National online database Incomes Register will be deployed on 1st January 2019. Edenred has taken the Incomes Register requirements into consideration and is providing information and recommendations for reporting employee benefits. We will inform our customers during December 2018.
The employer must inform to the Incomes Register all earnings and benefit information. Fringe benefits must be submitted to the database if those are given to the employees use. If the employee is paid both salary and fringe benefits, must the data be submitted within 5 calendar days of the payment date to the Incomes Register. If the employee is paid only fringe benefit, not salary, the information of the fringe benefit can be reported on monthly basis; the fringe benefit must be submitted no later than on the fifth day of the next month. For example, if the fringe benefit is paid on January 15th must be the information be submitted to the Incomes Register at the latest on 5th February.
You can read more about the Incomes Register from the pages of Finnish taxation authority.
National online database of income and benefit information. The database is a huge step towards digital society. Earnings payers have to inform the salary payment information to the register within 5 calendar days. The Finnish Tax Administration’s Incomes Register Unit maintains the Register.
Only the parties who are entitled to the information. The parties in 2019 are f. ex. Kela, Finnish Tax Administration, Unemployment Insurance Fund. Data users are entities that are entitled to the information by the law. There are no added / extended permissions compared to previous permissions.
Recommended way is to use the technical interface where the data is delivered straight to the Incomes Register from company’s payroll system. The technical interface requires certificate.
Company can also deliver the information by submitting the data as a XML download or filling the web form. Maximum data size is 5 MB or 10 000 announcements.
Incomes Register uses “income types” in the database for information submitting. Commuting benefit must be informed if the benefit is given to employees in any form. Meal benefit income type depends on the form the benefit is given to employees. Recreational benefit must be informed on the same timetable it is handled in the payroll. If the recreational benefit is under 400 € / employee / year and it is not handled in the payroll, the data must not be informed to the database. Please note, hat the income type for the data submitting to Incomes Register depends on the form the each benefit is given to the employees use.
You can find more frequently asked questions with answers from the pages of Finnish taxation authority.