Finland clarifies proposed pay-transparency reporting mechanics
Finland’s Incomes Register has published official webinar materials clarifying which employers and workers are covered and how worker groups, absences and required payroll fields would be handled under HE 129/2026. The bill remains pending.
What changed
The 15 October materials add proposal-dependent detail on coverage of foreign companies with a Finnish permanent establishment; agency-worker and unpaid-leave treatment; allocation of pay between worker groups and periods; dual-job exceptions; mandatory payroll/service fields; manual completion and split reports; and the fact that Palkka.fi cannot submit the required data. Thresholds, proposed commencement and first filing dates are unchanged.
What it means for employers
Employers planning for the proposed 150+ phase from 2027 should validate payroll fields, worker-group mapping, leave, agency-worker and dual-job handling, manual corrections, split-report logic and filing channels. Employers with 100–149 workers remain on the later proposed phase. These mechanics are not yet enacted and some answers are expressly the authority’s current view.
Sources
- Palkka-avoimuuden raportointivelvoitteet tulorekisterissä (15 October 2026) Incomes Register / Finnish Tax Administration
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