Payer types intended for households only
If you use the e-service as a private individual, Household is automatically selected as the payer type.
Additional payer types that households can select include:
Payer type
Report the payer type only if one of the options applies to the payer. If necessary, you may select several payer types.
A foreign employer is a company which has not been established in accordance with Finnish legislation, or the registered domicile of which is not Finland.
Domicile is the location from which the company's operations are managed.
A foreign group company is a company that was not founded in Finland and is part of a group.
International specialised agency is a payer whose wage income paid is not taxed in Finland based on an agreement concerning international specialised agencies.
Public sector entities include the state, municipalities, joint municipal authorities, the Provincial Government of Åland, the Evangelical-Lutheran Church or the Orthodox Church or their parishes or federation of parishes.
The information must be provided if the income earner is a non-resident taxpayer. When the payment is made to a resident taxpayer, the information does not need to be provided even if the payer is a public sector entity.
Selected if the state is the payer.
Selected when the payer is an unincorporated state enterprise or a governmental institution with separate administration, such as Kela or the Bank of Finland.
The information must always be provided when the payer is one of these.
Submit this data if you are submitting a report as a representative of a pool of household employers.
A pool of household employers is formed when you, together with other households, have hired a cleaner, nanny or other employee and you pay wages and submit data to the Incomes Register on behalf of the pool using your personal identity code.
A foreign household employer is a person acting as an employer and not living in Finland (non-resident taxpayer).
Page last updated 9/30/2026