The network covers Finland within the Northern Europe region. Payslips there are drawn up in EUR, and dealings with a local firm are conducted in Finnish and Swedish.
The business centres where the network is looking for a correspondent as a priority are Helsinki, Espoo, Tampere, Turku.
The country is a member of the European Union. An employee posted from another member state remains attached to the scheme of origin under the conditions set by the European coordination regulations, and the A1 certificate issued by the institution of the sending country is the proof of this. That document is called for during on-site inspections: it is applied for before departure, never afterwards.
The answer to this question changes everything: it determines to whom you may entrust your payslips locally, and what you must ask for before signing. It has been verified country by country with the local authorities.
In Finland, running payroll on behalf of third parties is reserved by law to no registered profession: any company may take it on. The absence of a legal barrier shifts the checking onto you, and that is why the network itself verifies the registration, the tax and social security standing and the insurance cover of every firm before listing it.
La tenue de comptabilité et la paie pour compte de tiers ne sont pas réglementées en Finlande : n'importe quelle société inscrite au registre du commerce peut les exercer. Seule l'activité d'audit légal (tilintarkastus) est agréée par le PRH. La qualité se contrôle donc par l'auktorisointi de la Taloushallintoliitto et par les diplômes KLT/PHT des collaborateurs.
Finland is a European Union and eurozone country: salaries are denominated in euros and coordination with French schemes runs through the European regulations, which keeps postings and mixed careers straightforward. The simplicity ends there, because Finnish social organisation resembles no other in Europe.
There is no single collection agency. Employee pension insurance, the TyEL scheme, is carried by authorised private companies, and an employer proves its compliance to its pension insurer rather than to a public counter. Preventive occupational health care is a further duty of every employer, evidenced by a contract with a provider.
Documents are drawn up in Finnish or Swedish, the two national languages; English is widely used in business but does not remove the need for a version in an official language should an inspection arise. Payroll itself is not a regulated profession: only statutory audit is authorised, by the Patentti- ja rekisterihallitus (PRH, the national board of patents and registration).
The order of questions is unusual in Finland. Before even choosing between a subsidiary and no establishment, identify the applicable collective agreement: many are universally binding and apply whether or not the employer belongs to an employers' federation. Sector minimum pay, premiums and working time all follow from it, and building an offer without reading it means rewriting contracts later.
Registration comes next. A foreign company obtains a Y-tunnus business identity code in the YTJ system and enters the employer register with the Verohallinto (tax administration). Entry in the prepayment register, the ennakkoperintärekisteri, deserves particular attention: without it, clients must withhold tax from their payments.
The employee is then covered by a TyEL contract taken out with a pension insurer, by occupational accident insurance and by occupational health care. An employment contract may be concluded in writing or orally, but the employer must in any event provide a written statement of the essential terms of the relationship, so drafting a full contract is the sensible course.
Tax is withheld at source using the employee's tax card, which carries an individually calculated rate. Each salary payment is then reported to the national incomes register, the tulorekisteri, within a very short window after payment.
Termination follows regulated grounds and a prior consultation procedure.
The network asks 10 documents of any firm wishing to represent it in Finland. The table gives, for each of them, the exact wording in use locally, the body that issues it and the period during which it remains admissible. These are the terms to use in an application to the local administration.
Of these 10 documents, 7 are required of every applicant and 7 have a limited period of validity, the shortest being 3 months. 2 of these documents exist only in Finland and have no equivalent in the common core of the network.
| Local wording | Issuing body | Validity | Source |
|---|---|---|---|
| KaupparekisterioteTrade Register extract Pièce n°2 de la liste imposée par la tilaajavastuulaki ; l'extrait doit dater de moins de trois mois. Version anglaise disponible auprès du PRH. | Patentti- ja rekisterihallitus (PRH) — Kaupparekisteri | 3 months Required | Official website |
| Ote YTJ-rekisteristä : selvitys ennakkoperintärekisteriin, työnantajarekisteriin ja arvonlisäverovelvollisten rekisteriin merkitsemisestä (Y-tunnus)YTJ business information extract: entry in the prepayment register, employer register and VAT register (Business ID) C'est la pièce n°1 de la tilaajavastuulaki. L'inscription à l'ennakkoperintärekisteri (registre de la retenue à la source) est le vrai signal de sérieux : sans elle, le donneur d'ordre doit retenir l'impôt à la source sur ses paiements. | Yritys- ja yhteisötietojärjestelmä (YTJ) — Verohallinto et PRH | 3 months Required | Official website |
| Todistus verojen maksamisesta / verovelkatodistusCertificate of tax payment / tax debt certificate Gratuit, téléchargeable dans OmaVero. Le « todistus verojen maksamisesta » est délivré quand tout est à jour ; à défaut c'est un « verovelkatodistus » qui chiffre la dette. | Verohallinto (administration fiscale finlandaise) | 3 months Required | Official website |
| Todistus työeläkevakuutuksen ottamisesta ja eläkevakuutusmaksujen suorittamisesta (TyEL-todistus)Certificate of employee pension insurance and payment of pension contributions (TyEL) Pièce n°4 de la tilaajavastuulaki. En Finlande il n'y a pas d'organisme unique type URSSAF : la retraite salariés est assurée par des compagnies privées agréées, c'est donc l'assureur retraite du cabinet qui délivre l'attestation. | Työeläkevakuutusyhtiö (Varma, Ilmarinen, Elo…) ; registre tenu par l'Eläketurvakeskus (ETK) | 3 months Required | Official website |
