Information on international work (TULOR 6105e) – Instructions for filling in the form 2020

General information on submitting the report

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. 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.

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.

Information on international work (TULOR 6105e) shall be reported in situations in which the income earner works abroad for a longer period of time. There is no need to report short business trips. There are three types of forms on which working abroad can be reported:

  1. NT1 – Notice of the withholding of tax in Finland, work in another Nordic country
  2. NT2 – Notice of the non-withholding of tax in Finland, working abroad
  3. Employer's report on periods of stay in Finland – Report on periods of stay in Finland relating to working abroad if the six-month rule has been applied to withholding tax

More information on the different form types and situations in which the report must be submitted is provided in section “Form type” of these filling instructions.

Use the form for the correct year

Select the form for the correct year according to the reporting date. If the reporting date is in 2020, use the form for the year 2020. However, if the reporting date is in 2019 or you are correcting a report with a reporting date in 2019, use the form for the year 2019.

Deadline for reporting

If the NT1 report is submitted on paper, the deadline is no later than on the 8th calendar day following the first wage payment date for the work abroad.

If the NT2 report is submitted on paper, the deadline is no later than on the 8th calendar day following the first wage payment date on which tax is not withheld.

However, natural persons and decedent’s estates not registered in the Tax Administration's register for regular employers may submit the report on a paper form no later than on the 8th day of the calendar month following the payment date. This special rule only applies to the NT1 and NT2 form types.

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.

The employer’s report on periods of stay in Finland must be submitted no later than by the end of the January in the year following the tax year. The report may also be submitted during the tax year, for example, in connection with the payment of wages. If the period of working abroad is completely within one tax year, all the income earners’ periods of stay in Finland can be reported as soon as the work abroad has ended.

Return address

Send the form to the following address:

Incomes Register

PO Box 1

FI-00055 INCOMES REGISTER

Detailed guidance

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

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 on international work 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: 01052020–31052020. The pay period is the period for which wages are paid. The 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 2020 is entered as follows: 15052020. The information is mandatory.

Payer's report reference

The payer’s report reference uniquely identifies the reports submitted to the Incomes Register. A unique report reference must be entered on all new reports submitted by the payer. If you do not enter a report reference in the new report, the Incomes Register will generate one for you. 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.

  • Example of how to form a payer’s report reference: 
    • The employer has reported information on international work concerning three employees on the same reporting date, 30 April 2020. The employer can form the report references by adding a sequential number to the payment date:
      • 300420201
      • 300420202
      • 300420203

Form type

Select which form type is used for the report: “NT1”, “NT2” or “Employer's report on periods of stay in Finland”. Please note that each individual paper form can only be used to submit a report of only one of the above form types.

NT1 is used when an income earner who lives in Finland (resident taxpayer) works in another Nordic country (Iceland, Norway, Sweden, Denmark or the Faroe Islands – not including Greenland) for less than six months. Submitting an NT1 report ensures that the income earner does not have to make advance payments of income taxes to the country of work in addition to the taxes withheld in Finland. The report demonstrates to the tax authority of the country of work that tax has been withheld in Finland.

Before filling in the NT1 report, make sure that all the conditions listed below are met:

  • The wages are paid by a Finnish employer.
  • The income earner stays in the country of work no more than 183 days during a 12-month period.
  • This does not constitute employee leasing.
  • The compensation paid for the work does not burden the financial result of the employer's permanent establishment in the country of work (more detailed information on what a permanent establishment is and what conditions are related to the described situations is available from the Tax Administration).

The company should also contact the tax authority of the country of work, especially when the situation concerns construction work or a long period of employment. In such situations, Finnish companies usually do not have any tax-related employer obligations in the country of work. This should nonetheless always be verified with the tax authority of the country of work.

NT2 is used when an income earner works abroad for more than 183 days and the Finnish employer applies the six-month rule for tax-exemption to that income earner. The six-month rule means that no taxes are withheld in Finland from the wages paid to the income earner.

If the employee’s country of work changes but, by way of exception, the six-month rule is still applied to the income earner, the employer must submit a new NT2 report.

Employer's report on periods of stay in Finland is used if the six-month rule is applied to the wages paid to an income earner who works abroad. The report is used to submit information on the periods during which an income earner who works abroad stays in Finland.

You can report the information either during the period of working abroad (e.g. once a month), after the work abroad has ended (if the period of working abroad is completely within one calendar year), or for one tax year after the end of the year. However, information on one tax year must be reported no later than by the end of the January in the calendar year following the tax year.

Example:

The income earner works in the United States for the period 1 January – 30 November 2020. The income earner goes on holiday and, during the holidays, stays in Finland for the periods 21 June – 31 July and 28 September – 13 October; in other words, the income earner only stays in Finland in June, July, September and October. If the employer reports the periods of stay once a month, information that the reporting period (calendar month) does not contain any periods of stay in Finland must be reported by the employer for all the other months. For the four months listed above, the employer reports the periods of stay in Finland: 21–30 in June, 1–31 in July, 28–30 in September and 1–13 in October.

Information concerning the year 2020 could also be reported at the same time for the whole period of working abroad after the income earner has returned to stay in Finland permanently. In such a case, the employer would probably report the whole year’s periods of stay on the report for December, at which time it is already known that the work abroad ended at the end of November.

The employer must submit the report on periods of stay in Finland during 2020 no later than on 31 January 2021.

1. Payer

Enter the payer's Business ID and company name. If, by way of exception, the payer is a natural person, enter the Finnish personal identity code and full name 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

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

2. Income earner

Report 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. Report the type of foreign identifier and the identifier country code. Also enter the income earner's address details in full. Enter either the street address or P.O. Box. If the address is located abroad, also enter the country code.

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.

If the income earner does not have any type of identifiers, tick the box for “Income earner has no identifier”. If you ticked this box, also enter the first and last name, date of birth, gender and address details of the income earner.

3. Country of work and permanent establishment

Enter this information only if you are submitting the NT1 or NT2 report. Only one country of work and one district where work is performed can be reported per each paper form. Enter the country code of the country of work, the name of the country of work and the district where the work is performed. The “District where work is performed” refers to the main place of work of the income earner. Enter the income earner's address in the country of work and the country code.

Report the information on taxation by ticking the box for “Yes” or “No” as appropriate. Enter the income earner’s period of stay in the country of work. If the end date is not known, enter the estimated end date for the stay period.

Enter information on work periods abroad only if you are submitting the NT2 report. Report one or more periods of work abroad of the income earner. If the end date of the work period is not known, enter the estimated end date.

4. Wages as well as other remunerations and benefits

Enter this information only if you are submitting the NT2 report. Report the monthly monetary wages paid to the income earner. If other payments were made to the income earner, specify them in the “Other remunerations and benefits” field.

5. Periods of stay in finland

Enter this information only if you are submitting the Employer's report on periods of stay in Finland. Report one or more periods of stay in Finland of the income earner. If the income earner has not stayed in Finland at all during the reported period, tick the box for “Report contains no stay periods in Finland”.

6. Customer

Enter this information only if you are submitting the NT1 report. The customer (principal) is the party for whom the income earner works in the country of work (e.g. a contractor, property developer or client). Enter the Business ID or Finnish personal identity code and name of the customer.

If the customer has no Finnish identifiers, enter the full name, foreign identifier, type of foreign identifier and country code. Also enter the customer's full address details and the name and telephone number of the contact person.

7. Date and signature

Sign the form before submitting it. Also enter the date and your telephone number.

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