As of 1 January 2019, employers need to report compensation paid to employees to the National Incomes Register (tulorekisteri). The National Incomes Register is a national online database of income information. The National Incomes Register contains comprehensive information on earnings, pension, and benefit information of each individual. Reporting to the National Incomes Register replaces former employer's monthly and annual information returns.
As of the beginning of January 2019, employers and other payers are required to report details of different payments such as earnings, fringe benefits, bonus, compensation for work, and other earned income to the National Incomes Register within five days after payment.
Foreign organisations who have no physical presence in Finland but have employees working in Finland are required to report salaries to the National Incomes Register in certain situations, such as when the employee resides in Finland for more than six months or when the employee is covered by any Finnish obligatory social insurance.