We have collected the most typical situations that aim to explain differences in wage sums between the Employment Fund data and the reporting party’s wage system. See whether the questions below apply to you and if you have submitted a report in accordance with the instructions provided by the Incomes Register.
If you notice an error in the earning payment data or you have forgotten to report any information, please make the necessary corrections without undue delay directly to the Incomes Register. You do not have to contact the Employment Fund or the Incomes Register otherwise. The corrected data will be transferred to the Employment Fund within a few days, after which they will be visible in the Employment Fund’s online service as well. If you must cancel reports made to the Incomes Register, please provide new, corrected data during the same day. If this is not possible and you need to cancel extensive number of reports, you should contact the earning payment data users before cancelling.
As a rule, any corrections to the unemployment insurance contribution are made when the next contribution is determined. However, the original invoice must always be paid by the due date. If you do not pay the invoice by the due date, it will proceed to collection automatically, and you will need to pay any costs arising from the delay. As the collection progresses, the company may also get a payment default entry.
If the difference in wage sums cannot be resolved with these questions, contact the Employment Fund’s customer service for unemployment insurance contribution. Please provide the service specialist with at least the following information: the income earner, the date of payment and the income type that you believe to be erroneous. For more information on reporting and correcting data, contact the Incomes Register.
Provide the information by entering the type of additional information concerning the income earner: Part-owner.
If you have not provided the income earner with part-owner information, correct the data according to the Incomes Register’s instructions. For more information on correcting the data, see the Incomes Register’s website.
For more information on part-owners and the payment liability, see here.
A table prepared by the Incomes Register shows the default values of social security contributions for different income types and the income types for which social insurance contributions may vary. The table can be found on the Incomes Register’s website.
If you pay fringe benefits to the income earner according to the default, you do not need to comment on social insurance contributions.
If you do not pay fringe benefit to the income earner according to the default, you must provide the ‘type of insurance’ information for the income type.
If you notice an error in the insurance information of fringe benefits, correct the information according to the Incomes Register’s instructions. For more information on correcting the data, see the Incomes Register’s website.
Types of income affecting unemployment insurance contribution are also available on the Employment Fund's website.
For more information on reporting fringe benefits, see the Incomes Register’s detailed instructions
Every employee aged 18 or over and under 65 is liable to pay unemployment insurance contributions. More detailed information on the payment liability is available on the Employment Fund’s website.
Provide the information by entering the insurance waiver type: Insurance waiver type: No obligation to provide insurance (unemployment insurance)
If you notice an error in the insurance liability, correct the information in the Incomes Register by cancelling the report. For more information on correcting the data, see the Incomes Register’s website.
See the Incomes Register’s detailed instructions on insurance-related data here.
Provide information on the reimbursed compensation using a separate income type, such as the income type ‘Compensation collected for car benefit (401)’, and on the value of the fringe benefit using another income type, for example, ‘Car benefit (304)’.
The collected compensation, such as the income type ‘Compensation collected for car benefit (401)’, reduces the amount of the reported benefit (subject to unemployment insurance contributions).
If you notice an error in the earning payment data, correct the data in the Incomes Register according to instructions. For more information on correcting the data, see the Incomes Register’s website.
For reimbursements related to commuter tickets and bicycles, the reporting logic differs slightly from the normal reporting of fringe benefits. Please review the relevant reporting instructions by the Incomes Register.
For more information on reporting fringe benefits and reimbursement of expenses, see the Incomes Register’s detailed instructions.
Report the meal benefit as a separate income type ‘Meal benefit (334)’.
If you collect from the income earner a reimbursement corresponding to the tax value of the meal benefit, you must indicate that the amount collected for the meal benefit corresponds to its tax value: Yes. For the income type ‘Meal benefit (334)’, report either EUR 0 or alternatively the amount of the benefit, i.e., the tax value of the meal benefit. Please note that you may not use the income type ‘Other fringe benefit (317)’ if you collect from the income earner an amount corresponding to the tax value of the meal benefit.
If the amount collected for the meal benefit corresponds to its tax value, no income affecting unemployment insurance contribution is generated.
If you notice an error in the report, correct the data in the Incomes Register according to instructions. For more information on correcting the data, see the Incomes Register’s website.
For more information on reporting fringe benefits and reimbursement of expenses, see the Incomes Register’s detailed instructions.
Familiarise yourself with the income types of the Incomes Register and see whether the income type in question is such that the payment liability for unemployment insurance contributions varies. If you cannot report insurance information for the income type, but it is always exempt from the unemployment insurance contribution, it is not necessary to report anything else; selecting the correct income type suffices.
If you are reporting salary under an income type that is by default affected by unemployment insurance contribution, but not affected by unemployment insurance contribution in this specific situation, the type of insurance information of the income type must be reported as “Subject to unemployment insurance contribution - Grounds for the insurance contribution: No”
If you have not reported the type of insurance information, correct the data in the Incomes Register according to instructions. For more information on correcting the data, see the Incomes Register’s website.
A table prepared by the Incomes Register shows the default values of social security contributions for different income types and the income types for which social insurance contributions may vary. For more information on income types that do not affect unemployment insurance contribution, see the Employment Fund’s website.
See the Incomes Register’s detailed instructions on insurance-related data here.
Indicate under the income type the following type of additional information: Unjust enrichment or recovery.
An unjust enrichment refers to a payment or benefit on incorrect grounds, to which the income earner is not entitled.
Respectively, recovery refers to information on the amount reimbursed.
As a rule, the ‘Unjust enrichment’ and the ‘Recovery’ data always from a “pair”. This is because some of the data users in the Incomes Register use the ‘Recovery’ data and some only use the ‘Unjust enrichment’ data.
A report of an unjust enrichment and recovery must be made using two separate reports: a replacement report, which provides the ‘Unjust enrichment’ data, and a new report, which provides the ‘Recovery’ data.
- For example, if you find that you have paid too much to an income earner, you must correct your previous report, i.e., the report that contains the error. Correct the report according to instructions and include the ‘Unjust enrichment’ data. Please note that the replacement report will be submitted with the same payment date as the original notification.
- Once you have recovered the overpayment from the income earner, you must submit a report of the recovery. In other words, provide the ‘Recovery’ data in the report of the pay period in which the income earner pays reimburses the overpayment.
Please note that it is not possible to report the unjust enrichment and recovery of the same income in a single report, unless the overpayment is recovered on the same day it was paid.
If you notice an error in the report, correct the data in the Incomes Register according to instructions. For more information on correcting the data, see the Incomes Register’s website.
YEL/MYEL insured entrepreneurs are not liable to pay unemployment insurance contributions. Provide the information by entering the insurance waiver types under the type of income:
- Insurance waiver type: No obligation to provide insurance (earnings-related pension insurance)
- Insurance waiver type: No obligation to provide insurance (unemployment insurance)
- Insurance waiver type: No obligation to provide insurance (accident and occupational disease insurance)
If you have not indicated the insurance waiver type in the earnings payment report, you must cancel the report. For more information on correcting the data, see the Incomes Register’s website.
See the Incomes Register’s detailed instructions on insurance-related data here
Correct the errors in the wage sum directly to the Incomes Register. The Employment Fund corrects the decision based on corrections made to the Incomes Register. For more information on correcting the data, see the Incomes Register’s website.
If you are otherwise dissatisfied with the decision you have received, you can appeal against it with a claim for adjustment. For instructions on submitting a claim for adjustment, see the appeal instructions attached to the decision.
