Incomes Register

LähiTapiola LokalTapiola

The Incomes Register is a national electronic database. It includes comprehensive data on salaries, pensions and benefits on an individual level. The system allows employers to report the salary data of the employees to all authorities and concerned parties. The Incomes Register is put into operation on 01/01/2019.

As of year 2019, LocalTapiola receives salary data required for the workers’ compensation insurance from the Incomes Register. This means that as of year 2020, salary data related to workers’ compensation insurance shall not be separately reported to LocalTapiola.

The data shall be reported to the Incomes Register by applying method 1 or 2. LocalTapiola recommends method 2.

National Incomes Register as of 01/01/2019

As of 01/01/2019, employers are obliged to report paid salaries to the Incomes Register maintained by the Finnish Tax Administration within 5 days as of the payday. The Incomes Register does not give citizens or authorities new rights to obtain information, and the users of the register will only receive information they are currently entitled to receive.

www.inkomstregistret.fi

Further information on the Incomes Register


Workers’ compensation insurance requirements regarding data in Incomes Register

As of year 2019, LocalTapiola receives salary data required for the workers’ compensation insurance from the Incomes Register. This means that as of year 2020, salary data related to workers’ compensation insurance shall not be separately reported to LocalTapiola.

The data shall be reported to the Incomes Register by applying method 1 or 2. LocalTapiola recommends method 2.

Data in method 2

  • Optional data of the Incomes Register is data that shall be submitted on request. Such data is required e.g. for benefit decisions, determination of client charges and claims settlement.
  • Submitting also this data in connection with salary payment decreases the manual settlement work.

Data required for workers’ compensation insurance

Occupation class

  • Each employee shall have an occupation class depending on the work the employee is performing. The occupation classes can be found through LuokitusEkspertti of Statistics Finland.
  • In the Incomes Register, the length of the occupation class is five characters. The length of the occupation class received from LuokitusEkspertti is four characters, and therefore number 0 shall be added as the last character.

Employer has several workers’ compensation insurance policies

  • If the employer has several workers’ compensation insurance policies, the policy covering the employee in question shall be entered in connection with the employee data.

Preparations in 2018

  • Incomes Register updates from the pay system provider meeting the requirements of the register.
  • The employer can use an interface to upload the salary data to the Incomes Register.

Schedule for start-up of Incomes Register

In 2019

  • Employers report the salary data of the employees to the Incomes Register. The report schedule is the payday + five calendar days.
  • As of 2019, the employer is not obliged to submit an annual workers’ compensation insurance report to the insurance company, since the insurance companies receive the data directly from the Incomes Register. Realized salaries in 2018 are reported with the current method in the beginning of year 2019.
  • The employer is not obliged to submit a separate annual report to the authorized pension provider and the Unemployment Insurance Fund (TVR).
  • The Finnish Tax Administration and the Social Insurance Institution (KELA) receive the salary data directly from the Incomes Register.
  • Citizens can view their personal data as of spring 2019.

In 2020

  • Benefit providers report pensions and other benefits to the Incomes Register.

Common data that shall be reported to the Incomes Register

  • Salaries, remunerations, compensations relating to work and other earnings, e.g. fringe benefits, shall be reported to the Incomes Register. In addition, tax-free and taxable compensations for costs shall be reported.
  • There is no minimum euro limit, and all salary data shall be reported regardless of the sum.
  • Data relating to salaries paid after 01/01/2019 shall be reported.
  • Obligatory data is data relating to salary payment, which is currently submitted in the annual and monthly reports to the Finnish Tax Administration, authorized pension providers, the Unemployment Insurance Fund and workers’ compensation insurance providers, e.g. LocalTapiola.
  • Optional or supplementary data is data that currently is submitted on request. Such data is required e.g. for benefit decisions, determination of client charges and claims settlement. Submitting also this data in connection with salary payment decreases the manual settlement work.

Households as employers

  • A private person employing a worker becomes an employer, and the data shall be reported to the Incomes Register.
  • Salaries for performed work, remunerations, compensations relating to work and other earnings, e.g. fringe benefits, shall be reported to the Incomes Register. Compensations for costs shall also be reported.
  • If a private person purchases a service from a company included in the prepayment register, a report to the Incomes Register is not required.
  • If a household employs a person not included in the prepayment register, the data required for the workers’ compensation insurance shall be taken into account in the report.

Citizen

  • Personal salary data and pension income data can be viewed in the Incomes Register as of spring 2019. Data on paid benefits can be viewed as of the beginning of 2020.
  • No need to attach income data to application since the authorities receive the data from the register.
  • Possibility to check in the Incomes Register that the employer has fulfilled the obligations relating to reporting. This was impossible earlier, and often errors have not been discovered until receiving the pre-completed tax return for the next year.