When you buy a service or hire an employee – household as an employer
When you order, for example, a cleaning, childminding or renovation service, you act as an employer.
You need to report any payments you have made to the Incomes Register if
- you buy a service from a company or individual not included in the prepayment register;
- you pay wages, i.e. you have signed an employment contract with an employee.
There is no lower limit for the amount paid or any age limit for reporting – you need to report all wages and fees you have paid, regardless of the amount or the age of the payment recipient.
A household refers to a private individual or a death estate.
Identify your obligations as an employer
Your obligations depend on whether you pay wages or non-wage compensation for work. The amount of wages and the employee’s age are also significant factors.
Identify your obligations using the Finnish Tax Administration’s decision wizard
There you can find instructions for withholding tax and fulfilling other employer obligations in different situations. You can also read how wages differ from non-wage compensation for work.
Report the amounts you have paid to the Incomes Register
You can report data in three ways:
- Calculate and pay wages in the free Palkka.fi service (available in Finnish and Swedish, link to Finnish). The service automatically sends the reports required to the Incomes Register. You cannot pay non-wage compensation for work in the Palkka.fi service.
- Submit an earnings payment report in the Incomes Register’s e-service. Read the instructions and sign in to the Incomes Register.
- If you cannot use e-services, submit the data using a paper form.
Frequently asked questions
If you want to check the data you have submitted, search for and view reports on the Submitted reports page in the e-service.
Sign in to the Incomes Register. Select “Act as a private individual” as the role and then select “Submitted reports”.
Detailed instructions for reporting and correcting are available on incomesregister.fi in the service for companies and organisations. For example, the section for earnings payment data includes instructions on income types, the reporting of fringe benefits, and insurance.
- Also read the instructions for the e-service.
- If you submit data using a paper form, carefully read the filling instructions for forms.
- Our customer service also helps you in questions related to reporting.
Detailed instructions and examples
If you need examples or more detailed instructions for reporting, see our detailed guidance:
Reporting data to the Incomes Register: Households as employers