Casual employers

Payroll reporting will change

Wages and contributions paid on 1 January 2019 or later must be reported to the Incomes Register. Read more about how to submit payroll information in the future.

The tax period of casual employers is the month. A 'casual employer' is an employer who, during a tax year, employs only one wage earner or a maximum of five wage earners for less time than for the calendar year. 

Casual employers must file their employer's tax return to the Tax Administration on the 12th of the month after the month of wage payment. Similarly, they must pay the withholding or tax-at-source to the Tax Administration and make the employer's contributions by the 12th of that month.  

For example, the tax return for January 2018, reporting the payroll withholding and employer's health insurance contributions, must arrive to the Tax Administration by 12 February 2018. Similarly, the amounts withheld and the contributions must be paid on 12 February 2018.  

Casual employers who are not on the Tax Administration's register of employers are not required to file tax returns for the months when they pay no wages.

Example: In February, a casual employer paid wages to two people.  In March, they report the employer's contributions for February on a tax return, and also pay the amounts withheld and health insurance contributions. The next time they pay wages is in August: to one person. They file the return and pay the taxes in September.

If a casual employer wishes to have the quarterly tax period in order to file and pay employer's taxes and health insurance once every quarter, he must ask for entry in the Tax Administration's register of employers.  Another requirement for the quarterly period is that the employer's net sales stay below €100,000.00 for the calendar year.  Casual employers on the Tax Administration's register of employers must file tax returns also for the periods when they pay no wages.  

Reporting the employer contributions of a household and of a business

Because the new return always replaces the previously filed return, two tax returns on employer contributions can no longer be submitted for one month. For this reason, if a private individual is reporting the tax period's wages, partly paid as a household employer (e.g. for a caregiving service of children) and partly as a self-employed business (T:mi), all the paid wages must be added up and entered on just one tax return for self-assessed taxes.

File self-assessed taxes online


    This is an e-service for calculation of payroll details and employer's contributions (the interface is in Finnish and Swedish). With, you can send the required notices to pension institutions and the Tax Administration electronically.
  • MyTax

Learn about other e-filing resources

When you file a tax return electronically and receive an automatic acknowledgement of receipt, it means that your filing was successful.

For tax periods with 2017 start dates, you can file employer's contributions on paper only if there is a special reason (for example, if electronic filing is impossible due to technical difficulties).  However, no permission has to be obtained for paper filing and there is no need to inform the Tax Administration of the reason in advance. The paper form to be used is the Self-Assessed Tax Return.  

Similarly, when using paper filing in January 2017 for payroll withholding and social security contributions for December 2016, the new Self-Assessed Tax Return must be used.   However, the deadline date for the paper return is 7 January 2017.   

Read more about filing and paying employers' contributions.

The process of making corrections to tax returns for self-assessed taxes has changed

Changes have been made to how self-assessed taxes are corrected. They must now be made on a "replacement return".  This means that it is no longer enough if you just inform the tax office of the amount that must be changed.

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