Working in Finland: foreign payer (applies to foreign payers who do not have a permanent establishment in Finland)

Resident taxpayer

Yes

Foreign employer or its representative

• Payer details:
  • Foreign identifier, country code, and contact information
  • Payer type: Foreign employer
• The payments made are reported as usual.
• If the data is submitted by the representative: 
  • Representative identifier and contact information
  • Data: The representative is the data submitter

Resident taxpayer 

No

Foreign employer or its representative

• Payer details:
  • Foreign identifier, country code, and contact information
  • Payer type: Foreign employer
• Type of exception to insurance: Not subject to Finnish social security (earnings-related pension, health, unemployment or accident and occupational disease insurance)
• Social security certificate: To Finland A1 certificate or agreement (complementary data)
• The payments made are reported as usual.

Resident taxpayer (“Net-of-tax” employment contract)

Yes

Foreign employer or its representative

• Payer details:
  • Foreign identifier and country code
  • Payer type: Foreign employer
• Additional income earner data: Employer pays taxes on behalf of the employee ("Net-of-tax" employment contract) 
• The payments made are reported as usual.

Resident taxpayer (leased employee)

Yes

Foreign employer or its representative

• Payer details:
  • Foreign identifier and country code
  • Payer type: Foreign employer
• Provide one of the following type of additional income earner data:
  • Leased employee living abroad
  • Leased employee living abroad, working on board a Finnish aircraft
  • Leased employee living abroad, working on board a Finnish ship.
• Foreign tax identification number and contact information in home country
• The payments made are reported as usual.
• In addition, the information required to be provided in the employee leasing notice for a foreign leased employee must be submitted (see section 4.5.3 of the instruction “Reporting data to the Incomes Register: international situations”). 

Non-resident taxpayer

Yes

Foreign employer or its representative

• Payer details:
  • Foreign identifier and country code
  • Payer type: Foreign employer
• Income earner's foreign tax identification number and contact information in home country
• Additional income earner data: Non-resident taxpayer: Yes
  • Country code of the country of residence
• The payments made are reported as usual.

Resident taxpayer (stayed less than 183 days during a 12-month period)

No

Foreign employer or its representative

• Payer details:
  • Foreign identifier and country code
  • Payer type: Foreign employer
• Additional income earner data: Income earner did not stay longer than 183 days in Finland during the Tax-Treaty-defined sojourn period
• Type of exception to insurance: Not subject to Finnish social security (earnings-related pension, health, unemployment or accident and occupational disease insurance)
• Social security certificate: To Finland A1 certificate or agreement (complementary data)
• The payments made are reported as usual
• Country code of the country of residence

Resident taxpayer (stayed less than 183 days during a 12-month period)

Yes

Foreign employer or its representative

• Payer details:
  • Foreign identifier and country code
  • Payer type: Foreign employer
• Additional income earner data: Income earner did not stay longer than 183 days in Finland during the Tax-Treaty-defined sojourn period
• The payments made are reported as usual.
• Country code of the country of residence

Non-resident taxpayer (leased employee)

No

Foreign employer or its representative

• Payer details:
  • Foreign identifier and country code
  • Payer type: Foreign employer
• Provide one of the following type of additional income earner data:
  • Leased employee living abroad
  • Leased employee living abroad, working on board a Finnish aircraft
  • Leased employee living abroad, working on board a Finnish ship.
• Foreign tax identification number and contact information in home country
• Type of exception to insurance: Not subject to Finnish social security (earnings-related pension, health, unemployment or accident and occupational disease insurance)
• Social security certificate: To Finland A1 certificate or agreement
• Additional income earner data: Non-resident taxpayer: Yes
  • Country code of the country of residence
• The payments made are reported as usual.
• Number of workdays
• In addition, the information required to be provided in the employee leasing notice for a foreign leased employee must be submitted (see section 4.5.3 of the instruction “Reporting data to the Incomes Register: international situations”).

Non-resident taxpayer (leased employee)

Yes

Foreign employer or its representative

• Payer details:
  • Foreign identifier and country code
  • Payer type: Foreign employer
• Provide one of the following type of additional income earner data:
  • Leased employee living abroad
  • Leased employee living abroad, working on board a Finnish aircraft
  • Leased employee living abroad, working on board a Finnish ship.
• Foreign tax identification number and contact information in home country
  • Country code of the country of residence
• The payments made are reported as usual.
• Number of workdays In addition, the information required to be provided in the employee leasing notice for a foreign leased employee must be submitted (see section 4.5.3 of the instruction “Reporting data to the Incomes Register: international situations”).