Reporting paid wages and salaries
Report all paid wages and salaries to the Incomes Register. The Employment Fund receives information related to unemployment insurance contributions directly from the Incomes Register. The wage report must usually be submitted to the Incomes Register within five days of the payment date. You can find up-to-date information and detailed instructions for reporting wages on the Incomes Registers website.
Information to be reported to the Incomes Register
A wage report must be submitted to the Incomes Register for each employee and for each pay day separately, with no euro-denominated minimum threshold.
- Always indicate the wage as subject to unemployment insurance contribution if the employee’s wage is subject to the deduction of the employee’s unemployment insurance contribution (i.e. for employees aged 18 to 64 who are not entrepreneurs as defined in Section 3 of the Self-Employed Persons’ Pensions Act).
- The employer is obliged to pay the unemployment insurance contribution if they pay wages exceeding EUR 1500 to their employees during a calendar year. Please also report wages as subject to unemployment insurance contributions even if the total paid wages remains below this threshold. The Employment Fund automatically monitors when the threshold is exceeded and only determines the contributions once your total wages paid during the calendar year exceeds EUR 1500.
- If you pay wages to a part-owner of a company, remember to indicate the part-owner status as an additional income earner detail. For the criteria for part-owners, see page Payment liability of part-owners.
- The wage report submitted to the Incomes Register may include both mandatory information (required for each report) and supplementary information. Supplementary information is used to specify mandatory information. Reporting supplementary information is recommended to avoid possible requests for further clarification afterwards. We recommend using reporting method 2 (supplementary income types) for cash wages. We also recommend reporting other optional supplementary information, such as employment relationship details.
Use the “type of exception to insurance” when the income earner is not subject to the unemployment insurance contribution. If you pay wages to an entrepreneur, or to an employee under 18 or over 65 years of age, no unemployment insurance contribution is paid on their wages. In such cases, select the appropriate “Type of insurance exception” for the situation:
- No obligation to provide insurance (unemployment insurance)
- No obligation to provide insurance (earnings-related pension, health, unemployment, and accident and occupational disease insurance)
In international situations, the liability to pay the employee’s contribution depends on the applicable legislation. If no unemployment insurance contribution is paid because Finnish legislation does not apply to the employee for unemployment insurance purposes, report the appropriate “Type of insurance exception”:
- Not subject to Finnish social security (earnings-related pension, health, unemployment, and accident and occupational disease insurance)
- Not subject to Finnish social security (unemployment insurance)
Even if the income earner is liable, a part of paid wages may be exempt from unemployment insurance contributions. Each income type has a default as to whether it is subject to the unemployment insurance contribution. If this default can be changed, it is indicated for the income type by “Insurance information type allowed – Yes.” If the contribution liability for a wage component differs from the income type’s default, please report the applicable type of insurance information:
- Subject to unemployment insurance contribution – Basis for insurance contribution: Yes
- Subject to unemployment insurance contribution – Basis for insurance contribution: No
