Report wages to the Incomes Register
Report the wages of your employees within five days of them being paid. You do not need to report the wages to Varma separately. We will receive earnings data for the calculations of insurance contributions and pensions directly from the Incomes Register.
Report wages to the Incomes Register as follows
- Acquire Suomi.fi e-Authorisation. Make sure that the authorised signatories are up to date in the Trade Register. Read more about e-Authorisation on the Tax Administration's website. If you report income data directly from your payroll administration system, you will also need a digital certificate to use the Incomes Register’s technical interface. Read more about the certificate on the Tax Administration's website.
- Take out TyEL insurance with Varma. When reporting wages, use Varma's pension insurance policy number. It starts with 55- and it is 11 digits long.
- Report the wages to the Incomes Register within five days of each pay day. Learn more about reporting on the Incomes Register's website.
- Correct any errors in the wages directly to the Incomes Register. Neither the Incomes Register nor Varma has no right to correct the reports the employer has made. Report to Varma only corrections to wages paid prior to 2019.
Remember to report wages on time
Report wages to the Incomes Register within five days of the payday. The payday means the day on which the pay is in the employee’s bank account. You can also report the wages to the Incomes Register ahead of time, no earlier than 45 days before the payday.
The five days also include Saturdays, Sundays and other public holidays. If the deadline for submitting the payroll information falls on a Saturday, Sunday or other public holiday, you may submit the information on the next banking day.
Late reporting can lead to the accrual of insurance contribution interest (2.45% in 2023) on the TyEL contribution. As from 1 January 2021 the Finnish Tax Administration will impose late-filing penalty for delayed Incomes Register reports.
Reporting fringe benefits
Check the Tax Administration’s instructions on how to report fringe benefits to the Incomes Register:
Detailed guidance on reporting fringe benefits
The end date of employment of the retiring employee
Remember to also report the date when a retiring employee’s employment ends to the Incomes Register. If you report wages of a retiring employee more than once a month, include the ending date in each report. Even though the employment ending date is voluntary information in the Incomes Register, we always require this information in order to grant old-age pension.
We receive the earnings data of an employee who is retiring directly from the Incomes Register. You do not need to report the wages separately to Varma.