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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 income taxation (February 2007).
Download
here
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Visit the Finnish
Tax Administration
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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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