3. Earned income subject to withholding, by month and decile

The figures are based on reports on the resident taxpayers> earned income subject to withholding, submitted to the Incomes Register by employers and other payers. The earned income subject to withholding that is reported to the Incomes Register accounts for 95% of the total amount of earned income at the country level. The most significant taxable earned income not reported to the Incomes Register is income from the business source (in particular, business and agricultural income, income received by partners of a partnership, and dividends treated as earned income) and income from abroad. At the montly level, the earned income subject to withholding does also not include tax-exempt reimbursement of expenses, fringe benefits (such as daily and kilometre allowances) and tax-exempt benefits (such as social assistance, housing allowance and child benefit). Income-earner-specific payment details must be reported to the Incomes Register within 5 days of the payment date. On account of this, real-time statistics can be compiled to show the municipal taxpayers> and church members> income development. The month>s income data will be included in the next month>s statistics. In addition to the latest full month>s income details, the data for the past 12 months are also updated every month. Because submitted reports may be corrected, the previous months> data may change as the statistics are updated. Most corrections to the reports are made on a fast schedule, so the further away the updated month is from the most recent month, the less the data for the month usually change. Note that income data may later change during the tax assessment process, so the regular tax assessment>s final income data should be reviewed tax year by tax year in the statistical databases service -> 2. Individual taxpayers > Statistics on income taxation -> 1. Data at the end of the tax assessment process. Classifiers: o Tax period = month during which the income was paid.
o Municipality of taxation = municipalities, regions, the country in total.
o Parish for tax purposes = parishes, churches, the country in total.
o Income decile = one of ten equal income groups. The income recipients are organised according to their monthly income and divided into ten groups of equal size. Each income decile thus accounts for 10 per cent of the income recipients in the month in question. The first income decile includes the tenth with the lowest income, and the last includes the tenth with the highest income. About classifiers: - A person>s municipality of taxation is the municipality where they had a residence according to the Municipality of Residence Act at the end of the year preceding the tax year. The municipality of taxation of a person who moved to the country in the tax year is the municipality where the person was considered to have a residence and that was regarded as the person>s municipality of residence under the Municipality of Residence Act after the move or where they first settled after moving to Finland. About statistical items: - Starting 1 January 2019, tax has no longer been automatically withheld from study grants. Thus, there may not be any statistical observations of the item >2.5 Withholding on study grants>, in which case the item is not shown in the batch menu. About statistical parameters: - Due to recovery of income, an individual income earner>s monthly income can be negative in the statistical data. Negative income has been included in the euro amounts in the statistics, as this makes the income of an individual income earner more accurate at the annual level. Taxpayers with negative income have not been included in the number count. Only positive income has been taken into account in the calculation of average and median. This should be taken into account if the user tries to calculate the average by dividing the amount of income by the number of income recipients and does not obtain the average shown in the statistics.
- The change percentages indicate the percentage year-on-year change from the corresponding period in the previous year.
- In the case of municipal/parish merger, the change percentages are calculated in proportion to the combined amounts of the merged municipalities/parishes from the previous year. Statistical time series - The time series for wages and trade income and for related withholding begin from January 2020.# - The time series for pensions and benefits and for related withholding begin from January 2021.# - Likewise, the time series for the total income >1. Earned income subject to withholding> and for the total withholding >2. Withholdings> begin from January 2021.


Non-display rules used in the statistics for reasons of information security

If a group consists of less than 5 people, the information is hidden. The second smallest group is usually also hidden even if it consists of more than 5 people. The software application that determines non-display will minimise the number of hidden cells. For this reason, a cell other than the second-smallest one may sometimes be hidden. In the statistics, two points stand for hidden data.

Contact information
verotilastot@vero.fi