An employer is obligated to submit notifications to the authorities and pension and insurance companies. The notifications can be divided into three types:
trade-specific licences and notifications.
Wage-based notifications are submitted to:
Employment pension company or fund
Accident insurance company
Unemployment Insurance Fund.
Notifications to the Tax Administration
The annual notification is submitted once a year, usually by the end of January of the year following the payment of the wage or other payment. The notification must be received by the Tax Administration on the last submission date.
The annual notification is submitted on:
certain other payments.
File wages paid and employer's contributions monthly online. Now you can pay and file them in MyTax (vero.fi); Tax Account Online is replaced by it.
For 2017, taxes must be filed online. You only can file self-assessed taxes on paper if there is a special reason.
Employer's contributions must be filed and paid by the 12th of the month that comes after the payroll month. Small companies may apply for extended tax periods (the calendar quarter).
Notifications to the employment pension company or fund
Employment pension insurance is based on the wage paid by the employer to the employee. The employer must report the wages to the employment pension company or fund with which the employer has provided for pension coverage for its employees.
Whether the employer is a contract employer (continuously has employees) or a temporary employee (no employees on a continuous basis, wages paid are less than EUR 8 178 per year (in 2015) / less than EUR 8 238 per six months) has an effect on the wage notification:
A contract employer must provide for its employees’ pension cover by making a TyEL insurance agreement with the chosen pension institution during the month following the payment of wages. A contract employer reports its employees’ earnings to the pension institution either once a year or monthly.
A temporary employer need not make a separate insurance agreement with a pension institution. A temporary employer must report the employees and the wages paid to them to the selected pension institution. The insurance contributions must be paid to the pension institution monthly by the twentieth of the month following the wage payment.
For additional information on employment pension insurance, see Employer's statutory insurance.
Notifications to the accident insurance company
Each year, an employer must submit a wage notification for wages paid during the calendar year to the accident insurance company. The notification must be submitted by the end of the following January. The accident insurance company calculates, on the basis of the notification, the final accident insurance premium and the group life and unemployment insurance contributions.
The employer can also notify the insurance company in the middle of the year that the wage amount has changed if:
the wages paid do not correspond with the advance wage amount used as the basis of the advance premium
changes in business activity have taken place in the middle of the year.
Notifications to the Unemployment Insurance Fund
An employer must provide the Unemployment Insurance Fund with notification of their payroll during the insurance year for the calculation of the final unemployment insurance contribution. The wage sum report must be submitted by the end of the January following the insurance year.
If an employer's estimated annual payroll amount changes (e.g. due to company expansion or reduction) during the insurance year, the employer can apply for a change in prepayment during the year.
Non-wage based notifications
Non-wage based notifications are submitted to the:
Tax Administration’s employer register
Occupational health services
Finnish Institute of Occupational Health
Occupational health and safety authorities.
Notification to the occupational health services
After an employee’s sick leave has lasted for a month either continuously or in shorter periods, the employer must notify the occupational health services of the employee’s sick leave.
Applying for occupational health care reimbursement
An employer can apply for reimbursement for expenses incurred due to occupational health care by filling out an electronic application available at kela.fi or by sending the application on paper. Reimbursement is applied for retroactively by filling in one single application for the entire financial period. The period when applications may be filed is six months from the end of the employer’s financial period.
Submitting electronic applications
Most occupational healthcare service providers provide employers with the preliminary information for applications either electronically via Kela’s online services or on a pre-filled paper application. A paper form can be filled out and then printed out for signing at kela.fi (in Finnish). More information on reimbursements for occupational healthcare (in Finnish).
Notifications to the Finnish Institute of Occupational Health
If the company has employees who are exposed to carcinogenic substances and procedures in their profession, the employer must submit an ASA notification annually to the Finnish Institute of Occupational Health.
There are two forms: the general ASA notification and ASA notification on persons exposed to tobacco smoke. Both forms are available on the Occupational Safety and Health Administration website. (in Finnish)
The employer is additionally obligated to register these employees in the ASA register.
Dangerous duties and pregnancy
If a pregnant woman’s duties or workplace conditions endanger her health or the foetus and the risk factor cannot be eliminated, she should be transferred to other suitable duties. If no other work can be arranged for a pregnant employee, special maternity leave can be considered. Special maternity leave can begin from the beginning of the pregnancy and continue until the beginning of the maternity leave at the most.
Notifications to the occupational health and safety authorities
Notifications submitted to the occupational health and safety authorities include:
work performed by adolescents and children
serious occupational accident or work-related occupational disease
emergency work notification.
A notification is required for work performed by adolescents and children in the case of work prohibited for young persons – such as dangerous work or abnormal working hours.
An employer is responsible for reporting an occupational accident or work-related occupational disease that has resulted in death or severe injury without delay to the occupational health and safety authorities.
Having emergency work performed is only possible in exceptional circumstances laid down by the Working Hours Act. If emergency work is carried out, the employer must submit a written notification of the cause, extent and probable duration of the emergency work without delay.
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