How to change a report made in the Incomes Register

Errors need to be corrected in the Incomes Register without delay to ensure that correct information is available to everyone who needs the data. If you are aware of an error in the report you made, you are obliged to correct it without delay. The data is retained and can be corrected in the Incomes Register for ten years.

ERROR IN A REPORT: CHANGE AN INCORRECT REPORT IN THE INCOMES REGISTER

The payer of the wages or salary is obliged to correct any errors in the data without delay.

In most cases, the data is corrected in the Incomes Register using the replacement method. In practice, this means that all of the data in the original report must be resubmitted.

Submit the replacement report for the same payment date as the original report.

You cannot report errors to the Incomes Register’s or Ilmarinen’s customer service. The payer submits a replacement report.

Please note that in some cases, errors must be corrected by cancelling the erroneous report and creating a new report. This must be done when, for example, the pension policy number is incorrect or when you have reported employees’ income data as a temporary employer even though the employer has valid TyEL insurance. 

Read more about correcting data (tulorekisteri.fi)

ERROR IN PAYMENTS: REPORT A PAYROLL ERROR TO THE INCOMES REGISTER

The employer is obliged to correct an error that he/she has become aware of without delay. Usually, you can correct the information in the Incomes Register using the replacement method. In practice, this means that you resubmit all of the data in the original report.

Submit the replacement report for the same payment date as the original report.

Read more about correcting data (tulorekisteri.fi)

DID YOU pay too little? Follow these steps:

Submit a new report within five calendar days of when you paid the missing part of the wages or salary.

Submit the information on the wages and salary paid on the date in question.


DID YO PAY TOO MUCH? FOLLOW THESE STEPS:

Unjust enrichment: Did you pay income on the wrong basis, to the wrong persion or was the payment too large? 

Make the correction immediately when you notice the unjust enrichment. 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 under the ‘unjust enrichment’ income type the amount paid in excess.

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

See the Incomes Register website for more instructions

Overpayments can also be treated as advance pay: 

If you are treating an overpayment as advance pay, submit a new report in connection with the next payment.

In this case, deduct the overpayment from the new payment. Report the paid amount.

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.

when should data be deleted or cancelled in the incomes register? 

Always cancel an earnings payment report when you make any of the following corrections:

  • Correction of the payment date
  • Correction of the payment month
  • Correction of the payer’s and income earner’s customer identifiers
  • 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 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

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

How to submit a replacement report (tulorekisteri.fi)

How to cancel data from the Incomes Register (tulorekisteri.fi)