The guidance is being updated.
Staying in Finland for a maximum of 6 months and having a foreign employer – find out if you must pay tax to Finland
If your continuous stay in Finland does not last longer than 6 months, you are considered a non-resident taxpayer. If your employer is not Finnish, you will not usually have to pay tax to Finland on
- wages paid to you by the foreign employer
- other income you receive from outside Finland.
However, if you do not have an A1 certificate from your home country, you will have to pay health insurance contributions and pension insurance contributions to Finland. If you work in Finland for less than 4 months, you do not need to pay the insured person’s health insurance contribution to Finland.
If you work at a construction site, always remember to file the required reports.
If you have a foreign employer, you may have to pay tax on your wages to Finland in the following situations:
- Your foreign employer has a permanent establishment in Finland
- You are a leased employee
- You are an athlete or a performing artist
If your home country is an EU country, Norway, Iceland or Liechtenstein or a country that has a tax treaty with Finland, you can ask to be taxed progressively.