For purposes of taxation, employers can be considered either regular or casual.
Regular or casual employer – when is registration required?
Companies acting as regular employers must always register with the Employer Register. A company is a regular employer if either of the following conditions is met:
- The company pays wages to at least two wage earners regularly.
- The company pays wages to at least six wage earners simultaneously. Their employment contracts may be temporary and meant to be short-term.
Employers who pay wages occasionally do not have to register with the Employer Register. A company is a casual employer if either of the following conditions is met:
- The company employs only one regular employee.
- The company employs one to five employees whose employment does not last the whole calendar year.
Different reporting obligations for registered and unregistered employers
Companies must report the wages they pay by submitting an earnings payment report to the Incomes Register. They must submit a report even if they are not registered with the Employer Register. To report the employer’s health insurance contributions, they must file an employer’s separate report.
Read more: Reporting wages and employer’s contributions
If a company is a regular employer registered with the Employer Register, it must also submit a report on the months when it does not pay any wages. To report “no wages payable”, the company must submit an employer’s separate report.
If the company is a casual employer not registered with the Employer Register and if it does not pay any wages or employer’s contributions, it need not submit a report to the Incomes Register.
How to register as an employer
- You can register with the Employer Register simultaneously as you set up a company. See the instructions for filing a start-up notification
- If you do not pay wages regularly until after you have set up a company, you can register with the Employer Register by filing a notification of changes (ytj.fi).
How to deregister
If your company stops paying wages or starts paying wages occasionally rather than regularly, file a notification of termination (ytj.fi).
The Tax Administration will record that the company’s regular wage payment terminated on the date when wages were paid for the last time, and removes your company from the Employer Register. Report and pay the employer's contributions up until the date of deregistration, i.e. the date when regular wage payment ended.
If you pay wages occasionally after you have filed a notification of termination, report and pay the employer's contributions for as long as you pay wages.