Employee leasing notice (TULOR 6106e)

Employee leasing notice (TULOR 6106e) is used to report information on a foreign leased employee whom a foreign company has leased to a Finnish service recipient.

The report must be submitted regardless of the duration of the work period. Check with the Tax Administration in which situations submitting an employee leasing notice is mandatory.

Use the form for the correct year

Select the form for the correct year according to the payment date. For example, if the payment date is in 2022, use the form for 2022. If you are correcting a previously submitted report, use the form for the year in question.

The forms and their filling instructions are available in Finnish, Swedish and English. Instructions for filling in the form for 2021 are available in Sami: Láigobargi álggahanalmmuhus, deavdinráva 2021.

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Instructions for filling in the employee leasing notice (TULOR 6106e)

These filling instructions apply to filling in and correcting data on the form ‘Employee leasing notice' (TULOR 6106e). The instructions for filling in this form do not include any annual differences.

General information on submitting the report

 As a rule, Incomes Register reports must be submitted electronically. If electronic reporting is not possible, you may submit a report on a paper form in special circumstances.

Report wages to the Incomes Register as of 1 January 2019

As of 2019, employers and other payers shall report wages paid and other payments to the Incomes Register.

All pages of the form must be returned even if there are some pages with no data to be submitted. Fill in a separate report for each income earner, and enter all required payer details in every report, even if the payer is the same on all reports.

If a report has been filled in incorrectly or data is missing, the report will be rejected. A rejected report is not saved in the Incomes Register.

Deadline for reporting

If the employee leasing notice is submitted on paper, the deadline is no later than on the 8th calendar day after the first wage payment date.

However, natural persons and decedent’s estates not registered in the Tax Administration's register for regular employers may submit the report on paper no later than on the 8th day of the calendar month following the wage payment date.

If the deadline for submitting the report falls on a Saturday, Sunday or a public holiday, the deadline moves to the next banking day. If the report is submitted late, the Tax Administration may impose a late filing penalty.

Detailed guidance

For more detailed information on different reporting situations, please read the following instructions:

Enter the following information on the employee leasing notice (TULOR 6106e)

Report’s identifying information

Fill in the report's identifying information in the top section of every page. The identifying information must be the same on all pages of the form. The identifying information includes:

  • Type of action
  • Pay period
  • Reporting date
  • Payer's report reference.

Type of action

Tick the appropriate box based on whether you are submitting a new report, correcting a previous report or entirely cancelling a previous report. You can select only one type of action. The information is mandatory.

  • Tick the box for New report if you are submitting information with an employee leasing notice for the first time.
  • A replacement report is submitted when an earlier report needs to be corrected. All data must be resubmitted on a replacement report, i.e. it must contain the data that was correct on the original report in addition to new and changed data. You must specify the report reference of the earlier report on the replacement report.
  • Select Report cancellation when entirely cancelling a report submitted earlier. When cancelling a report, in addition to specifying the type of action, you only need to specify the payer identifier and the report reference of the earlier report so that the correct report is cancelled. The recommendation is not to cancel a report until a new report can be submitted.
    • As a rule, corrections to the Incomes Register are made using replacement reports, but there are also situations in which the replacement report cannot be applied. Instead of the replacement report, the report submitted previously must first be cancelled and a new report must be submitted that contains the correct information. Such situations include, for example:
      • correction of the reporting date
      • pay period correction
      • correction of the payer's and income earner's identifiers
      • correction of the income earner's date of birth.

Pay period

Enter the pay period at the time of reporting. Report the start date and end date in the format ddmmyyyy, as follows: 01052022–31052022. The pay period is the period for which wages are paid. This information is mandatory.

Reporting date

Enter the reporting date in the format ddmmyyyy. For example, the reporting date of a report submitted on 15 May 2022 is entered as follows: 15052022. This information is mandatory.

Payer's report reference

The payer’s report reference uniquely identifies the earnings payment reports submitted by the payer. If you generate the report reference yourself, make sure that a unique report reference is entered on all new reports you submit.  If you do not fill in this field, the Incomes Register will generate the payer’s report reference for you. In such a case, the report reference will be sent to the payer in a letter to the address entered for the payer in the Population Information System or the Business Information System.

If you are submitting a new report and the payer does not have an identifier, do not enter the report reference but leave the field blank instead.

It is important to have a report reference because the same reference must be used when there are errors in the report and it needs to be corrected. Without the report reference, the Incomes Register will not be able to match the replacement report or report cancellation to the report that needs to be corrected. For this reason, the payer’s report reference is mandatory information if you are correcting or cancelling an earlier report.

The length of the report reference may be a maximum of 40 characters. It may contain both letters and numbers, but no spaces. The allowed characters are the numerals 0–9, the letters a–z and A–Z, and the special characters ‘_’ and ‘-’. Please note that the letters å, ä and ö are not allowed.

