Employee leasing notice – form and filling instructions (6106)

Employee leasing notice (TULOR 6106e) is used to report information on a foreign leased employee whom a foreign company has leased to a Finnish service recipient. The report must be submitted regardless of the duration of the work period.

Submit paper report no later than on on the 8th calendar day after the first wage payment date. Households and death estates not registered in the Finnish Tax Administration’s employer register can submit the report on paper no later than on the 8th day of the calendar month following the wage payment date.

Check the Finnish Tax Administration’s guidance in which situations submitting an employee leasing notice is mandatory

If required, also report wages and other payments using the earnings payment report:

See how different forms differ from one another

Check the deadlines for other paper forms

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Select the form according to the payment date. For example, if the payment date is in 2024, use the form for 2024. If you are correcting a previously submitted report, use the form for the year in question.

Employee leasing notice 2024 (pdf)

Employee leasing notice 2023 (pdf)

Previous years’ forms

Change the language on the page to have the form and filling instructions in Finnish, Swedish or English. You can also read filling instructions in Sámi:

Láigobargi álggahanalmmuhus, deavdinráva 2021

Filling instructions – employee leasing notice

Complete form thoroughly. If a report has been filled in incorrectly or data is missing, the report will be rejected. A rejected report is not saved in the Incomes Register.

Complete the form thoroughly and also check our tips for correcting reports

For more detailed information about different reporting situations, read the following instructions:

International situations in the Incomes Register

All the Incomes Register's detailed guidance

Our customer service also helps you in questions related to reporting:

Contact us

Enter the following information on the form

• Report’s identifying information
• 1. Payer
• 2. Representative
• 3. Income earner
• 4. Estimated pay amount and work period in Finland
• 5. Finnish service recipient
• 6. Date and signature

Report’s identifying information

Fill in the report's identifying information in the top section of every page. The identifying information must be the same on all pages of the form. The identifying information includes:

• Type of action
• Pay period
• Reporting date
• Payer's report reference.

Type of action

Tick the appropriate box based on whether you are submitting a new report, correcting a previous report or entirely cancelling a previous report. You can select only one type of action. The information is mandatory.

Tick the box for New report if you are submitting information with an employee leasing notice for the first time.

A replacement report is submitted when an earlier report needs to be corrected. All data must be resubmitted on a replacement report, i.e. it must contain the data that was correct on the original report in addition to new and changed data. You must specify the report reference of the earlier report on the replacement report.

Select Report cancellation when entirely cancelling a report submitted earlier. When cancelling a report, in addition to specifying the type of action, you only need to specify the payer identifier and the report reference of the earlier report so that the correct report is cancelled. The recommendation is not to cancel a report until a new report can be submitted.

As a rule, corrections to the Incomes Register are made using replacement reports, but there are also situations in which the replacement report cannot be applied. Instead of the replacement report, the report submitted previously must first be cancelled and a new report must be submitted that contains the correct information. Such situations include, for example:

• correction of the reporting date
• pay period correction
• correction of the payer's and income earner's identifiers
• correction of the income earner's date of birth.

Pay period

Enter the pay period at the time of reporting. Report the start date and end date in the format ddmmyyyy, as follows: 01052022–31052022. The pay period is the period for which wages are paid. This information is mandatory.

Reporting date

Enter the reporting date in the format ddmmyyyy. For example, the reporting date of a report submitted on 15 May 2022 is entered as follows: 15052022. This information is mandatory.

Payer's report reference

The payer’s report reference uniquely identifies the earnings payment reports submitted by the payer. If you generate the report reference yourself, make sure that a unique report reference is entered on all new reports you submit.  If you do not fill in this field, the Incomes Register will generate the payer’s report reference for you. In such a case, the report reference will be sent to the payer in a letter to the address entered for the payer in the Population Information System or the Business Information System.

If you are submitting a new report and the payer does not have an identifier, do not enter the report reference but leave the field blank instead.

It is important to have a report reference because the same reference must be used when there are errors in the report and it needs to be corrected. Without the report reference, the Incomes Register will not be able to match the replacement report or report cancellation to the report that needs to be corrected. For this reason, the payer’s report reference is mandatory information if you are correcting or cancelling an earlier report.

The length of the report reference may be a maximum of 40 characters. It may contain both letters and numbers, but no spaces. The allowed characters are the numerals 0–9, the letters a–z and A–Z, and the special characters ‘_’ and ‘-’. Please note that the letters å, ä and ö are not allowed.

1. Payer

Enter the payer's Business ID and company name. If the payer is a natural person, enter the first and last name and Finnish personal identity code of the payer. Enter the personal identity code or Business ID in the report in full. In addition to the identifier, do not enter any other information in the identifier field. The information is mandatory.

Example: Personal identity code 101010-101A, Business ID 0123456-2

If there is no Finnish Business ID or personal identity code, enter the payer's name, address and foreign identifier information. Enter either the street address or P.O. Box. If the payer is a natural person, also enter the date of birth. Also enter the two-letter country code of the foreign identifier.

Examples of country codes: Finland = FI, Sweden = SE, Norway = NO, Estonia = EE, Russia = RU. The most common country codes are listed at the end of these instructions. If the country code is not on the list, enter the name of the country.

Also enter in the report the name and telephone number of the contact person who should be contacted for further information.

2. Representative

A representative refers to a representative according to the Act on Posting Workers (447/2016). If you are submitting the information as a representative of a foreign employer, tick the box for Information provided by foreign payer’s representative at the end of the form.

Report the representative’s name, address, Finnish personal identity code or Business ID, or if there are no Finnish identifiers, the foreign identifier information.

3. Income earner

Enter the income earner's first and last name and Finnish personal identity code.

If the income earner does not have a Finnish personal identity code, enter the first and last name, foreign identifier, date of birth (in the format ddmmyyyy) and gender of the income earner. Enter the type of foreign identifier and the country code.

Enter the income earner's address details in both the home country and the country of work. Enter the foreign address country code.

4. Estimated pay amount and work period in Finland

Enter the estimated amount of wages paid to the income earner for work performed in Finland during the tax year. Add to the estimated amount any fringe benefits (e.g. accommodation benefit, phone benefit or meal benefit) and taxable reimbursement of expenses (e.g. taxable kilometre allowance). Enter the estimated pay amount in euros.

Enter the start date and end date of the work period in Finland. If the exact end date is not known, enter the estimated end date. The end date may be, for example, in the following calendar year. An estimate of wages paid and start date of the work period are mandatory.

5. Finnish service recipient

“Finnish service recipient” is the party who has leased foreign employees for work performed in Finland.

Enter the name and Finnish Business ID or personal identity code of the Finnish service recipient. If there are no Finnish identifiers, enter the foreign identifier information and country code.

6. Date and signature

If you are submitting the report as a representative of a foreign employer, tick the box ‘Information provided by foreign payer’s representative’. ‘Representative’ refers to a representative according to the Act on Posting Workers (447/2016). If you tick the box, remember to also fill in the representative details in section 2 ‘Representative’.

Sign the form before it is submitted. Enter also the date and your telephone number.

Return address

Send the form to the address:

Incomes Register
PO Box 1
00055 INCOMES REGISTER, FINLAND

Previous years’ forms 

Use these forms if you are correcting a report concerning the year in question.

• Employee leasing notice 2022 (pdf)
• Employee leasing notice 2021 (pdf)
• Employee leasing notice 2020 (pdf)
• Employee leasing notice 2019 (pdf)