To get the best help for your situation, first answer the questions on the Preliminary questions page.
Recruiting an employee
- Preliminary questions
- Plan the recruitment
- Find a suitable employee
- Prepare for the arrival of an employee
- Notifications to the Incomes Register
- Should unpaid trainees' benefits and compensation be reported to the Incomes Register?
- When must a foreign company submit an earnings payment notification?
- Payments in MyTax
- Payment of social insurance contributions
- Retention of foreign employee data
- Occupational safety and health
- Shared responsibility on occupational safety and health in temporary agency work
- Recruitment checklist
Take care of the following during the employment relationship
Notifications to the Incomes Register
The employer must notify the Incomes Register after each payment transaction:
The information you report is transferred from the Incomes Register to different parties, such as the Tax Administration, pension companies and the Employment Fund.
Should unpaid trainees' benefits and compensation be reported to the Incomes Register?
The traineeship post must report the fair value of the taxable benefits to the Incomes Register.
Reimbursement of travel expenses should normally be reported even if they are tax-exempt.
When must a foreign company submit an earnings payment notification?
Even if the company does not have a permanent establishment in Finland, it must submit an earnings payment notification to the Incomes Register if the company pays a salary or wages to an the employee, who:
Payments in MyTax
The employer must pay withholding tax and tax at source on employees' salaries and the employer's health insurance contributions in MyTax.
For detailed instructions, see the Tax Administration's page How to pay taxes in MyTax and check the details you need for making paymentsOpens in a new window..
Retention of foreign employee data
The employer must keep records of past and current foreign employees at the workplace and the grounds for their right to work for two years after the termination of the employment relationship. The information must also be easy to verify. You can record the data on the “Luettelo ulkomaalaisista työntekijöistä ja heidän työnteko-oikeutensa perusteista” (List of foreign workers and the grounds for their right to work)Opens in a new window. form available in Finnish on the Occupational Safety and Health Administration's website.
The elected officials at the workplace must be informed of the name of the foreigner and the applicable collective agreement.
Compliance with the obligations is supervised by the occupational safety and health authorities and the police. Neglecting the obligations might result in sanctions.
Occupational safety and health
The employer has an extensive duty of care. This means that the employer must take the necessary measures to ensure the safety and health of employees at work.
Occupational safety and health is an activity between the employer and employees that maintains:
Ensuring occupational safety must be systematic and based on proven good practices. Failure to do so may also result in criminal liability.