FinlandVero
Pay-transparency employers must file cash wages itemised in register
Vero's wage guidance makes itemised cash-wage filing mandatory for pay-transparency employers and ends deduction codes 411 and 418 on 31.12.2026.
By Taxxa AI OyPublished 29 October 2026
Industry: Across industries
Employers that must report pay-transparency data have to file cash wages to the Incomes Register itemised, not as a lump sum.Vero Vero's updated guidance on reporting cash wages and wage deductions states that filing cash wages itemised is mandatory where the employer has a duty to report pay-transparency information
Vero, with further detail on those reporting duties given in the guidance Palkat: tietojen ilmoittaminen tulorekisteriin.
The two filing methods otherwise remain. Itemised filing (ilmoitustapa 2) reports cash wages with complementary income types so that the total pay is the sum of those types and the payer does not have to total the income separately; all register data users can then use the data in their own operations. Lump-sum filing (ilmoitustapa 1) reports the cash wage as a single total, which remains the minimum for other payersVero and is still recommended to be itemised. Itemised data must be given within the same deadline as the mandatory data.
Vero The two methods cannot be used at the same time on the same report, but they can be varied across different reports.
Payers that stay on the lump sum should expect follow-up questions, because thinly reported data is not precise enough for every data user. The guidance names Kela as an example: it needs more detailed cash-wage data when granting sickness allowance or parental allowance.
The same update ends two wage-deduction income types.Vero The employee-charged share of an employer-paid collective supplementary pension insurance (411)
Vero and the voluntary individual pension insurance payment (418)
Vero are both marked as expiring on 31 December 2026
Vero. Filers still using those codes must move off them before they lapse.
Vero
The reissued Finnish guidance applies from 1 January 2027Vero, and the Swedish-language page currently carries only an update notice directing readers to the Finnish version while the translation is being updated. The guidance text was otherwise language-edited.
The change comes from Vero's guidance Tietojen ilmoittaminen tulorekisteriin: rahapalkat ja palkasta vähennettävät erätVero, diary number VH/5646/05.00.00/2026, with pay-transparency duties detailed in Palkat: tietojen ilmoittaminen tulorekisteriin.
If your organisation has pay-transparency reporting duties, switch cash-wage filing to the itemised method and stop using deduction codes 411 and 418 before 31 December 2026.