Payer type

The payer type is Household, because you selected Act as a private individual on the front page. Add the payer type if one of the options applies to your situation. You can specify several payer types if necessary.

Foreign employer

A foreign household employer is a person acting as an employer and not living in Finland (non-resident taxpayer).

Pool of household employers

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.

Temporary employer (no TyEL insurance policy)

A temporary employer is an employer that does not have any permanent employees and pays no more than EUR 9,006 in wages over a period of six months (in 2022). Temporary employers do not have a valid pension insurance policy with an earnings-related pension provider.

When you submit a report in the e-service, information on a temporary employer must be submitted with other earnings-related pension insurance information under “Income earner’s insurance information” on the “Income earner” page.

Read more: Temporary employer