Incomes Register

The Incomes Register is an electronic database that will be used to store all the earned income, pension and benefit data of 1 January 2019. The Incomes Register is the joint undertaking by the Ministry of Finance and the Finnish Tax Administration with the input of the earnings-related pension industry and many other stakeholders. The obligation to report information to the Incomes Register will concern all payers of salaries, wages and benefits without any period of transition.

Why and for what benefit?

The Incomes Register will simplify employers’ reporting obligations, as they will only need to report relevant payroll information to one single register. The one report to the Incomes Register will replace the current separate notifications to, among others, the tax authorities, Elo and the Unemployment Insurance Fund. The real-time information in the Incomes Register will increase overall accuracy, ensure the proper amount of the pension contribution and accelerate the decision-making process related to pension decisions.

For whom?

During 2019

  • for employers, associations, foundations, household employers, housing companies and all others with the obligation to report earnings information to the Incomes Register
  • for the tax authorities, the Social Insurance Institution of Finland Kela, the Unemployment Insurance Fund, the Finnish Centre for Pensions (ETK) and others who utilise such information.

From 2020 onwards

  • benefit and pension information providers, including pension insurers, pension funds and foundations, the Social Insurance Institution of Finland Kela, unemployment funds, the State Treasury, and accident and life insurance companies
  • those for utilise payroll, benefit and pension information, including Statistics Finland, the Education Fund, and accident and life insurance companies.


The Incomes Register will be taken into use in stages:

  • Reporting of payroll information as of 1 January 2019
    • Employers shall report any earned income paid to the employees on 1 January 2019 and onwards to the Incomes Register.
    • Earnings paid in 2018 are still reported separately to Elo.
    • Employees can view their own earnings information recorded in the Incomes Register (later in 2019).
  • Benefit information as of 1 January 2020
    • Benefit payers, such as Elo, report pension and benefit information to the Incomes Register.
    • Benefit recipients, such as pension recipients, can view their own information recorded in the Incomes Register.
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Additional information

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