These instructions determine what kind of information about the payer can be submitted to the Incomes Register in Procountor. The guide compares the reporting options offered by the Income Register to in what extent reporting this information is possible in Procountor.
Determining the payer information in Procountor
Each earnings payment report contains information about the salary payer. This payer information is determined both in the Basic info view in a Procountor environment as well as on the Salary basic info view.
Company basic info
Determining the payer information starts in: Management > Company info > Basic info.
To report the salary information, the following info must be filled out in Basic info.
The official name of the company is an important identifier that is transferred as a voluntary information onto the earnings payment report. On the earnings payment report, the payer is primarily identified by the company ID or social security number.
Company ID or SSN
In Procountor, “FI” is selected when filling in the company ID.
In Procountor, “SSN” is selected when a social security number is selected as an identifier.
In Procountor, we assume that the company always uses one of the aforementioned identifiers and this is used as the primary payer identifier on the earnings payment report.
Company ID must be in the Finnish Business Information System (BIS). Procountor verifies the form of the ID when the information is saved but does not check the validity of the ID from the BIS.
A Finnish social security number must be in the Population Information System. The form of the character sequence is checked when saving the information.
We recommend the company address is filled out as precisely as possible in Basic info.
Address specifier field can be used to fill out a postal delivery address. The information is transferred onto earnings payment reports created in Procountor.
P.O. Box or street address are, from the earnings payment report point-of-view, optional fields but essential address information. It should be noted that the information filled out in the Basic info are visible on Procountor sales invoices and on salary slips.
Postal code and city are payer address information that are submitted to the Incomes Register with the earnings payment report.
It is advisable to add Country code in the address information as a specifier.
Payer identifier restrictions
In the Incomes Register, the payer identifier can be a company ID, a Finnish social security number, or the payer identifier has not been provided. If the identifier has not been given to the Incomes Register, the payer’s country code and country are mandatory information about the payer. This allows earnings payment reports to be reported in a situation where the payer is a foreign company.
The payer's identifier must be a Finnish Business ID or a Finnish social security number in Procountor. Procountor does not support sitautions in which the payer is a foreign company.
Payer’s basic information
The incomes Register has certain regulations concerning the payer information for situations where the payer cannot be identified by their company ID or social security number and the payer type is set as “temporary employer”. According to the Incomes Register, company name, first name, last name and date of birth are then mandatory payer information.
The payer is always identified by Company ID or social security number on the earnings payment report in Procountor, and so this type of information cannot be given in the company basic info. Temporary employers submitting reports through Procountor must also always have a company ID or a Finnish social security number. A temporary employer can create an earnings payment report in Procountor.
Language choice can be optionally given to the Incomes Register, but this information cannot be submitted through Procountor.
Salaries basic information
In some cases, earnings payment report must have additional information about the payer.
This is done in Management > Salary information (new) > Salaries basic info > Incomes register info.
The additional payer information must be separately given on the earnings payment report if the payer is public sector, household, foreign group company, state, unincorporated state enterprise or governmental institution with separate administration, a temporary employer or a pool of household employers.
This list does not include limited company or association as a payer since the Incomes Register requires additional information only about these specific types of payers.
Public sectors are units in charge of the public administration in Finland. The information must be given for international information exchange if the income earner has limited tax liability. When income is paid to an income earner who has unlimited tax liability, this information does not need to be reported even if the payer is a public sector.
Household has a different kind of tax liability than an association, and so if the payer is a household consisting of a private household, this information must be reported.
Foreign group company is a company that is part of a corporation that has been founded outside of Finland. The information must be submitted if the foreign group company pays a wage to an employee working abroad (i.e. an employee sent by a Finnish employer). The tax administration will give additional information about this.
If the salary payer is a state, unincorporated state enterprise or governmental institution, this must be reported on the earnings payment report.
Temporary employer has arranged their employees’ pension insurance without signing a contract with an insurance company. We recommend asking the insurance company what kind of an employer can act as a temporary employer.
Familiarize yourself with the earnings payment report data specifications utilization guide here. The previous guide is based on the information on pages 14, 15, and 16 of the guide.
Payer type restrictions
Foreign employer and specialized agencies can also be reported to the Incomes Register as a payer type.
In the Incomes Register, a foreign employer is a company that has not been founded according to Finnish legislation, whose registered office is somewhere other than Finland, or a person acting as an employer who does not live in Finland. In Procountor, the payer must always be a body that is identifiable by a Finnish company ID or a social security number, and for that reason we do not support the reporting of foreign salaries.
In the Incomes Register, a specialized agency Specialised agency is a payer whose wage income paid is not taxed in Finland based on an agreement concerning international specialized agencies. However, the income may be subject to other pension payments. The earnings payment report in Procountor does not have the option to select specialized agency as the payer type code.
Payer type sub-organization ID
The suborganization ID field is part of the additional payer information that is given either by a company that is subject to Keva in Management > Salary information (new) > Salaries basic info or a private person on the Delivery data page while creating an Earnings payment report.
Even after the deployment of the Incomes Register, Keva maintains information of employers and their suborganizations (previously “notifier ID”) and those managing the data transfers. You can read more on the effects the Income Register has to Keva customers here (in Finnish).
In Procountor, the Suborganization ID is mandatory if, in the Employees’ Pension Act insurance, one of the Keva pension insurance companies is selected:
- Keva member organizations
- Keva – Åland landskapregerings pensionssystem
- Keva – church
- Keva – Kela employment pensions
- Keva – state
The suborganization ID field in Procountor is for submitting the Keva submitter code ID. Keva’s codes are used by Municipal, church and Kela employers who are using their unique code administered by Keva for specifying the earnings payment reports of their departments and bureaus.
Payer sub-organization restrictions
There are three types of information that can be submitted to the Incomes Register as sub-organization identifiers: an identifier based on Keva's codes, a payer's own code, or a government agency identifier.
Only the Keva code sub-organization ID and the Payer's own sub-organization identifier can be entered in the sub-organization ID field in Procountor.
Incomes Register's documentation: https://www.vero.fi/en/incomes-register/software-developers/documentation/
Application instructions on the data contents of an earnings payment report: https://www.vero.fi/globalassets/tulorekisteri/palkkatietoilmoituksen-tietosisällön-soveltamisohje_v1.03_en.pdf