Retirement reports must now name the TyEL insurer

Retirement notifications in the income register now carry the pension insurer's identity.Vero When an employee retires on an old-age pension, the payer reports the end of the employment — start and end dates plus termination reason 6 (Eläkkeelle siirtyminen) — and, where the employee is within earnings-related pension coverage and earnings exceed the pension insurance lower limit, must now also report the pension insurance dataVero: the pension provider's company ID and the pension arrangement number. The pension provider reads the retirement from the register, so the insurer fields have to be right on the same pay report.

The mirror case is explicit. Where the employee falls outside pension coverage because of age, or earnings stay below the lower limit, the payer reports the insurance exception type "Ei vakuuttamisvelvollisuutta (työeläkevakuutus)" instead, and no insurer data — no company ID, no arrangement number — is given. The same exception logic reaches the final-pay report: the final pay filed once its amount is known repeats the retirement data, including the insurer fields where coverage and the earnings limit require them.

The public-sector extension narrows to Keva alone.Vero The additional block that used to be filed where the insurer was Keva or Suomen Pankki is now filed only where the insurer is KevaVero, adding the Keva or Suomen Pankki coding of the termination reason, the registration basis and the occupation data. And the Bank of Finland pension-charter ground — insurance under the pension rules of the Act on the Bank of Finland (214/1998) — is gone from the grounds on which the employee's TyEL insurance is selected; the remaining grounds are TyEL (395/2006), JuEL (81/2016), MEL (1290/2006), the Orthodox Church Act (985/2006) and the Åland pension rules. The Bank's company code remains in the provider list, but it no longer anchors a TyEL selection.

The rest of the reissue is language maintenance around unchanged substance: one pay report still carries only one pension insurance entry, MYEL/YEL recipients are still reported with "MYEL"/"YEL" on every report and nothing else lest users double-count the income, and voluntary Finnish pension insurance is still flagged with its own exception type. The reissued guidance applies from 1 January 2027VeroVero until further notice. Legal basis: TyEL (395/2006) pension-insurance reporting, applied through Vero guidance Tietojen ilmoittaminen tulorekisteriin: vakuuttamiseen liittyvät tiedot.