Working in Finland for a foreign employer

When you work in Finland for a non-Finnish employer, your taxation depends on how long you stay in Finland.

Staying in Finland for 6 months or less
         You do not usually have to pay tax to Finland.

Living or staying in Finland longer
         In most cases, you must pay tax as well as mandatory insurance contributions to Finland.

If your employer has a permanent establishment in Finland, they are treated as a Finnish employer. In this case, you will have to pay tax on your wages in the same way as if your employer was Finnish.

If you are a foreign leased employee, see the guidance for foreign leased employees.

Employer: Guidance on how to help your construction workers with their tax matters before they start working. 
Webinar recording: Information of construction workers’ tax numbers and the reporting requirements in the construction sector.

Frequently asked questions

In some cases, the pension insurance and unemployment insurance contributions collected from you may be missing from your tax return if you have received wages from a foreign employer with no permanent establishment in Finland. This can also happen if you have received wages for frontier work, based on the act on key employees, or paid by a specialised agency.

The Tax Administration corrects these details on its own initiative. You do not need to make corrections to your tax return or otherwise contact the Tax Administration because of this. You will receive a revised tax decision later with the correct information. However, remember to check that everything else in your tax return is correct. If there is something that must be added or corrected, make the changes in MyTax or file them on paper forms.