2. Report data
Information on international work has three parts
Select what type of information on international work you wish to report:
Report data on the withholding of tax in Finland when work is performed in another Nordic country.
The NT1 report is submitted when an income earner resident in Finland (resident taxpayer) works in another Nordic country (Iceland, Norway, Sweden, Denmark and the Danish autonomous area Faroe Islands; not Greenland) for less than six months. By submitting an NT1 report you ensure that the income earner will not have to pay withholding tax in the country of work in addition to Finland. The report serves as proof to the authorities in the country of work that tax is being withheld in Finland.
Ensure before submitting an NT1 report that the following conditions are met:
- the wages are paid by a Finnish employer
- the income earner resides in the country of work no more than 183 days over a period of 12 months
- the arrangement does not constitute employee leasing
- the payment does not burden the result of a permanent establishment of the employer in the country of work (for more information on a permanent establishment and related conditions, ask the Tax Administration).
The NT1 report must be submitted by the fifth calendar day following the first payday of work abroad.
Report the data if no tax is being withheld in Finland on wages paid for work performed abroad.
The NT2 report is submitted if the income earner works abroad for more than 183 days and the Finnish employer applies the six-month tax exemption rule to the income earner’s wages. This means that the wages paid to the income earner are not subject to withholding tax in Finland. Read more about the Tax Administration’s six-month rule.
There may be more than one country of work during the stay abroad. If the employee moves from one country to another to work, you must submit another NT2 report.
The employer must report the NT2 data no later than on the fifth calendar day following the payday when the wages are not subjected to withholding for the first time.
An employer’s report on periods of stay in Finland is submitted if the six-month tax exemption rule is applied to the wages of the income earner working abroad. The report should provide data of the periods during which the income earner working abroad resides in Finland.
You may report the information
- during work, for example once a month
- once the work abroad ends, if the entire working abroad takes place within one calendar year
- as one-off report for the entire calendar year once the year has ended.
In any case, report the working abroad data for the calendar year always by the end of January in the following calendar year.
Income earner works in the United States from 1 January to 30 November 2019. He takes a holiday in Finland from 21 June to 31 July and from 28 September to 13 October (i.e. only during June, July, September, October). If the employer reports the periods of stay monthly, they provide a report during the stay in the United States of the calendar months that do not involve staying in Finland. For the duration of stay in Finland, the employer reports the periods of stay: In 21st to 30th in June, 1st to 31st in July, 28th to 30th in September and 1st to 13th in October.
In this case the information for 2019 could also be reported as a one-off report for the entire period once the income earner has made his final return to Finland. In this case, the employer would report the whole year’s working periods in the December report, since the international assignment ended in November. They would have to submit a report on the periods of stay in Finland in 2019 by 31st January 2020.
Payer’s report reference
The report reference uniquely identifies each report submitted to the Incomes Register. You can form the report reference yourself. A different reference must be formed for each report, and the report reference can be comprised of letters and numbers, for example. If you do not enter a report reference, the Incomes Register will generate it for you. It is important to form a report reference because the same reference is used when the report needs to be corrected. Without the report reference, a replacement report or report cancellation cannot be matched with the report that needs to be corrected.
A report reference can be formed, for example, by adding a sequential number to the date of payment of wages or reporting date, or in another manner chosen by the payer. The length of the report reference may be a maximum of 40 characters, and it can contain both letters and numbers. The allowed characters are the numerals 0–9, the letters a–z and A–Z, and the special characters "_" and "-".
The employer has submitted data on international work regarding three separate employees on the same reporting date, 30 April 2019. He may generate the report references for example by adding a number to the date
The employer has submitted data on international work regarding two employees (Virtanen and Nieminen) on the same reporting date, 15 July 2019. He may generate the report references for example by adding the name to the date
Enter the pay period of the time of reporting as the pay period. Pay period is the time period for which wages are paid.
Enter the first and last name of the income earner and their Finnish personal identity code. Also enter address (street address or P.O. box, city and postal code, c/o if needed) and select country code from the menu.
If the income earner is a non-resident taxpayer, enter their home country Tax Identification Number (TIN). Enter the number only if it is used in the non-resident taxpayer’s home country.
If the income earner does not have a Finnish personal identity code, enter first and last name, foreign personal identifier, date of birth (format ddmmyyyy) and gender. State the type of foreign identifier and identifier country code. Also enter the income earner’s address. If the address is located abroad, provide the country code.
If the income earner has no customer identifier, select The income earner does not have a customer identifier. Enter the income earner’s first and last name, date of birth, gender and address.
You may report multiple addresses by selecting Add an address in home country or Add an address in the country of work.
You may add multiple identifiers by selecting Add identifier.
A period of stay means the time that the income earner uninterruptedly stays in a country without leaving.
Staying means actual physical presence, and there may be one or several periods of stay. All days spent in the country of work count as staying. Non-working days spent in the country prior to starting work, during work and after the assignment also count as stay. Partial days spent in the country of work also count.
Does the report include periods of stay in Finland?
If the income earner has stayed in Finland, select Yes and report the income earner’s periods of stay in Finland. You may add multiple periods of stay by selecting Add period of stay. If the income earner has not stayed in Finland during the period, select No.
Select the income earner’s country of work from the menu. You may select multiple countries from Add a country of work.
Enter also the district where work is performed. The district where work is performed is where the income earner usually works. You may select multiple districts by selecting Report another district.
Does the country of work have a taxation rights to the income earner’s income? Select Yes or No.
Does the employer have a permanent establishment in the country of work and the wages paid to the income earner burden the result of the establishment? Select Yes or No.
Income earner’s address in the country of work
Enter the income earner’s address in the country of work. Enter the country code as well.
Periods of stay in the country of work
A period of stay means the time that the income earner uninterruptedly stays in a country without leaving. The period of stay may be longer than the period of work, if the income earner, for example, spends a holiday in the same country before starting work or after its end.
Report periods of stay in the country of work. You may report multiple periods of stay by selecting Add period of stay.
Work periods abroad
Report work periods abroad. Period of work means the time spent in the country due to work. A holiday at the start or end of the period is not included in the period of work. The day of arrival and day of departure do count as period of work.
You may report multiple periods of work by selecting Add period of work.
The principal is the company or other party for whom the income earner works in the country of work (for example contractor, developer or client).
Enter the business ID or Finnish personal identification number and name of the principal. If the principal has no Finnish customer identifier, enter name, foreign identifier, type of identifier and country code. Enter also the address of the principal and name and telephone number of a contact person.
You may enter multiple identifiers by selecting Add identifier.
Wages and other reimbursements and benefits
Enter the wages paid to the income earner within the month in euros. If other payments have also been made to the income earner, itemize them under Other reimbursements and benefits.