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.
Foreign employer — other pages