Additional income earner information
Enter the additional income earner information if one of the alternatives applies to the income earner. If necessary, you can select several options.
Do not use this information. A household cannot enter the additional information Partial owner.
Enter this additional information if the payment is for the personal performance of an artist. Performing artists include stage and film actors, radio and television performers, and musicians.
Enter this additional information if the income earner is an organisation. From the perspective of the Incomes Register, organisations include general partnerships, limited partnerships, limited liability companies, cooperatives, associations, foundations, or other legal persons governed by civil law.
Self-employed person, no obligation to take out YEL or MYEL insurance
Do not use this information. A household cannot enter the additional information Self-employed person, no obligation to take out YEL or MYEL insurance.
The income earner did not stay longer than 183 days in Finland during the tax-treaty-defined period
A foreign employer must report data on wages paid if the employer has paid wages to an employee who is a resident taxpayer in Finland. In addition, the employee must not have stayed longer than 183 days in Finland during the tax-treaty-defined period. The information is submitted only when the foreign employer does not have a permanent establishment in Finland. You should also enter the country code of the country that has the right to tax the income. Enter the country code in the section Tax-treaty country code.
Do not use this information. A household cannot enter the additional information Key employee.
Person working in a frontier district
Enter this additional information when the work is frontier district work referred to in the Nordic tax treaty. The work is frontier district work if the income earner is a permanent resident of a Swedish or Norwegian municipality bordering Finland’s land border. An additional requirement is that the income earner works in Finland in a municipality sharing the same land border.
If the employee performs part of their work in a non-frontier district in Finland, the share of the wages based on this work is subject to taxation in Finland. A separate report of this income must be submitted to the Incomes Register where the additional income earner information related to frontier work is not included.
- Frontier districts between Finland and Sweden include:
- In Finland: Enontekiö, Kolari, Muonio, Pello, Tornio, Ylitornio
- In Sweden: Haparanda, Kiruna, Pajala, Över-torneå.
- Frontier districts between Finland and Norway include:
- In Finland: Enontekiö, Inari, Utsjoki
- In Norway: Karasjok, Kautokeino, Kåfjord, Nesseby, Nordreisa, Storfjord, Sör-Varanger, Tana.
Joint owner with payer
Do not use this information. A household cannot enter the additional information Joint owner with payer.
Do not use this information. A household cannot enter the additional information Athlete.
Person working on a road ferry on Åland Islands
Do not use this information. A household cannot enter the additional information Person working on a road ferry on Åland Islands.
Leased employee living abroad
Enter this additional information if the payment is made by a foreign employer and the payment is made to a leased employee living abroad. Enter the additional information regardless of the duration of the work or the employee's tax status (resident or non-resident taxpayer).
This additional information can be used by an employer with no permanent establishment in Finland. If the employer has a permanent establishment in Finland, the income is reported as normal wages, and the additional information Leased employee living abroad is not entered.
This information must only be submitted for leased employees coming from the following countries or regions:
- Spain, Iceland, Norway, Sweden, Denmark, Latvia, Lithuania, Estonia, Georgia, Moldova, Belarus, Isle of Man, Poland, Turkey, Kazakhstan, Bermuda, Jersey, Guernsey, Cayman Islands, Cyprus, Tajikistan, Germany, and Turkmenistan
- Bulgaria: A report must also be submitted for leased employees who reside in Bulgaria, but work in Finland for non-Bulgarian employers.
- Non-tax-treaty countries: The information must also be submitted for leased employees coming from countries with which Finland does not have a tax treaty.
If a foreign employer does not have a permanent establishment in Finland or has not registered in the employer register, the employer does not withhold tax from the wages; instead, the employee prepays the taxes.
Person working abroad
Enter this additional information if the income earner works abroad. The information must be submitted when an employee insured in Finland works abroad as a worker posted by a Finnish employer. The information is not used when, for example, the income earner travels abroad on business for a short period of time.
This additional information must also must be entered when a foreign group company pays the employee's wages but the Finnish company that posted the worker is responsible for paying the social insurance contributions. The Finnish company must submit a report on the wages and pay social insurance contributions, if the employee is insured in Finland as a worker posted by a Finnish employer. The Finnish company is obligated to submit this data as long as the worker is insured in Finland.
Employed with assistance from the State employment fund
Enter this additional information if you have received pay subsidy from the government for the employment of an unemployed applicant. Employment subsidy is pay subsidy or an appropriation paid to a government agency or institute for employing an unemployed applicant.
Person receiving wages paid by a diplomatic mission
This data must be submitted on the earnings payment report for companies. Households do not use this additional income earner information.