Finland expands Incomes Register pay-transparency reporting guidance
Finland’s Incomes Register has expanded its proposal-dependent pay-transparency guidance with an official income-type mapping and detailed rules for worker groups, sensitive small groups, pay elements and corrections. HE 129/2026 remains before Parliament.
What changed
The 30 September revision adds an authority-maintained mapping of included income types into base, supplementary and variable pay; requires one objectively defined, non-discriminatory and gender-neutral same/equal-value group per employee; and explains reporting for single-sex groups and groups where one sex has only one employee. It also clarifies personal and company-specific additions, undue-benefit entries and recoveries. The proposed legal stage, thresholds and filing dates are unchanged.
What it means for employers
Employers preparing for the proposed 150+ worker data phase from 2027 should configure payroll income-type mappings, worker-group assignment and the new edge-case logic now, while treating the guidance as proposal-dependent. The proposed 100–149 worker phase would begin from 2030. The Incomes Register says it will update the guidance if Parliament changes HE 129/2026.
Sources
- Palkka-avoimuuteen liittyvien tietojen ilmoittaminen — revised operational guidance Incomes Register / Finnish Tax Administration
- Palkka-avoimuus — tulolajien ryhmittely (XLSX) Incomes Register / Finnish Tax Administration
This update is maintained by Evenpay from official primary sources. It is general information, not legal advice, and describes the position on the date shown.