A company must be registered in the Tax Administration’s employer register when it employs:
more than one employee permanently
more than five employees during one year with a term of employment under the entire year.
In other cases, registration is voluntary.
The Y form is used for registering in the employer register. The same form is used for registering in the prepayment register, the VAT register and the Trade Register. The form is available on the Business Information System (YTJ) website or at the regional service office of the Trade Register. The form is sent to: PRH - Verohallinto, Yritystietojärjestelmä, PL 2000, 00231 Helsinki.
Even if your company does not need to register as an employer, as a rule it is bound by the same wage-related obligations as employers entered in the register.
If a company registered in the employer register discontinues regular payment of wages, the company must inform the Tax Administration of this. The notification is made using the Y forms.