Payer type

Report the payer type only if one of the options applies to the payer. If necessary, you may choose several payer types.

Temporary employer

A temporary employer is an employer who does not employ anyone permanently and pays no more than EUR 8,676 (in 2020) in wages over a period of six consecutive months. A temporary employer does not have a valid pension insurance policy with an earnings-related pension provider.

Read more: Temporary employer

International specialised agency

International specialised agency is a payer whose wage income paid is not taxed in Finland based on an agreement concerning international specialised agencies.

Unincorporated state enterprise or governmental institution with separate administration

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.

Public sector

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.

Foreign group company

A foreign group company is a company that was not founded in Finland and is part of a group.

Foreign employer

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.


Selected if the state is the payer.