Reporting salaries
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Reporting salary information to the Incomes register
As an employer, you report all salaries and other earnings paid to employees to the income register after each payroll. From there, Elo receives the necessary information for calculating the TyEL insurance payment and employees' pensions.
Reporting time
Companies must submit the income register report within five days of the payroll date. Households must report earnings information to the Incomes Register by the 5th day of the month following the payroll month.
Elo's company identifier and pension arrangement number
For the report, you need Elo's company identifier, which is 54.
If you are a Contract Employer and have a TyEL contract insurance, you also need your TyEL insurance number (pension arrangement number), which you can find in the online service and on invoices.
If you are a temporary employer and need a pension arrangement number for reporting, use Elo's technical insurance number 54-0000000U.
Frequently Asked Questions about the income register
Reporting channels
There are two alternative electronic reporting methods available for reporting earnings information to the Incomes Register.
• The Incomes Register's electronic service, where you can upload a file generated by the payroll software or fill in the earnings information on an online form.
• Automatic reporting from your own payroll system via a technical interface. In this case, no separate login to the Income Register is required. The connection between the system and the Income Register is established using a certificate obtained from the Income Register.
Reports can only be submitted using paper forms for special reasons.
Detailed instructions and login to the income Register's electronic service are available at www.tulorekisteri.fi.
If you use Palkka.fi or palkkaus.fi for payroll, the salary information is sent directly to the Income Register from there.
Earnings subject to TyEL
Minimum earnings
The need for insurance arises when an employee's earnings first exceed 71,72 euros per month in 2026 (70,08 € år 2025). At that point, the employee must also be in an employment relationship with their employer and be of insurable age. If the salary does not exceed the minimum threshold in each working month, it is not mandatory to insure that month's earnings under TyEL. However, this must be noted in the Income Register.
What earnings are subject to TyEL?
Earnings covered by TyEL insurance generally consist of employees' taxable gross salaries. One report includes the information for one employee's single payroll period. The report can include various types of income, such as cash salaries, fringe benefits, and mileage allowances.
Read more about which earnings are subject to TyEL (PDF)
Impact of payroll timing
The minimum age for TyEL insurance is 17 years. If an employee's employment began before that, they are insured under TyEL from the start of the month following the attainment of the minimum age. Similarly, when the maximum age for insurance is reached, the employee is insured until the end of the month in which that age is reached. It is important to note that the salary is reported to the Income Register for the month in which it is paid.
Voluntary TyEL insurance
Positions of trust as an employer, you can choose to take voluntary TyEL insurance for individuals in positions of trust. Positions of trust are generally not mandatorily covered by TyEL, unless the employee is simultaneously in an employment relationship with the entity for which they hold the position of trust.
• Position of trust include, for example
• Position of trust in labor market organizations and ideological associations
Memberships in supervisory boards, advisory boards, and management boards. A position of trust typically involves some form of selection process, such as an election. The trust position lasts only for a specific term, and the person elected to the position of trust cannot be dismissed during the term except through administrative actions. All tasks under the same payer during the calendar year are considered a single trust position.
The same earnings and age limits apply to the insurance of trust positions as to other TyEL insurance.
Voluntary insurance for work abroad
Voluntary insurance for work abroad refers to TyEL insurance taken by a Finnish employer for an employee working abroad who is not covered by statutory TyEL insurance but whom the employer wishes to insure under the Finnish social security system. Voluntary insurance may be necessary when
• An employee is sent abroad to a foreign subsidiary of the same Finnish company or to another Finnish company or its subsidiary, and the employment relationship with the Finnish employer does not continue.
• An employee is hired directly from abroad to work for a Finnish company or its subsidiary or affiliate.