The National Incomes Register (Kansallinen Tulorekisteri, KATRE) was introduced for salaries and benefits on 1.1.2019.
The Incomes Register obliges every entity that pays wages or benefits to report the information to the Incomes Register. Fringe benefits will be included in the scope of reportable benefits when they have been made available to the employee.
The benefits to be reported are lunch and commuting benefits, as well as benefits that exceed the tax limit (current limits can be found here.)
If the employee is paid both a cash salary and fringe benefits, the information on both payments must be reported to the Incomes Register no later than the fifth calendar day. If the employee has not been paid a salary paid in cash at the same time, the information on fringe benefits can be reported on a monthly basis: however, the information on fringe benefits must be reported to the Incomes Register no later than the fifth day of the month following the benefit payment date. So, for example, a fringe benefit paid on January 15th must be reported by February 5th.
Read more about the income register on the website of the Tax Administration