| Selvitys työhön sovellettavasta työehtosopimuksesta tai keskeisistä työehdoistaStatement of the applicable collective agreement or key terms of employment Pièce n°5 de la tilaajavastuulaki. Pour un cabinet de paie, il s'agit normalement du « Taloushallintoalan työehtosopimus » (convention collective du secteur de l'administration financière). | Le cabinet lui-même (déclaration écrite exigée par la loi 1233/2006) | 3 months Required | Official website |
| Selvitys työterveyshuollon järjestämisestäStatement on the arrangement of occupational health care Pièce n°6 de la tilaajavastuulaki : la médecine du travail préventive est obligatoire pour tout employeur finlandais, l'attestation est un contrat avec le prestataire. | Prestataire de santé au travail du cabinet ; contrôle par le Työsuojeluhallinto | 3 months Required | Official website |
| Vastuuvakuutus / varallisuusvastuuvakuutusProfessional liability / financial loss insurance Aucune obligation légale pour un tilitoimisto. Elle est en revanche exigée dans les conditions d'auktorisointi de la Taloushallintoliitto, ce qui en fait un bon critère de sélection. | Assureur privé finlandais | 12 months Where applicable | Official website |
| Auktorisoitu tilitoimisto ; KLT-tutkinto (comptabilité) et PHT-tutkinto (paie)Authorised accounting firm; KLT (accounting) and PHT (payroll) qualifications Label volontaire, pas une licence d'État. Le PHT (Palkkahallinnon tutkinto) est LA certification finlandaise spécifique à la paie : c'est le meilleur marqueur de compétence pour notre réseau. La liste des cabinets agréés est publique. | Suomen Taloushallintoliitto ry / Tili-instituuttisäätiö | No expiry Where applicable | Official website |
| Toimitusjohtajan / hallituksen jäsenen henkilöllisyystodistusManaging director's or board member's identity document Les représentants légaux et leurs pouvoirs de signature figurent déjà sur l'extrait du registre du commerce ; la pièce d'identité sert au contrôle LCB-FT. | Poliisi (passeport / carte d'identité) ; noms vérifiables sur le kaupparekisteriote | No expiry Required | Official website |
| Seloste käsittelytoimista (GDPR) ja tietosuojavastaavan yhteystiedotRecord of processing activities (GDPR) and DPO contact details Aucun enregistrement préalable n'est requis en Finlande sous le RGPD : il n'existe donc pas d'attestation officielle, seulement les documents internes de conformité. | Tietosuojavaltuutetun toimisto (autorité finlandaise de protection des données) | No expiry Where applicable | Official website |
The national incomes register, tulorekisteri, changes the logic of payroll: each payment is reported individually shortly after it is made, rather than aggregated into a monthly return. Authorities, funds and insurers draw directly on it, which makes any error immediately visible and demands a payroll calendar kept to the day.
The universally binding collective agreement is the country's second distinctive feature. A foreign employer with no federation membership is still bound by the sector text once it has been declared universally applicable. Pay scales negotiated at national level thus reach employers who never sat at the bargaining table.
The contractor's obligations and liability act, the tilaajavastuulaki, lists the documents a company must obtain from its subcontractor and requires them to be recent. It hands the network a due diligence checklist already written by the Finnish legislature.
La Finlande a l'avantage d'avoir codifié exactement notre besoin : la « tilaajavastuulaki » (laki 1233/2006, loi sur l'obligation de vérification du donneur d'ordre) fixe la liste des pièces à réclamer à un sous-traitant et impose qu'elles datent de moins de trois mois, avec conservation deux ans après la fin du contrat. Reprendre cette liste telle quelle vaut mieux que d'inventer la nôtre. Beaucoup de cabinets finlandais achètent un rapport « Luotettava Kumppani » (Tilaajavastuu.fi) qui regroupe toutes ces pièces en un seul document : c'est acceptable et plus rapide. Attention enfin : la « regularite_sociale » ne se prouve pas auprès d'un organisme public mais auprès de la compagnie d'assurance retraite privée du cabinet.
The network opens 3 partner slots in Finland, not one more. No firm is listed there yet: all 3 slots therefore remain open to applications.
No listed partner in Finland has asked to appear in the public directory. The contact details of a firm are passed on to the client only when an assignment is awarded.
Filing an application does not amount to admission: every request is reviewed one by one. There is no minimum turnover requirement, and the partner selected invoices its fees directly.
Submit an application: we review your file, we check the documents required on the ground and we give you an answer, whether it is positive or not.
For Finland we adopt the tilaajavastuulaki list: the PRH trade register extract, a YTJ statement showing entries in the prepayment, employer and VAT registers, a tax certificate from the Verohallinto, a TyEL certificate from the pension insurance company, the collective agreement applied and the occupational health care contract. A consolidated report such as Luotettava Kumppani is accepted.
We place particular value on the Taloushallintoliitto auktorisoitu tilitoimisto accreditation and, among staff, on the PHT qualification, which is the Finnish qualification specific to payroll work.
Describe your requirement. No firm is listed in Finland yet: we review the request, then entrust it to a local firm that the network identifies and vets, or to the partner of a neighbouring country covering this territory. Your contact details are passed on to the selected firm alone.
Request a provider in FinlandMobility is rarely arranged one country at a time. The neighbouring profiles follow the same outline.
These countries account for most of the requests received: each one has, in addition to its profile, six pages devoted to a single aspect of local payroll.
The information gathered on this page comes from the registers, administrations and bodies listed below, consulted when the reference base was compiled. It is given for guidance and does not replace the advice of a professional established in Finland.