When you buy a service or hire an employee – household as an employer

When you order, for example, a cleaning, childminding or renovation service, you act as an employer.

You need to report any payments you have made to the Incomes Register if

  • you buy a service from a company or individual not included in the prepayment register;
  • you pay wages, i.e. you have signed an employment contract with an employee.

There is no lower limit for the amount paid or any age limit for reporting – you need to report all wages and fees you have paid, regardless of the amount or the age of the payment recipient.

A household refers to a private individual or a death estate.

Identify your obligations as an employer

Your obligations depend on whether you pay wages or non-wage compensation for work. The amount of wages and the employee’s age are also significant factors.

Identify your obligations using the Finnish Tax Administration’s decision wizard

There you can find instructions for withholding tax and fulfilling other employer obligations in different situations. You can also read how wages differ from non-wage compensation for work.

Report the amounts you have paid to the Incomes Register

You can report data in three ways:

Frequently asked questions

If you want to check the data you have submitted, search for and view reports on the Submitted reports page in the e-service.

Sign in to the Incomes Register. Select “Act as a private individual” as the role and then select “Submitted reports”.

Detailed instructions for reporting and correcting are available on incomesregister.fi in the service for companies and organisations. For example, the section for earnings payment data includes instructions on income types, the reporting of fringe benefits, and insurance.

Page last updated 5/24/2023