Instructions for guardians – the guardian’s and their principal’s taxes

You need a tax card for trade income. There is no employment relationship between the guardian and the principal. For this reason, you cannot use the tax card for wages. Instead, the guardian’s fee is regarded as trade income, or non-wage compensation for work.

Go to How to order a tax card in MyTax and select “I receive trade income – I am not in the VAT register”.

If you are in the prepayment register:

You make prepayments on the guardian’s fee.

Read how to request and make prepayments

Report the information on a paper form: Earnings payment report (TULOR 6101e).

How to fill in the earnings payment report

If the total amount of the fees and reimbursements of expenses from the same principal is no more than €1,500 a year

Report the total amount of the guardian’s fees and reimbursements of expenses under income type Non-wage compensation for work (336) in section 3B of the paper form.

No tax needs to be withheld.

If the total amount of the fees and reimbursements of expenses from the same principal exceeds €1,500 a year.

Report the total amount of the guardian’s fees and reimbursements of expenses under income type Non-wage compensation for work (336) in section 3B of the paper form, and report the withholding in section 3A Total tax withheld.

Note:

• Do not file the employer's separate report on trade income.
• If you are in the prepayment register, the fees paid to you do not need to be reported to the Incomes Register.
• Although information is usually reported to the Incomes Register electronically, the guardian's fees must be reported on a paper form. Your principal cannot authorise you to use the Incomes Register's e-service on their behalf.

Read more about how to report the guardian’s fee to the Incomes Register (tulorekisteri.fi)

How to withhold tax

To withhold tax, you will need the principal’s reference number for self-assessed taxes and the Tax Administration's bank account number. You can request these by calling our telephone number on 029 497 026 (payment transactions).

Pay the tax in your e-bank. When you pay, remember to use your principal’s reference number for self-assessed taxes, not your own.

The guardian’s fee is shown on the pre-completed tax return as trade income. The information is received directly from the Incomes Register. Check the pre-completed tax return and make corrections if needed.

If there is no trade income on the pre-completed tax return

Add your trade income to “Trade income and compensation for use” in section Wages, salaries, fees and compensation. Also report any withheld tax in this section.

If you report the guardian’s fee to the Tax Administration on paper, use Form 50A (Earned income and deductions). Add the income to section 2.

See instructions:

See the instructions on the pre-completed tax return – when you receive a pre-completed tax return and by when you must file corrections.

How to complete the tax return – making corrections in MyTax or on paper