How to fill in a payroll declaration for workers’ compensation insurance

This page provides instructions for filling in a payroll declaration for workers’ compensation insurance. The information in the payroll declaration is used to calculate the premium for the mandatory workers’ compensation insurance, any voluntary insurance policies taken out in connection with it, and the employees’ group life assurance.

Payroll data from the Incomes Register

We always use data from the Incomes Register when it is available. Therefore, we will only send the payroll declaration for you to fill in when necessary.

Instructions for filling in

The information in the payroll declaration is used to calculate the premium for the mandatory workers’ compensation insurance, any voluntary insurance policies taken out in connection with it, and the employees’ group life assurance. If you need to fill in the payroll declaration, you will receive a pre-filled declaration online or by post.

Users of the My Pages Business online service will receive the payroll declaration by post. By logging in to the service, you can return the completed payroll declaration as an attachment to a message.
Users of the If Login online service will fill out and return the payroll declaration directly in If Login. The payroll declaration can be found under Insurance – Forms and certificates – Workers’ Compensation – Workers’ Compensation Payroll Declaration.

Check the information and indicate any changes or corrections next to the relevant item. If the information does not fit in the designated fields, you can use a separate attachment to supplement the form. Complete the information carefully.

The period for which the payroll data is reported is stated at the beginning of the payroll declaration. If the insurance period for any object differs from the reporting period indicated at the beginning of the payroll declaration, this will be noted next to the relevant object.

Check and, if necessary, correct the information about your company’s industry stated at the beginning of the payroll declaration.

The payroll declaration may only be required for some of the company’s insured employees. In such cases, we obtain the remaining information from the Incomes Register.

Signing and returning the payroll declaration

Return the completed payroll declaration by the due date indicated on the form, either through our online service or to the address shown on the form.

Also remember to fill in the bank details requested at the end of the form or check any pre-filled data.

Return the payroll declaration, even if no wages were paid during the reporting period. In such a case, enter 0 euros as the payroll.

Please note that payroll information cannot be reported by phone. The Policyholder or its representative must sign the payroll declaration. At the end of the form, please specify a contact person from whom we can request additional information, if needed.

Payroll subject to statutory workers’ compensation insurance by occupational class

An employer must take out workers’ compensation insurance for its employees. Workers’ compensation insurance is an open policy by nature. This means that the insurance covers the persons employed by the employer at any given time, unless otherwise agreed. The insured group of persons is described in the payroll declaration form.

Persons subject to statutory workers’ compensation insurance also include

family members of self-employed persons who are in an employment relationship under the Employment Contracts Act (excluding spouse);
silent partners in a limited partnership, who are in an employment relationship under the Employment Contracts Act;
shareholders working for a limited liability company, who are not in leading positions;
shareholders working for a limited company in leading positions (such as a managing director), who personally own no more than 30 percent, or who together with family members living in the same household own no more than 50 percent, of the shares or of the voting rights arising from the ownership of the shares.

Occupational class / Occupational title

Please check the pre-filled occupational classes and add any missing ones to the empty lines of the table. Specify the occupational titles accurately enough to describe the nature of the work (for example, ‘trainee’ or ‘general worker’ are insufficient).

Help for selecting the correct occupational class can be found from Statistics Finland’s free search service for the Incomes Register’s Classification of Occupations (TK10). Enter a general term that describes the occupation (for example 'salesperson') in the Find in classification field and click the Search button. You will then see suggested occupational titles along with the correct TK2010 occupational class for each title. A more detailed description will open when you click on the title. Report the occupational class code in five digits.

If the employee performs two or more jobs, enter the entire payroll amount under the main occupation, i.e. the work that the person performs the most in terms of time. The salary may not be divided.

Payroll EUR including fringe benefits

Earnings before withholding of the pay-as-you-earn tax and paid to the occupational class group in question are included in the total payroll. The total payroll to be declared includes, but is not limited to, the following wages and salaries, benefits and compensation:

Wages or salary

basic, overtime, monthly, hourly and piecework pay
sick pay
supplementary daily allowance paid by a sickness fund
with respect to work performed abroad, the so-called TyEL salary for insurance purposes
performance-based bonuses, incentive bonuses
shares received on the basis of a performance bonus system
dividend based on work contribution
employment option where the subscription price at the time of transfer is lower than the market price
wages paid for a notice period (excl. wages paid for a period of temporary layoff)
wages paid from the pay security system
wages paid by a bankrupt’s estate

Holiday pay and holiday compensation

holiday bonus, beginning-of-holiday pay and end-of-holiday pay
holiday pay increase
annual holiday compensation paid upon termination of employment

Bonuses, pay rises and other such wage items

personal or task-specific bonuses
various types of bonuses, including work condition, shift work, evening and night work and emergency duty bonuses
downtime and overtime allowances
compensation for working time reduction
compensation for being on stand-by
compensation for Sunday work, midweek holiday and a period of rest
commission
share of profits, bonus
production bonus
productivity bonus

Fringe benefits

employer-provided accommodation, meals and vehicle
employer-provided telephone and garage
other fringe benefits, such as bicycle benefit and commuter ticket

Other compensation related to work

daily allowances and kilometre allowances (the share subject to tax)
tips and monetary gifts received from the public
the premiums for voluntary pension insurance taken out by an employer for its employee (the share subject to tax)
pay or monetary gift based on the number of years of service
initiative bonus and compensation for writing
compensation paid to the shop steward representing employees in the workplace
compensation to co-determination committee members (Act on Co-operation within Undertakings).

