Posted workers
A posted work is the employee of a foreign company, who will temporarily work in Finland or the employee of a Finnish company that is posted abroad. If an employee from your company is posted in a foreign country or your company receives a foreign worker, take care of the necessary obligations, reports and other measures as early on as possible.
A comprehensive list of employers' obligations can be found on the Posted worker page at tyosuojelu.fiOpens in a new window..
Legislation that applies to posted workers provides on the extent to which you must apply Finland’s labour legislation. Otherwise, the employer and the worker can agree on which country’s legislation will be applied to the agreement. However, the minimum level of terms and conditions of labour will be determined pursuant to Finnish legislation.
Posting Worker Act - PDF, Finlex.fiOpens in a new window.
Make sure that the company posting the worker in Finland has submitted a notification on posting the worker and that the company has a representative in Finland who takes care of administrative matters. Check that the worker’s employment relationship with the company who has posted them is valid throughout the period the worker is posted in Finland.
Check with Kela on which the worker has the right to medical care or other benefits in Finland.
The workers coverage by Finnish social security will depend on
- whether the worker is coming from an EU or EEA Member State, Switzerland, a country that has entered into a social security agreement with Finland or from another country from outside the EU
- whether they have a valid posted workers certificate (e.g. A1).
For more information on the social security of an employee posted to Finland, see the Kela’s Social security coverage for workers posted to Finland pageOpens in a new window..
Also check that the employee’s permits and insurances are up to date and valid. Ensure that, in particular, workers who come from outside the EU and EEA, have occupational accident and disease insurance before they begin their work. You may also be obligated to purchase an accident insurance policy for the posted worker.
As a rule, work performed in Finland is insured in Finland. Contact the Finnish Centre for Pensions to check when posted workers sent from other countries to work in Finland do not need employment pension insurance in Finland: Exempting a foreign employer from the insurance obligation. The Social security contributions when working abroad serviceOpens in a new window. helps you find out if you as an employer are obliged to pay statutory social insurance payments concerning your posted employees.
Please note, that you must pay all expenses related to their travel, accommodation and meals in Finland for a worker from another EU Member Stated who has been posted to your company.
If the you are sending employees to an EU or an EEA country or a country that has a social security agreement with Finland, you need to get Certificate A1 from the Finnish Centre for Pensions. The certificate verifies that the employees will be covered by Finland’s social security for the duration of their posting. By presenting the certificate, your company and the employees that you have sent abroad avoid double payment of insurance contributions. More information on social security while you work abroad
If you are sending employees to work in a third country, you must notify Kela of the start and end of the work. A posted worker is eligible for Finnish employment pension insurance cover for an unlimited period. As a rule, posted workers and their family members are also entitled to Kela benefits when the posting to a third country lasts for a maximum of five years.
You should submit the application or notification before the workers leave. That way there is no interruption to their social security or payment of Kela benefits during the posting.
Remember also to enter the posted workers’ salary for insurance purposes to the Incomes Register. Find out to which country your employees must pay their taxes and whether they need to pay any taxes on their wages to Finland. Also check whether your employees’ social insurance contributions must be paid to Finland during the time when they are working abroad.
Remind the employees that their family members accompanying them must notify Kela of their stay in a foreign country. If you are sending employees to work in an EU country, advise them to get a European Health Card from Kela for themselves and for their family members. Emphasise to the employees that people living outside the EU may not be eligible for all family benefits.
When your employee returns to Finland, remind them that they must notify Kela of their return and the return of their family members.
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