Employer reports

Reporting earnings information

As an employer, you will report information about employees and their earnings to the Incomes Register. Reports must be submitted individually for each employee and each particular payment of salary/wages. Elo will retrieve from the Incomes Register the necessary information to calculate your TyEL insurance contributions and the pensions for employees.

Earnings to be recorded under your TyEL insurance include primarily the taxable gross salaries/wages of your employees.

Frequently asked questions about the Incomes Register > 

Report earnings to the Incomes Register

You must report all earnings paid on 1 January 2019 or later and any related corrections to the Incomes Register. Elo cannot submit reports or corrections to the Incomes Register on your behalf.

  • Companies shall report earnings information to the Incomes Register within five days from the salary payment date.
  • Households shall report earnings information to the Incomes Register by the 5th day of the month following the salary payment month.

The Incomes Register offers the following electronic reporting methods:

  1. In the e-service of the Incomes Register you can upload files generated by your payroll software, or submit the earnings information using the online form. To submit a report, you need to log in to the e-service. You can authorise e-service users through the Suomi.fi service or the Katso service, if necessary.Read more about the authorisation.
  2. Automated reporting from your own payroll system is possible via the technical interface. The payroll system must be compatible with the Incomes Register. There is no need to separately log in to the Incomes Register. To establish the connection between the system and the Incomes Register, you need to download a digital certificate from the Incomes Register.Read more about the certificate.

Reports can be submitted to the Incomes Register in paper format for special reasons only.

If you are registered as a contract employer for Elo, you need to include the following details in your reports to the Incomes Register:

  • Elo’s pension provider code: 54
  • The pension policy number, which is your TyEL pension insurance policy number: 54-XXXXXXXX. Check your insurance policy number from Elo’s Online Service or from the messages or invoices sent to you by Elo.

If you are an occasional employer, you can submit your reports as follows:

  1. Using file transfer in the e-service of the Incomes Register, or via automated reporting from your payroll system, or in paper format. For reporting, you will then need
    • Elo’s pension provider code: 54
    • Occasional employer’s pension policy number: 54-0000000U

  2. Using the online report form available in the e-service of the Incomes Register, or via the payroll calculation service Palkka.fi. Then, the abovementioned information is not required. All you need to do is to select Elo as your pension insurance provider.

For detailed instructions and logging in to the Incomes Register.

Changes in business activities

How do I proceed

Changes occurring in the business activities of a contract employer, such as changes in ownership or company form, can have an impact on the TyEL insurance. It’s a good idea to contact Elo when any changes occur.

The company no longer has employees or the business activities are ending

Notify Elo of the termination of your TyEL insurance if

  • you no longer have any employees that are insurable under TyEL, or
  • your business activities are ending.

You can submit the notification through Elo’s Online Service or by contacting our Customer Service.

If you use the annual notification method for TyEL insurance, you will also need to report the information concerning the termination of employment and final earnings as related to your employees. The TyEL insurance policy will terminate when we have received all the necessary information.

Changes in ownership

A company’s ownership can change, for example, as the result of the sale of the business or a change in the partners or shareholders.

  • If you, as a private entrepreneur, sell your business, please notify Elo of your decision to terminate your TyEL insurance policy.
  • Notify Elo of any changes concerning the partners in a partnership and limited partnership. These changes will not, however, affect the validity of the TyEL insurance policy.
  • Changes in shareholders of limited liability companies need not be reported, unless the change affects belonging to a group. If a shareholder works within the business, the change in ownership may affect whether the owners fall within the sphere of TyEL or YEL. YEL insurance must be taken if the share of ownership is alone more than 30 per cent or together with family members more than 50 per cent.
Changes in company form

A change in company form refers to, for example, a situation in which

  • you change your private trade name into a limited liability company, a partnership or a limited partnership,
  • a partnership is turned into a limited partnership or a limited liability company,
  • a limited partnership turns into a limited liability company or partnership,

If the business ID changes,

  • notify Elo of the termination of your current TyEL insurance policy
  • take a new TyEL insurance policy for the company carrying on the activities, if that company did not already have a policy.

If the business ID does not change, Elo will amend the company's details under the TyEL insurance policy as of the date of registration.

Notify Elo of the changes using a free-form notification. The notification should include a copy of an extract from the Trade Register or Register of Associations, the certificate of the registration of a trade, or other similar document.
Mergers and demergers

If a limited liability company merges with another company, notify Elo of the termination of the merging company's TyEL insurance policy. Take a new TyEL insurance policy for the receiving company, if that company does not already have a policy.

If a limited liability company demerges into two or more companies, notify Elo of the termination of the TyEL insurance policy of the demerging company. Take new TyEL insurance policies for the companies formed through the demerger.

Elo is here to help and support you

Elo's Online Service is always available for you to use whenever it's most convenient for you. For TyEL and YEL insurance matters, please call us at +358 (0)20 694 730 (weekdays 8 a.m.-4:30 p.m)