Finland income reporting requirement

Since 1 January 2019, employers have been required to report all salaries directly to the national Incomes Register (Tulorekisteri) through an online database maintained by the Finnish Tax Administration (incomesregister.fi e-service). Employers must report employees’ wages no later than five days after the payment date. The implementation of a digital reporting system has been in process since late 2015 and is intended to replace the employer’s semi-annual reporting burden.