Working for more than one employer
If you have more than one employer, you need a separate tax card for your secondary jobs. You can request one at Tax Card Online. On the card, you will find your basic rate and any additional rate, if applicable.
You don't have to present the original card to your second-job employer – giving a copy of the secondary-employment card is enough. You may make as many copies as you need. However, you must always give your employer the original copy of your tax card for main income, unless they have received the tax card details electronically. Your employer will tell you if they have received the details. You must make sure that the income ceiling is high enough for the entire year.
If you have a primary employer and secondary jobs
For tax purposes, the job from which you receive the majority of your annual income is treated as your primary employment; all others are treated as secondary. You can request separate tax cards with the same withholding rates for your primary and secondary employment income. This way, if you receive pay from a second job, you will not have to pay tax at a higher rate on it (at your "additional rate" – lisäprosentti in Finnish; tilläggsprocent in Swedish).
Getting a tax card online
Log into Tax Card Online. Follow the instructions. You will need:
- An estimate of your gross income from your secondary employment for the entire year.
- Your total gross income from your secondary employment, and the amount withheld for the year so far—enter these in "Pay and benefits, secondary employment". Remember to include the gross income you have already been paid, starting January 1st this year.
- Information on whether your employer withholds pension and unemployment insurance contributions from your pay. Check the box as appropriate.
- An estimate of your gross income for the entire year from your main employment, and any other income (including social benefits). Enter all types of income into their appropriate fields
You will find Help in the right-hand column.
The result is that you get separate tax cards for your main and secondary incomes, with different income ceiling values on each of them. If you are a beneficiary of other types of income—such as social benefits—we will send you another tax card for that income. All your tax cards will have the same basic and additional withholding rates. You can make as many photocopies as you need of your secondary income tax card.
Multiple employers, no main employment
For tax purposes, the job from which you receive the majority of your annual income is treated as your main employment. If you have no obvious main job, you may give your secondary income tax card to all your employers. The income ceiling on that card is calculated all the basis of all your employment income; you must make sure that it is high enough for the entire year’s income.
Getting a tax card online
Log into Tax Card Online. Follow the instructions. You will need:
- An estimate of your gross income from your secondary employment for the entire year.
- Your total gross income from your secondary employment, and the amount withheld for the year so far— enter these in "Pay and benefits, secondary employment". Remember to include the gross income you have already been paid, starting January 1st this year.
- Check the Yes box "Secondary income is subject to withholding of pension and insurance contributions".
- Enter '0,00' i.e. zero at "Pay and benefits from main employment", and
- Give an estimate of your gross income for the entire year from any other sources (including social benefits). Enter all types of income into their appropriate fields.
You will find Help in the right-hand column.
As a result, you get a single tax card for all secondary employment, with both your basic and additional rates on it. You may make photocopies to give to your employers. If you receive other types of income, such as social benefits, we will send you another tax card for that.
Secondary tax cards with additional withholding rates
You should receive a tax card for secondary employment with your standard card around New Year. You can use this tax card for any incidental secondary income; for example, for fees for attending meetings. There is no ceiling for additional income — any excess tax paid will be refunded.
Getting a tax card online
Log into Tax Card Online. Follow the instructions.
If you need a secondary tax card with additional withholding rates, click "I request a tax card for secondary employment income with an additional withholding rate".
You will find Help in the right-hand column.
You get a secondary card with the additional rate and no income ceiling.