Information on international work – form and filling instructions (6105)

Information on international work (TULOR 6105e) must be reported when the income earner works abroad for a longer period of time. There is no need to report short business trips.

Enter the following information related to working abroad on the form:

• NT1 – Notice of the withholding of tax in Finland, work in another Nordic country
  • Submit data within 8 days of the payment date on which wages were first paid for working in another Nordic country.
• NT2 – Notice of the non-withholding of tax in Finland, working abroad
  • Submit data within 8 days of the payment date on which taxes were first left non-withheld in Finland.
• Employer's report on periods of stay in Finland – Report on periods of stay in Finland relating to working abroad if the six-month rule has been applied to withholding tax
  • Submit data no later than by the end of January in the year following the payment year.

Households and death estates not registered in the Finnish Tax Administration’s employer register can submit the NT1 and NT2 reports using a paper form no later than by the 8th of the calender month following the payment date.

Check the situations where each report needs to be submitted under 'Form type' in these instructions

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.

Information on international work 2024 (pdf)

Information on international work 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:

Dieđut riikkaidgaskasaš bargamis, deavdinráva 2021.

Filling instructions – information on international work

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
• Form type
• 1. Payer
• 2. Income earner
• 3. Country of work and permanent establishment
• 4. Wages as well as other remunerations and benefits
• 5. Periods of stay in Finland
• 6. Customer
• 7. 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 on international work 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.

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.

Form type

Select which form type is used for the report: “NT1”, “NT2” or “Employer's report on periods of stay in Finland”. Please note that each individual paper form can only be used to submit a report of only one of the above form types.

NT1 is used when an income earner who lives in Finland (resident taxpayer) works in another Nordic country (Iceland, Norway, Sweden, Denmark or the Faroe Islands – not including Greenland) for less than six months. Submitting an NT1 report ensures that the income earner does not have to make advance payments of income taxes to the country of work in addition to the taxes withheld in Finland. The report demonstrates to the tax authority of the country of work that tax has been withheld in Finland.

Before filling in the NT1 report, make sure that all the conditions listed below are met:

• The wages are paid by a Finnish employer.
• The income earner stays in the country of work no more than 183 days during a 12-month period.
• This does not constitute employee leasing.
• The compensation paid for the work does not burden the financial result of the employer's permanent establishment in the country of work (more detailed information on what a permanent establishment is and what conditions are related to the described situations is available from the Tax Administration).

The company should also contact the tax authority of the country of work, especially when the situation concerns construction work or a long period of employment. In such situations, Finnish companies usually do not have any tax-related employer obligations in the country of work. This should nonetheless always be verified with the tax authority of the country of work.

NT2 is used when an income earner works abroad for more than 183 days and the Finnish employer applies the six-month rule for tax-exemption to that income earner. The six-month rule means that no taxes are withheld in Finland from the wages paid to the income earner.

If the employee’s country of work changes but, by way of exception, the six-month rule is still applied to the income earner, the employer must submit a new NT2 report.

Employer's report on periods of stay in Finland is used if the six-month rule is applied to the wages paid to an income earner who works abroad. The report is used to submit information on the periods during which an income earner who works abroad stays in Finland.

You can report the information either during the period of working abroad (e.g. once a month), after the work abroad has ended (if the period of working abroad is completely within one calendar year), or for one tax year after the end of the year. However, information on one tax year must be reported no later than by the end of the January in the calendar year following the tax year.

1. Payer

Enter the payer's Business ID and company name. If, by way of exception, the payer is a natural person, enter the Finnish personal identity code and full name 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

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

2. Income earner

Report 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. Report the type of foreign identifier and the identifier country code. Also enter the income earner's address details in full. Enter either the street address or P.O. Box. If the address is located abroad, also enter the country code.

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.

If the income earner does not have any type of identifiers, tick the box for “Income earner has no identifier”. If you ticked this box, also enter the first and last name, date of birth, gender and address details of the income earner.

3. Country of work and permanent establishment

Enter this information only if you are submitting the NT1 or NT2 report. Only one country of work and one district where work is performed can be reported per each paper form. Enter the country code of the country of work, the name of the country of work and the district where the work is performed. The “District where work is performed” refers to the main place of work of the income earner. Enter the income earner's address in the country of work and the country code.

Report the information on taxation by ticking the box for “Yes” or “No” as appropriate. Enter the income earner’s period of stay in the country of work. If the end date is not known, enter the estimated end date for the stay period.

Enter information on work periods abroad only if you are submitting the NT2 report. Report one or more periods of work abroad of the income earner. If the end date of the work period is not known, enter the estimated end date.

4. Wages as well as other remunerations and benefits

Enter this information only if you are submitting the NT2 report. Report the monthly monetary wages paid to the income earner. If other payments were made to the income earner, specify them in the “Other remunerations and benefits” field.

5. Periods of stay in Finland

Enter this information only if you are submitting the Employer's report on periods of stay in Finland. Report one or more periods of stay in Finland of the income earner. If the income earner has not stayed in Finland at all during the reported period, tick the box for “Report contains no stay periods in Finland”.

6. Customer

Enter this information only if you are submitting the NT1 report. The customer (principal) is the party for whom the income earner works in the country of work (e.g. a contractor, property developer or client). Enter the Business ID or Finnish personal identity code and name of the customer.

If the customer has no Finnish identifiers, enter the full name, foreign identifier, type of foreign identifier and country code. Also enter the customer's full address details and the name and telephone number of the contact person.

7. Date and signature

Sign the form before submitting it. Also enter 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.

• Information on international work 2022 (pdf)
• Information on international work 2021 (pdf)
• Information on international work 2020 (pdf)
• Information on international work 2019 (pdf)