Examples of how to form a payer’s report reference: 

  • The employer has submitted employee leasing notices concerning three employees on the same reporting date, 30 April 2022. The employer can form the report references by adding a sequential number to the payment date:
    • 300420221
    • 300420222
    • 300420223
  • The employer has submitted employee leasing notices concerning three different employees (Virtanen, Nieminen and Järvinen) on the same reporting date, 15/07/2022. The employer can form the report references by adding the employee’s name to the payment date and by replacing the letter 'ä' with the letter 'a': 
    • 15072022Virtanen
    • 15072022Nieminen
    • 15072022Jarvinen

1. Payer

Enter the payer's Business ID and company name. If the payer is a natural person, enter the first and last name and Finnish personal identity code of the payer. Enter the personal identity code or Business ID in the report in full. In addition to the identifier, do not enter any other information in the identifier field. The information is mandatory.

Example: Personal identity code 101010-101A, Business ID 0123456-2

If there is no Finnish Business ID or personal identity code, enter the payer's name, address and foreign identifier information. Enter either the street address or P.O. Box. If the payer is a natural person, also enter the date of birth. Also enter the two-letter country code of the foreign identifier.

Examples of country codes: Finland = FI, Sweden = SE, Norway = NO, Estonia = EE, Russia = RU. The most common country codes are listed at the end of these instructions. If the country code is not on the list, enter the name of the country.

Also enter in the report the name and telephone number of the contact person who should be contacted for further information.

2. Representative

A representative refers to a representative according to the Act on Posting Workers (447/2016). If you are submitting the information as a representative of a foreign employer, tick the box for Information provided by foreign payer’s representative at the end of the form.

Report the representative’s name, address, Finnish personal identity code or Business ID, or if there are no Finnish identifiers, the foreign identifier information.

3. Income earner

Enter the income earner's first and last name and Finnish personal identity code.

If the income earner does not have a Finnish personal identity code, enter the first and last name, foreign identifier, date of birth (in the format ddmmyyyy) and gender of the income earner. Enter the type of foreign identifier and the country code.

Enter the income earner's address details in both the home country and the country of work. Enter the foreign address country code.

4. Estimated pay amount and work period in Finland

Enter the estimated amount of wages paid to the income earner for work performed in Finland during the tax year. Add to the estimated amount any fringe benefits (e.g. accommodation benefit, phone benefit or meal benefit) and taxable reimbursement of expenses (e.g. taxable kilometre allowance). Enter the estimated pay amount in euros.

Enter the start date and end date of the work period in Finland. If the exact end date is not known, enter the estimated end date. The end date may be, for example, in the following calendar year.

5. Finnish service recipient

“Finnish service recipient” is the party who has leased foreign employees for work performed in Finland.

Enter the name and Finnish Business ID or personal identity code of the Finnish service recipient. If there are no Finnish identifiers, enter the foreign identifier information and country code.

6. Date and signature

If you are submitting the report as a representative of a foreign employer, tick the box ‘Information provided by foreign payer’s representative’. ‘Representative’ refers to a representative according to the Act on Posting Workers (447/2016). If you tick the box, remember to also fill in the representative details in section 2 ‘Representative’.

Sign the form before it is submitted. Enter also the date and your telephone number.

Return address

Send the form to the address:

Incomes Register
PO Box 1

Country codes

Most commonly used country codes
AE United Arab Emirates AM Armenia AR Argentina
AT Austria AU Australia AZ Azerbaijan
BA Bosnia and Herzegovina BB Barbados BE Belgium
BG Bulgaria BM Bermuda BR Brazil
BY Belarus CA Canada CH Switzerland
CN China CY Cyprus CZ Czech Republic
DE Germany DK Denmark EE Estonia
EG Egypt ES Spain FI Finland
FR France GB Great Britain GE Georgia
GG Guernsey GR Greece HK Hong Kong
HR Croatia HU Hungary ID Indonesia
IE Ireland IL Israel IM Isle of Man
IN India IS Iceland IT Italy
JE Jersey JP Japan KG Kyrgyzstan
KR Republic of Korea KY Cayman Islands KZ Kazakhstan
LK Sri Lanka LT Lithuania LU Luxembourg
LV Latvia MA Morocco MD Moldova
ME Montenegro MK Macedonia MT Malta
MX Mexico MY Malaysia NL Netherlands
NO Norway NZ New Zealand PH Philippines
PK Pakistan PL Poland RO Romania
RS Serbia RU Russia SE Sweden
SG Singapore SI Slovenia SK Slovakia
TH Thailand TJ Tadzhikistan TM Turkmenistan
TR Turkey TZ Tanzania UA Ukraine
US United States UY Uruguay UZ Uzbekistan
VG British Virgin Islands VN Vietnam ZA South Africa
ZM Zambia