who needs it.

Correct any errors in the earnings payment report immediately when you notice them. You can correct errors as long as the data is retained in the Incomes Register, i.e. 10 years.

As a rule, errors are corrected by submitting a new earnings payment report. In that case, submit all the information contained in the original report. Use the same payment date in the new reportas in the original report.

You cannot report errors to the Incomes Register’s or Ilmarinen’s customer service; instead, you must make a replacement report as the payer of the wages.

Sometimes this is not enough, and you must first cancel the original, erroneous report and create an entirely new report. Do this if the error concerns the pension policy number or if you have reported your employees’ earnings payment data as a temporary employer while you have a valid TyEL insurance policy.

For more information and guidance, go to the Incomes Register’s website and the guidelines drawn up by the Incomes Register.

Did you pay too little? Follow these steps:

Submit a new earnings payment report also if you paid too little. Submit a new report within five calendar days of when you paid the missing part of the wages. Submit the information on the wages paid on the date in question. 

Did you pay too much? Follow these steps:

Did you pay earnings on the wrong basis, to the wrong person or was the payment too large? In that case, your error would be considered a so-called unjust enrichment. You have two options to correct the error.

Option 1. Recover the payment and submit a new report

Make the correction immediately when you notice the error. Use the same income type in the report as in the original report and deduct the unjust enrichment amount from this income type. In addition, report the overpayment with the same income type “unjust enrichment”.

When you have recovered the payment from the income earner, submit a new report. Submit the report within five calendar days of when the payment has been allocated to the right person using the report’s income recovery data.  There are two income recovery methods available: gross and net recovery.

Option 2. Treat the payment as advance pay

You can also treat the overpayment as advance pay. If you do so, submit a new report in connection with the next payment.  Deduct the overpayment from the new payment and report the amount that you paid.

Should data be replaced or cancelled?

There are two methods of correcting data in the Incomes Register: a replacement report or by cancelling and submitting an entirely new report. Cancelling data means deleting data from the Incomes Register entirely.

In most cases you can correct the original report with a replacement report.

If correcting the data requires the erasure of the old data, see below for additional instructions.

Always cancel the data report when you do one of the following corrections:

  • Correction of the payment date
  • Correction of the pay period
  • Correction of the payer’s and income earner’s customer identifiers
  • Correction of the data Athlete or Organisation in the income earner’s additional data
  • Correction of the data Temporary employer in the payer’s data
  • Correction of the customer identifiers of the actual employer in the ‘Substitute payer’ data group
  • Correction of the income earner’s date of birth
  • Correction of the information ‘Acts as a substitute payer’
  • Correction of the pension policy number
  • Correction of the occupational accident insurance company identifier or policy number
  • Corrections to type of exception to insurance data:
    • Retroactive changes to ‘No obligation to provide insurance’ data
    • Retroactive changes to ‘Not subject to Finnish social security’ data
    • Retroactive change to ‘Voluntary insurance in Finland (earnings-related pension insurance)’ data.

When you correct any of this data, cancel the original report and then submit an entirely new report.

Use the Incomes Register’s report reference or the payer’s report reference to allocate the cancellation to the correct report.

Read more about submitting a replacement report ( >
Read more about cancellation of data in the Incomes Register ( >