Instructions for reporting income data to the Incomes Register

This page contains answers to frequently asked questions on submitting earnings payment reports to the Incomes Register, from the perspective of pension insurance. The instructions will help you save time. Errors need to be corrected in the Incomes Register without delay to ensure that they are available to everyone who needs the information. The data is retained and can be corrected in the Incomes Register for ten years.

Reporting instructions

The earnings payment report is made separately for each employee on each payment date. The earnings payment report, i.e. earnings report, must be submitted five days after the payment date. All paid income data must be reported to the Incomes Register regardless of the income earner’s age or amount of wages or salary. Also wages or salary paid to a self-employed person must be reported. Remember that salaries and wages can also be reported before the payment date. The report can be submitted no earlier than 45 days before the payment of wages or salary.

Read more about temporary hiring

Income data is reported to the Incomes Register using income types. The income types have a default setting indicating whether they are income subject to social security contributions, such as pension insurance contributions, or not. In some income types this default setting can be changed. For example, if the wages or salary remains below the lower limit for insurance under the Employees Pensions Act (TyEL), or the employee is under 17 or older than 68, indicate in the earnings payment report’s ‘Type of exception to insurance’ information that the reported salary or wages is not income subject to TyEL insurance. In this case, the employment pension insurance company does not receive information on these salaries or wages.

Read more about the Incomes Register guidelines

Fringe benefits paid to employees shall always be reported using the earnings payment report. For this purpose, the Incomes Register has its own income type codes. Report the entire tax value of the fringe benefit as its own income type. If a reimbursement has been collected from the income earner, report the reimbursement as its own income type.

More reporting instructions can be found on the Incomes Register website 

Data can be submitted manually using an online form in the Incomes Register’s e-service. The submitter must log in using Suomi.fi authentication.

Fill in and report to the Incomes Register the name, business ID and address information of the employer and the first and last names and identity number of the employee.

The report must always contain the TyEL insurance number, i.e. pension policy number. The option is not available if you have selected ‘Temporary employer’ as the type of data provider.

Carefully fill in the form. Please be thorough, since if data is missing you will be asked to fill in a new report in the Incomes Register.

A company shall submit the employer’s separate report once a month. The separate report is employer-specific and does not include data on individual employees. Submit it at the latest by the fifth of the month following the payment of wages or salary. For example, file a report on January’s payroll at the latest on the fifth of February.

A regular employer, casual employer and household employer can submit a separate report.

One of the following must be given in the employer’s separate report:

  • The total amount of employer’s health insurance contributions during the month and any deductions.
  • When the employer belongs to the employer register, report that wages have not been paid during the month (‘No wages payable’ data item).
  • Income paid during the month that is not subject to health insurance contributions (‘0’ data item). Submit this data, for example, if you have only paid tax-exempt reimbursement of expenses.

Read more about the employer’s separate report on the Incomes Register website

Data can be reported to the Incomes Register on paper only in special cases. A special case could be one, for example, in which online reporting is impossible for a private person, an estate, casual employer or foreign person due to a technical problem.

You can view the data submitted in the Incomes Register’s e-services. The service allows you to report income data and to correct it. You can order reports on the submitted data.

Log in to the service. Select from the start menu whether you wish to continue as a private person, company or organisation representative or whether you wish to use the service on behalf of another private person. The page also enables you to upload files to the Incomes Register. The instructions apply to people who are entitled to report income data to the Incomes Register.

Further instructions on the Incomes Register’s instructional video (in Finnish)

Reporting the policy number

Ilmarinen’s pension policy number starts with 46- and it is 11 characters long.

The employer arranges for the pension cover of their employees either as a temporary employer or as a contract employer. The pension policy number is the employer’s policy number given to a contract employer by the pension insurance company. Temporary employers do not have a pension insurance policy with a pension insurance company.

If a temporary employer pays to their employees earned income used as a basis for calculating the pension, the employer must, however, report the company code (46) and the pension policy number of the employment pension insurance company with which the employees are insured.

If the income data of the income earners is submitted to the Incomes Register through the technical interface or uploading service or on a printed form, the temporary employer’s pension policy number is 46-3000000V and the employment pension insurance company’s code is 46. This code must only be used to report the income data of a temporary employer. If the employer has valid TyEL insurance, all earnings payment reports shall be made to that policy (pension policy number).

