Working in Finland: foreign payer (applies to foreign payers who do not have a permanent establishment in Finland)

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. No employer’s separate report is submitted if the foreign payer does not have a permanent establishment in Finland for income taxation purposes.

Working in Finland: foreign payer (applies to foreign payers who do not have a permanent establishment in Finland).

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	Foreign employer or its representative	Payer details: Foreign identifier, country code, and contact information Payer type: Foreign employer The payments made are reported as usual. If the data is submitted by the representative:  Representative identifier and contact information Data: The representative is the data submitter
Resident taxpayer	No	Foreign employer or its representative	Payer details: Foreign identifier, country code, and contact information Payer type: Foreign employer 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.
Resident taxpayer (“Net-of-tax” employment contract)	Yes	Foreign employer or its representative	Payer details: Foreign identifier and country code Payer type: Foreign employer Additional income earner data: Employer pays taxes on behalf of the employee ("Net-of-tax" employment contract)  The payments made are reported as usual.
Resident taxpayer (leased employee)	Yes	Foreign employer or its representative	Payer details: Foreign identifier and country code Payer type: Foreign employer Additional income earner data: Leased employee living abroad Foreign tax identification number and contact information in home country The payments made are reported as usual. In addition, the information required to be provided in the employee leasing notice for a foreign leased employee must be submitted (see section 4.5.3.1 of the instruction “Reporting data to the Incomes Register: international situations”).
Non-resident taxpayer	Yes	Foreign employer or its representative	Payer details: Foreign identifier and country code Payer type: Foreign employer Income earner's foreign tax identification number and contact information in home country Additional income earner data: Non-resident taxpayer: Yes Country code of the country of residence The payments made are reported as usual.
Resident taxpayer (stayed less than 183 days during a 12-month period)	No	Foreign employer or its representative	Payer details: Foreign identifier and country code Payer type: Foreign employer Additional income earner data: Income earner did not stay longer than 183 days in Finland during the Tax-Treaty-defined sojourn period 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 Country code of the country of residence
Resident taxpayer (stayed less than 183 days during a 12-month period)	Yes	Foreign employer or its representative	Payer details: Foreign identifier and country code Payer type: Foreign employer Additional income earner data: Income earner did not stay longer than 183 days in Finland during the Tax-Treaty-defined sojourn period The payments made are reported as usual. Country code of the country of residence
Non-resident taxpayer (leased employee)	No	Foreign employer or its representative	Payer details: Foreign identifier and country code Payer type: Foreign employer Additional income earner data: Leased employee living abroad Foreign tax identification number and contact information in home country 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 Additional income earner data: Non-resident taxpayer: Yes Country code of the country of residence The payments made are reported as usual. Number of workdays In addition, the information required to be provided in the employee leasing notice for a foreign leased employee must be submitted (see section 4.5.3.1 of the instruction “Reporting data to the Incomes Register: international situations”).
Non-resident taxpayer (leased employee)	Yes	Foreign employer or its representative	Payer details: Foreign identifier and country code Payer type: Foreign employer Additional income earner data: Leased employee living abroad Foreign tax identification number and contact information in home country Country code of the country of residence The payments made are reported as usual. Number of workdays In addition, the information required to be provided in the employee leasing notice for a foreign leased employee must be submitted (see section 4.5.3.1 of the instruction “Reporting data to the Incomes Register: international situations”).