The following rewards and benefits are not regarded as earnings:

Payments in the nature of compensation for damages, made at the end of an employment relationship, such as

compensation for the delayed payment of wages in connection with the termination of an employment relationship (waiting-period pay)
compensation for unfair dismissal
compensation for an overridden term of notice in connection with a business transfer
compensation for discharge and salary for the term of notice, paid during a layoff period
compensation paid in connection with cancellation of the employment contract (similar to a golden handshake)
non-statutory compensation for termination of the employment contract
redundancy payment

Various types of reimbursement of expenses, such as

daily allowance (tax-free)
taxable reimbursement of expenses based on collective labour agreements, if such reimbursement has been paid on the basis of less stringent requirements than stipulated in the annual Decision of the Finnish Tax Administration
reimbursement of removal expenses
reimbursement of special costs incurred by work performed abroad
reimbursement of costs incurred for work equipment, work gear, and other immediate work-related expenses

Other

Compensation for additional leave days under Section 7a of the Annual Holidays Act
An additional daily allowance paid by a sickness fund provided by the workplace
Anniversary gift (material or monetary gift)
Royalties
Personnel benefits, such as an interest benefit from loans, free healthcare services etc.
Material gifts
Employee stock options (see exception above)
Copyright royalties
Employee inventions
A share of the profits of a limited-liability company paid to the entire personnel or a cash profit bonus
A profit share or dividend received by a shareholder of a limited-liability company (also when treated as earnings in taxation, see exception above)
A profit share received by a silent partner
Payments from the personnel fund
A benefit arising from the employment relation-based right to subscribe for the company’s shares for a lower price (see exception above)
Bonus points granted by airline companies, hotels and other organizations, which the employee receives for personal use
Legal expenses paid by the employer on behalf of the employee and the tax portion reimbursed by the employer to the employee.

The Finnish Centre for Pensions publishes instructions on earnings used as the basis for earnings-related pension. Since the concept of earnings is identical in workers’ compensation insurance and earnings-related pension insurance, the instructions published by the Finnish Centre for Pensions on earnings used as the basis for earnings-related pension (available in Finnish and Swedish) can be used to assist in determining items included in (or excluded from) earnings.

Work hours

Report the work hours in whole numbers by occupational class. The number of work hours per person per year is approximately 1,700. Reporting working hours is voluntary. They do not need to be reported if they cannot be calculated.

Payroll of persons attending labour market training

Information on all participants in labour market training shall be reported using the occupational class code T0000. Based on this information, a calculated payroll amount is determined, which is used for calculating the insurance premium.

According to the Act on compensation for injury or illness occurring in education-related conditions comparable to work (460/2015), the party arranging labour market training must take out workers’ compensation insurance for the students in question.

According to the Act on the Organisation of Employment Services (380/2023), the employment authority that provides other types of labour market training, such as training that enhances professional skills and competences or training that improves entrepreneurial readiness, must ensure that any person participating in labour market training is covered by an occupational accident insurance.

Number of persons attending training and training days

In this table, fill in either the number of persons who have participated in labour market training during the reporting period and number of training days per person, or the total number of training days (number of training participants * number of school or course days per person).

Payroll of persons attending training and trial organized as employment service

According to the Act on the Organisation of Employment Services (380/2023), the employment authority must ensure that a client participating in training and trial is covered by a workers’ compensation insurance.

Report the details of persons who have participated in training and trial by occupational class. Based on this information, a calculated payroll amount is determined, which is used for calculating the insurance premium.

Occupational class / Occupational title

Help for selecting the correct occupational class can be found from Statistics Finland’s free search service for the Incomes Register´s Classification of Occupations (TK10). Enter a general term that describes the occupation (for example salesperson) in the Find in classification field and click the Search button. You will then see suggested occupational titles along with the correct TK2010 occupational class for each title. A more detailed description will open when you click on the title. Report the occupational class code in five digits.

Number of persons who have participated in training and trial and the number of training and trial days
Fill in the table by occupational class either with the number of persons who participated in training and trial during the period and the number of training and trial days per person, or alternatively the total number of training and trial days (number of participants * number of training and trial days per person).

Leisure time accident insurance

If the group of persons insured with group leisure time accident insurance, sports insurance or ship staff’s leisure time accident insurance is the same as the group insured under the mandatory workers’ compensation insurance, the information concerning the leisure time accident insurance is reported in the payroll declaration together with the mandatory coverage.

If the insured group differs from the group insured under the mandatory workers’ compensation insurance, the group insured under the leisure time accident insurance is shown separately later in the form. Enter the payroll amount for the insured group for the period indicated in the report.

Individual accident insurance

An individual employee can be insured with an individual leisure time accident insurance or a voluntary work time accident insurance abroad.

Report the employee’s total payroll in the same way as for those who are insured with the mandatory insurance.

If it concerns the voluntary work time accident insurance abroad, check the pre-filled occupational class and change it if necessary. Specify the occupational title accurately enough to describe the nature of the work (for example, ‘trainee’ or ‘general worker’ are insufficient).

Help for selecting the correct occupational class can be found from Statistics Finland’s free search service for the Incomes Register´s Classification of Occupations (TK10). Enter a general term that describes the occupation (for example salesperson) in the Find in classification field and click the Search button. You will then see suggested occupational titles along with the correct TK2010 occupational class for each title. A more detailed description will open when you click on the title. Report the occupational class code in five digits.

Browser versions

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With these browsers, filling in the payroll declaration works smoothly.

Mac & Safari

If you use the Mac operating system (Apple), we recommend using a browser other than the default Safari when using If’s online services.

If you didn't see an answer to your specific question, please use the chat.

You can also get more information and advice on filling in the payroll declaration from our customer service for businesses, tel. 010 19 15 00.