Finland Payroll and Incomes Register 2026
Guide to wage payments, withholding, earnings payment reports, employer separate reports and the five-day reporting deadline.
Short answer
In Finland, wages and other reportable payments are generally reported to the Incomes Register within five calendar days of the payment date. The employer's separate report for the health-insurance contribution is due by the fifth day of the month following the payment month. A regular employer must also file 'No wages payable' for months without wages. Employer contributions are generally paid in MyTax by the 12th of the following month.
1. Payroll timeline
Checklist
- Set payday
- Calculate withholding/social insurance
- Earnings report within 5 days
- Separate report by 5th of next month
- Contributions generally by 12th
2. What is reported?
Checklist
- Wages
- Fringe benefits
- Fees/compensation
- Expense reimbursements
- Non-wage compensation where applicable
- Withholding
3. Common errors
Checklist
- Missing five-day deadline
- Missing fringe benefits
- Forgetting no-wages report
- Wrong income type
- Missing international employee data
- Late corrections
Common questions about this topic
Do very small wage payments still have to be reported?
Under Vero's general guidance, there is no general euro minimum threshold for reportable wage payments.
Official sources
The following official or public sources were checked for this guide. Current authority instructions always take precedence.
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