 In
Brief
Enterprise
Finland - Employer Information
Finnish
Tax Administration - Obligations
of a Foreign Employer
Assistance
with Employer's Obligations
Finnish
Pension Insurance for Employers
and Entrepreneurs
Employment
and Combination Subsidy
for Finnish Employers
Additional
Links
In
employment contracts and employment relationships,
employers must comply with the minimum requirements
on employment terms and conditions stated in a nation-wide
collective labour agreement considered to be representative
in the sector. An employee posted to Finland is entitled
to the salary determined by a universally valid Finnish
collective labour agreement for the sector.
More information: Finnish
Employment Contract
According to the Employment Contracts Act,
the employer must provide the employee with a description
of the most essential terms and conditions of employment
if they are not indicated on a written employment contract.
The employer has a statutory obligation
to take out accident and pension insurance for the employees;
the employees are also provided with group life assurance
and unemployment insurance in connection with the statutory
accident insurance. The employer must arrange for statutory
occupational health care.
The employer is responsible for paying any
withheld taxes and social security contributions to the tax
authorities, and for submitting annual notifications to the
tax authorities, and the pension and accident insurance companies,
with information on the wages and salaries paid to employees.
This summary by Enterprise
Finland
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Enterprise
Finland - Finnish Employer Information
Direct links to Enterprise
Finland. Please note expanded
menus on linked pages.
- Registration
As a Registered Employer
An employer who regularly pays out wages must register
as a registered employer.
- Universal
Validity of Collective Labour Agreements
In employment contracts and employment relationships, employers
must comply with the minimum requirements stated in a nation-wide
collective labour agreement considered to be representative
in the sector (universally valid collective agreement).
- Employment
Contract
An employment contract can be made for a specified period
or until further notice.
- Statutory
Pension Insurance for Employees
The employer must arrange and pay for pension cover for
employees.
- Statutory
Accident Insurance
The employer is obliged to take out insurance for its employees
covering occupational accidents.
- Arranging
for Occupational Health Care
The employer must, at its expense, arrange for occupational
health care in order to prevent health hazards and disadvantages
due to work and working conditions, and to protect and
promote the safety, working ability and health of the employees.
- Payment
of Withheld Taxes and Social Security Contributions
The employer must pay the taxes withheld from wages and
the employer's social security contributions to the tax
office?s bank account on the 10th day of the month following
the payment of wages.
- Monthly
Return for Employer's Payments
An employer that regularly pays out wages must submit a
monthly return indicating the payments made in the previous
month.
- Employer's
Annual Notifications
The employer must submit annual notifications of wages
paid to the tax office, employment pension company and
accident insurance company.
- Testimonial
Upon termination of employment, the employee is entitled
to receive a written testimonial from the employer by
request, specifying the duration of employment and the
type of tasks.
- Data
Protection in Working Life
Employer's obligations in implementing data protection
in working life.
- Employer's
Obligations for a Foreign Enterprise
The obligation of a foreign enterprise who has assigned
an employee to Finland to pay Finnish social security contributions
and insurance premiums depends on whether the employee
has a posted worker certificate.
- Employees
Posted to Finland
A posted worker refers to an employee who normally works
in a country other than Finland and whose employer, an
enterprise located in another country, sends him or her
to work in Finland for a limited period when providing
services across national borders.
- Employers'
Federations
Employers' Federations prepare collective agreements and
provide their members with advice and training on employment
issues. The federations also engage in negotiations concerning
disputes.
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Obligations
of a Foreign Employer in Finland
The Finnish Tax Administration has produced a PDF document
entitled Obligations of a Foreign Employer, which
outlines obligations concerning both social security and
Download
here
Visit the Finnish
Tax Administration
Please
note cookies
must be enabled or
the site will not function
correctly.
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Assistance
with Finnish Employer's Obligations
Service Centre for Small
Employers
The Service Centre for Small Employers provides
advice and assistance on issues related to an employer’s
obligations and employment relationships. The centre serves
all of Finland. Services are fee-based but reasonably priced.
Authorised by the employer, the Service
Centre for Small Employers can also take care of
- payroll administration and payment of wages
- other payments and notifications related to employer’s
obligations
- statutory insurance contracts and the payment of related
premiums
- these services are intended for enterprises with less
than ten employees
The Service Centre also
provides advice to all employers (no size limit) and employees on
issues related to employment on a fee-based advice and service
helpline.
Tel: 0200 6600 (Mon – Fri from 08:00
- 16:15)
Service fee 1 euro per minute + local network charge
Advice is also provided in English.
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Pension
Insurance for Finnish Employers and Entrepreneurs
Pension insurance is an obligation for both
employers and entrepreneurs. The employer is liable to take
out insurance for all his employees and to pay the insurance
contributions to an authorised pension provider*. The length
of the employment contract has no significance. The obligation
to take out insurance also concerns private households when
they act as employers.
* Authorised pension providers are either insurance
companies, company pension funds, industry-wide pension funds
or other similar pension funds.
A self-employed person should take out insurance
himself or herself. The obligation
to take out insurance starts when the self-employment has
continued for four months. The self-employed person’s
insurance contributions are based on the confirmed income
from self-employment and not for instance on the company’s
turnover.
More
information...
See also: Finnish
Centre for Pensions (Eläketurvakeskuks): the central
body of the Finnish statutory earnings-related pension
scheme
Pension Insurers in Finland
Etera Mutual
Pension Insurance Company
Palkkatilanportti 1, FIN-00240 Helsinki
Tel + 358 10 553 300, Fax + 358 10 553 3242
Ilmarinen
Mutual Pension Insurance Company
Porkkalankatu 1, FIN-00180 Helsinki
Tel + 358 10 284 11, Fax + 358 10 284 3445
The
Insurance Company Pension-Alandia Ltd
Ålandsvägen 31, FIN-22100 Mariehamn
Tel + 358 18 29 000, Fax + 358 18 29 661
Mutual
Insurance Company Pension Fennia
Kansakoulukuja 1, FIN-00100 Helsinki
Tel + 358 10 5031, Fax + 358 10 503 7680
Tapiola
Mutual Pension Insurance Company
Revontulentie 7, PO Box 30, FIN-02101 Espoo
Tel + 358 9 4531, Fax + 358 9 453 2146
Varma
Mutual Pension Insurance Company
Annankatu 18, PO Box 1, FIN-00121 Helsinki
Tel + 358 10 51 513, Fax + 358 10 514 4752
Veritas
Pension Insurance Company Ltd
Olavintie 2, PO Box 133, FIN-20101 Turku
Tel + 358 10 55 010, Fax + 358 10 550 1690
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Employment and Combination
Subsidy for Finnish Employers:
Ministry of Labour Employment Office
Employment subsidies are primarily used
for providing employment to the long-term unemployed, the
handicapped, young people under 25 and unemployed people
threatened by long-term unemployment or dropping out of the
labour market.
The subsidy is available to Government authorities and services,
municipalities, enterprises and any other private sector
employers, such as associations, foundations and households.
Ministry
of Labour: Employment Service
Ministry
of Labour: Contact Information
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