Registering as an employer
In taxation, the employer is regarded either as a casual or a regular employer. Please remember to submit pay data reports to the Incomes Register each time you pay salaries.
If an employer pays salaries regularly, the employer must register in the Finnish Tax Administration-maintained Employer Register and regularly pay employer contributions.
Register your company in the register, if it has two or more permanent employees. Also submit the report if your company has had at least six temporary employees work for it in the past year, whose employment relationships have been short term.
In other cases, registration is optional. If your company pays salaries occasionally, but has registered in the Employer Register, remember to submit the employer’s separate report to the Incomes Register for those months when there is no payment of salaries.
Even if your company is not in the register, as a rule, the same obligations relating to the payment of salaries apply as for registered employers. Obligations include, for example the prepayment of taxes and the payment of the employer’s health insurance contribution to the Finnish Tax Administration.
If you wish, you can register your company in the Employer Register at the same time as you submit your company’s start-up notification. However, please note that the obligation to submit pay data notification begins at once when you register, even if your company does not pay any salaries. You can also register in the Employer Register only after your company begins to pay regular salaries.
You must also submit a notification when your company, which is registered in the Employer Register stops paying regular salaries and you want to remove the company from the register. The obligation to submit notifications on employer contributions remains until the company has been removed from the Employer Register.
Submit all notifications related to the Employer Register to the Business Information System from where they will be forwarded to the Finnish Tax Administration.