Large employers must file itemized wages from 2027

Pay reporting to the tulorekisteri income register becomes itemized by law for large employersVero. Cash wages must be filed with reporting method 2, the detailed 200-series income-type accuracy, for pay periods starting 1 January 2027 where the employer regularly employs at least 150 employees during the calendar yearVero, and for pay periods starting 1 January 2030 where the headcount is 100–149Vero. Employers with fewer than 100 employees may continue to file the aggregate method 1, though the guidance recommends the detailed method. The headcount test covers companies established in Finland and foreign companies with a Finnish permanent establishment, and the guidance editions apply from 1 January 2027.

For covered employers, data that used to be voluntary turns mandatory on the payroll report: cash wages with method 2Vero, regular weekly working time, the form of pay (full-time or part-time) and the part-time percentage for part-timers. Statistics Finland compiles six pay-gap figures from these reports on the employer's behalf — the gender pay gap, the gap in variable components, the median gaps with and without variable components, the share of women and men receiving variable components and the shares in each pay quartile — and delivers them to the Equality Ombudsman. Reporting is electronic only, through the web form, upload service or technical interface; paper cannot be used even with special reason. Separately, the employer must declare the gender pay gap by employee group, split into ordinary basic pay and variable components, on the employer's separate declaration for the preceding year.

New income types arrive for family carers and optionsVero. Codes 344 (foster-family carer fee), 345 (support-family fee) and 346 (substitute informal carer fee) join the table with code 383 for unlisted-company employment options with deferred tax. Codes 410 and 411 for employer-paid collective supplementary pensionVero and code 418 for voluntary individual pension contributions expire on 31 December 2026Vero. The Swedish editions of both guidances are placeholders while translation is in progress, so Swedish-language readers must use the Finnish editions in the meantime.

Enforcement sharpens. The income register may impose a conditional fine (uhkasakko) where a payer neglects a statutory reporting duty and the neglect is not minor, ordering compliance under threat of the fine, which the Register Unit may then enforce. An income earner may also report errors in their own data to the register, obliging the payer to correct them; corrections further to an oikaisuvaatimus follow the register's correction guidance. Where the earner has no valid Finnish or foreign identifier at all, the report must state that the earner has no identifier, and payers must not use self-generated identifiers.

Employers should determine their regular headcount, switch payroll software to method 2 in time, and collect weekly working time and pay-form data for every employee. The legal basis is Tasa-arvolain (609/1986) 6 d §Vero, with duties starting for pay periods from 1 January 2027 for employers with at least 150 employeesVero and from 1 January 2030 for 100–149 employeesVero.