Business activities in Finland
When your company's operations start and during the operations, a foreign employer must take care of the following:
- that your employees register in Finland
- how to submit payroll information to the Incomes Register and how to meet other tax obligations
- payment of social insurance contributions
- your employees' occupational safety and health care
- training your employees.
A foreign employee must register with different authorities when they arrive in Finland.
If your employee
- is a Nordic citizen and intends to stay in Finland for more than three months, they must register their right of residence at a service location of the Digital and Population Data Service Agency (Local Register Office).
- is a citizen of a European Union country, Switzerland or Liechtenstein and intends to stay in Finland for more than three months, they must register their right of residence with the Finnish Immigration Service. Citizens of other countries must apply for a residence permit from the Finnish Immigration Service.
- will stay in Finland for at least one year, they must register at a service location of the Digital and Population Data Services Agency (Local Register Office). The employee can get a Finnish personal identity code from this office.
- arrive for the purpose of working on a construction site, they must request registration with the Register of Tax Number (Tax administartion). Tax numbers are required at construction sites (the Tax Administration).Opens in a new window.
Read more about registering the right of residence in the guide on Licences and notifications of foreign entrepreneurs.
Submit payroll information to the Incomes Register if your workers stay in Finland for longer than 6 months, or if your workers are covered by the social security system of Finland. In some circumstances, you also have to submit earnings payment reports to the Incomes Register not only for the workers on your own payroll but also for any leased employees that you might have taken on. Read more about obligations of a foreign employer (Tax Administration).Opens in a new window.
Construction sites’ project supervisors must give details every month to the Tax Administration on the employees who work on the site. Accordingly, when your construction workers work at a site, you must inform that site’s project supervisor of the identities of your workers. If your enterprise buys construction work and other services related to the construction sector in Finland, you must provide information to the Tax Administration every month about the ongoing contracts and their progress. Read more about submitting the report on construction work (Tax Administration).Opens in a new window.
If you arrange for workers to work, under employee-leasing contracts, in the service of your customer companies that conduct activities in Finland, you have a set of employer obligations and reporting requirements to comply with. Read more about Foreign leasing corporation in Finland (Tax Administration).Opens in a new window.
Make sure that your employee has the required insurances in place from their first day of work. For insurance contribution purposes, it is important that you report the salary information of your employee to the Incomes Register on time.
You must pay the following statutory social insurance contributions for your employee working in Finland:
- earnings-related pension contributions
- workers' compensation insurance contributions
- unemployment insurance contributions
- Social and health insurance contributions
More information:
- Check which payments you have to pay for your employee in Finland using the calculator Social insurance contributions for international customersOpens in a new window..
- Read more about payment instructions on page Social Insurance Contributions in Finland ((Finnish Centre for Pensions).Opens in a new window.
As an employer, you must take care of e.g.
- your employees' health and safety at work and in the working environment
- examining and evaluating work-related hazards
- training and instructing your employees
- that your employees use the protective equipment and tools needed for their work
- the acquisition of occupational accident and professional insurance
- occupational health care arrangements
Further information:
As an employer, you must train your employees for their work before they start in a new position. You should also arrange training if your company introduces new work or production methods.
Orientation and subsequent training and instructions must especially aim to avoid risks to health.
Make sure that your employees follow the instructions you provide. If the instructions are not followed, you must intervene.