🇫🇮 Finland publishes detailed Incomes Register pay-transparency reporting guidance

Finland’s Incomes Register has published detailed operational guidance for the proposed HE 129/2026 reporting model, including headcount tests, payroll fields, worker-group construction and pay-component calculations. The bill remains before Parliament, so the mechanics are proposal-dependent.

The guidance resolves several previously unclear parts of Finland’s proposed reporting model. It says calculations use actual wages paid, defines basic/supplementary/variable pay components, explains the 100-employee headcount test and exclusions, requires itemised 200-series cash-pay plus employment/work-time data, and specifies employer-defined same/equal-value worker groups. Category gaps are calculated separately for hourly and annual earnings using the women’s-average / men’s-average ×100 formula. Existing proposed filing dates remain unchanged.

If HE 129/2026 is enacted substantially as proposed, employers with 150+ workers should prepare the required payroll and employment fields from pay periods starting 1 January 2027 and build objective same/equal-value worker groups ahead of the first 2 May 2028 employer filing. Employers with 100–149 would enter the payroll-data phase from 2030. The Incomes Register explicitly says the guidance will be updated if Parliament changes the law.