Working in Finland: domestic payer

• The information to be reported on the earnings payment report concerning the income earner are presented in the table.

In addition to the information presented in the table, the payer must submit the employee’s social insurance contributions collected, if any, and the tax at source or taxes withheld. Additionally, the payer must provide the information to be submitted on the employer's separate report on the basis of the wages of employees for whom health insurance has been taken out.  

Working in Finland: domestic payer.

Income earner's status in taxation	Is the income earner subject to Finnish social security?	Who has the obligation to inform?	Which information must be submitted to the Incomes Register?
Resident taxpayer	Yes	Payer	The payments made are reported as usual.
Resident taxpayer	No	Payer	Type of exception to insurance: Not subject to Finnish social security (earnings-related pension, health, unemployment or accident and occupational disease insurance) Social security certificate: To Finland A1 certificate or agreement (complementary data) The payments made are reported as usual.
Non-resident taxpayer (progressive taxation)	Yes	Payer	Foreign tax identification number, country code, and contact information in country of residence Additional income earner data: Non-resident taxpayer: Yes Country code of the country of residence Income subject to withholding: Yes The payments made are reported as usual Withholding tax Employee's earnings-related pension and unemployment insurance contributions
Non-resident taxpayer (progressive taxation)	No	Payer	Foreign tax identification number, country code, and contact information in country of residence Type of exception to insurance: Not subject to Finnish social security (earnings-related pension, health, unemployment or accident and occupational disease insurance) Additional income earner data: Non-resident taxpayer: Yes Country code of the country of residence Income subject to withholding: Yes The payments made are reported as usual Withholding tax
Non-resident taxpayer (tax at source)	No	Payer	Foreign tax identification number and contact information in country of residence Type of exception to insurance: Not subject to Finnish social security (earnings-related pension, health, unemployment or accident and occupational disease insurance) OR if the employee is only partially insured, select the type of exception to insurance, such as: Not subject to Finnish social security (earnings-related pension insurance) Not subject to Finnish social security (unemployment insurance) Social security certificate: To Finland A1 certificate or agreement (complementary data) Additional income earner data: Non-resident taxpayer: Yes Country code of the country of residence The payments made are reported as usual Tax at source Tax at source deduction
Non-resident taxpayer (tax at source)	Yes	Payer	Foreign tax identification number and contact information in country of residence Additional income earner data: Non-resident taxpayer: Yes Country code of the country of residence The payments made are reported as usual Tax at source Tax at source deduction Employee's earnings-related pension and unemployment insurance contributions Employee's health insurance contribution