In the Incomes Register, the policy number of an employment pension insurance company is called the pension policy number. The pension policy number is always 11 characters in length.

If the policy number of your company is shorter than 11 characters, characters must be added to make it the correct length. This is achieved by adding the required number of zeros immediately after the dash.

If the income earner is insured under the Self-employed Persons’ Pension Act, the income data provider must always include the employment pension insurance company’s code in the report. Ilmarinen’s company code is 46.

An employee is retiring

Yes. If the final wages or salary are not paid until the person has already retired, Ilmarinen will allocate it to the granted old-age pension as follows:

  • The payment date for the final wages or salary must be in the same month as the old-age pension. If the old-age pension begins on January 1st , the final wages or salary must be paid latest by January 31st .
  • When the final wages or salary are reported, the report must include the final date of employment. This date should be earlier than the start date of the pension, which in the example must be no later than December 31st.
  • Always report the final date of employment in addition to the wages or salary paid to the retiring employee!

Yes. The compensation must be paid during the month in which the old-age pension begins. When you report the final wages or salary, the report must include the final date of employment that is earlier than the start date of the pension. If the pension begins on the first of the month, the final date of employment must be no later than the last day of the preceding month.

We have shortened the time it takes for applicants to receive a pension decision by issuing a provisional pension decision immediately after applying. In the best cases, the pension decision can be issued on the same day if the pension was applied for online.

Read more about retiring

We recommend that you apply for pension by logging in to our online serviceOnline, you can also see your up-to-date earnings-related pension record, as well as an estimate of your accrued pension before you apply. We recommend applying for pension approximately one month before you retire.

Exceptions in reporting

Everyone between the ages of 17 and 67 who is paid wages or salary in the amount of EUR 59.36 per month is covered by earnings-related pension insurance (TyEL). The obligation to insure begins at the start of the month following the month in which the employee turns 17 and ends at the end of the month in which the employee turns 68.

If the employee is younger than 17 or 68 or older, select ‘No obligation to provide insurance (earnings-related pension insurance)’ as additional information in the report. Also select this item if the employee is paid wages of less than EUR 59.36 per month.

However, if you have withheld pension contributions from the wages of less than EUR 59.36, you cannot select the ‘No obligation to provide insurance’ data. When the employee’s share of the TyEL contribution has been withheld from the wages, the employer must pay the entire pension contribution. In this case, the employee accrues pension according to law.

Self-employed persons who have taken out pension insurance for the self-employed (YEL) are not covered by the Employees Pensions Act (TyEL), even if they pay themselves wages from their company. 

If the income earner has YEL insurance and is a self-employed person in a company paying wages or salary, select ‘YEL’ as the earnings-related pension insurance detail in each earnings payment report. If the self-employed person has YEL insurance, his/her earnings payment report must not contain any other earnings-related pension insurance details. Incorrect data can result in pension payments being collected twice for the same earnings.

Please note that only the wages or salary received by the self-employed person is reported to the Incomes Register, not the person’s confirmed income. The wages or salary are reported to the register for tax purposes.

Additional information and assistance

As a general rule, the Incomes Register’s customer service answers any questions on using the Incomes Register and submitting reports. You can reach the Incomes Register’s customer service here.

The Incomes Register provides guidance

  • on maintaining data in the Incomes Register
  • in contractual matters that require the use of the Incomes Register
  • in the Incomes Register’s technical matters related to reporting to the Incomes Register, the distribution of data and using the system, such as interfaces between payroll management software
  • on reporting data and correcting errors
  • on the distribution of data and the application of the act on the income data system

Ilmarinen’s customer service will answer any pension insurance-related questions. We also provide advice on your reports to the Incomes Register that are related to earnings-related pension insurance. We provide advice on

  • the general use of the Incomes Register
  • how and what income data should be reported to the Incomes Register
  • correcting data in the Incomes Register

Ilmarinen’s customer service on weekdays from 8 am to 5 pm, tel. +358 10 195 000. You can also ask the Ilmari chatbot about the Incomes Register, 24/7.

Read more about the Incomes Register and chat with the Ilmari chatbot