Households: payer type
Household is automatically selected as the payer type, because you selected Act as a private individual on the front page.
Add the payer type only if one of the options applies to your situation. If necessary, you may select several payer types.
A foreign household employer is a person acting as an employer and not living in Finland (non-resident taxpayer).
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.
Page last updated 2/18/2026