Income Register – Electronic archive for salary and income data
The Income Register is a nationwide electronic database that was introduced at the beginning of 2019. It contains comprehensive individual-level data on salaries, pensions, and benefits, which is shared for the needs of authorities and administrative bodies. Wage and salary information must be reported to the Income Register no later than the fifth calendar day after the payment date.
Each employee can personally monitor and review their reported salary information in the Income Register. Access is granted via personal strong electronic identification, such as online banking credentials, a mobile certificate or a certificate card. Users can access the service either as private individuals or as representatives of a company.
In payroll, the terms gross and net salary are commonly used. Gross salary refers to the amount agreed upon in the employment contract, from which withholding tax, statutory pension insurance contributions, and unemployment insurance contributions are deducted. Net salary is the amount actually paid to the employee after these deductions.
Withholding tax
Withholding tax is a tax deducted by the payer of salary or pension from the gross amount and remitted to the Tax Administration. The withholding percentage is determined annually based on the tax card issued by the Tax Administration. The tax card includes the withholding percentage, and an income limit up to which the given rate applies. Any income exceeding this limit is taxed at an additional percentage indicated on the card. If the employee does not present a tax card to the employer and the employer has not retrieved the withholding information electronically from the Tax Administration, a 60% withholding must be applied.
Earnings-related pension insurance contribution (TYEL)
Earnings-related pension insurance contribution (TYEL) is a statutory insurance used to fund Finland’s employment pensions. The TYEL contribution is deducted from the employee’s gross salary based on a pre-agreed percentage for each year.
TyEL insurance applies to employees who:
- work under an employment contract;
- are aged 17 or over and below the applicable upper age limit for insurance;
- earn at least EUR 71.72 per month in 2026 (EUR 70.08 in 2025); and
- continue working while receiving a pension.
The upper age limit for TyEL insurance depends on the employee’s year of birth:
- born in 1957 or earlier: the insurance obligation ends at age 68
- born in 1958–1961: the insurance obligation ends at age 69
- born in 1962 or later: the insurance obligation ends at age 70.
Unemployment insurance contribution
The unemployment insurance contribution is a statutory contribution collected to finance unemployment security. It is payable for employees aged 18 to 64.
In 2026, the total unemployment insurance contribution is approximately 1.2% on average. Of this, the employee’s share is 0.89% of wages. The employer’s unemployment insurance contribution is 0.31% of payroll up to EUR 2,509,500 and 1.23% on the part exceeding that amount. The employer withholds the employee’s share from wages and pays both the employee’s and the employer’s contributions to the Employment Fund.
Incomes Register
It is recommended that employees regularly log in to the Income Register to:
- Check the personal income data reported by their employer and other payers;
- View income data immediately after logging in on the homepage
- Review reported income data for the current year and previous years (from 2019 onward)
The Incomes Register is a useful archive that allows employees to verify the details of wages, salaries and other payments reported for them. Earnings payment data is available in the Incomes Register from 2019 onward, while pension and benefit data is available from 2021 onward.
The Incomes Register is also useful for monitoring the income ceiling on a tax card.
To avoid additional taxes at the end of the tax year, employees should monitor their tax card’s income limit. The Income Register contains all income data affecting this limit and the withholding percentage. If the reported income indicates that the limit is being exceeded, the employee should request a revised tax card from the Tax Administration.
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