Eesti tööandja ja töötajad Soomes: Tööandja registreerimis- ja raporteerimiskohustused.

Hinnanguliselt töötab Soomes ca 60 000 eestlast. Kuigi paljude puhul on Soomes töötamisel tööandjaks Soome ühing, on üsna palju ka selliseid olukordi, kus tööandjaks on Eesti ühing. Olukord, kus Eesti ühingul on töötajad Soomes, tekitab mitmeid praktilisi maksuküsimusi, sh: millisel riigil on õigus maksustada töötajatele makstavat palka tulumaksuga ja sotsiaalmaksuga, kas Eesti ühingul võib tekkida Soomes püsiv tegevuskoht ning kui jah, siis kuidas arvutada välja püsivale tegevuskohale omistatav kasum, mis on käibe tekkimise koht ja millised on registreerimiskohustused? Palga maksustamise õiguse jaotumisest, püsiva tegevuskoha tekkimisest ja püsivale tegevuskohale kasumi omistamisest ning piiriüleste tehingute ja toimingute maksustamisest käibemaksuga oleme me põhjalikult rääkinud mitmetel koolitustel.

Olukorras, kus teisel riigil on õigus maksustada palka, tekib koheselt ka küsimus sellest, et kes peab seda tegema. Kas töötaja peab ise kõik maksud deklareerima või seatakse ka tööandjale mingeid kohustusi?

Alljärgnevalt avaldame Soome maksuhalduri veebilehel asuva ülevaate tööandja registreerimis- ja raporteerimiskohustustest. Siinkohal märgime, et tegemist on Soome maksuhalduri juhistega ning ATTELA advokaadibüroo ei võta endale vastutust selle informatsiooni õigsuse osas. Juhendi avaldamist ei saa käsitleda ka õigusnõustamisena. Kui soovite täiendavat informatsiooni Soomes tekkivate maksu- ja registreerimiskohustuste kohta, võtke ühendust meie advokaatidega ning leiame koos Soome nõustajatega lahendused probleemidele.

Obligations of a foreign employer

If you have a business based outside Finland that pays wages to an employee working in Finland, you may have tax and social security-related employer obligations to fulfil.

These obligations depend on whether or not your company is considered to have a permanent establishment in Finland.

Businesses with no permanent establishment

If your business has no permanent establishment in Finland for income tax purposes, it does not have to seek entry in the Register of Employers. However, you are entitled to request employer registration on a voluntary basis.

Reporting obligations in force for employees staying longer than 6 months

If an employee of yours stays in Finland for more than 6 months, you must file an Employer Payroll Report at the end of the year, and report all wages paid. In these circumstances, you as the employer do not have to withhold tax on the wages that you pay out, because the employee must make tax prepayments independently each month.

However, if your employee is paid through the payroll system of a Finland-based substitute payer who is not the actual employer then the usual procedure of withholding tax on wages applies. In this case the employee does not have to make tax prepayments.

Businesses with a permanent establishment

  • You must register your company as an employer.
  • You must submit Start-Up Form Y1, Y2, or Y3. Visit www.ytj.fi to download Y forms.
  • You mustwithhold money on all wages paid out.
  • The amount to be withheld is dependent on the percentage rates printed on the employee's tax card or tax-at-source card. Taxes are based on the entire gross amount, including cash wages and fringe benefits.
  • You must pay social security if your employees do not hold documentation establishing that they are posted employees. Your company must pay the Employer’s social security contribution to us.
  • Your company must file Periodic tax returns and Employer Payroll Reports.
  • Periodic tax returns must be filed monthly to report the amounts of taxes withheld and employer's social security contributions. You are responsible for ensuring that the necessary funds are paid into your Tax Account on your own initiative.
  • As for Employer Payroll Reports, you must file them every year by the end of January.

Social security obligations

Do posted employees have A1 (E 101) Certificates or similar documents?

Foreign companies sometimes send employees to Finland from their domicile countries. If the domicile (the country of tax residence) is in the European Union or is Norway, Iceland, Liechtenstein or Switzerland, the social security authorities of that country may give the employee an A1 or E 101 certificate of posting. This means that the employee is still covered by home-country social security. As long as the certificate is valid, no social security contributions have to be paid in Finland.

Employees without a document establishing posted employee status

In this case, your business must take out pension insurance for the employee with a Finnish pension insurance company. You must pay the premiums, about 20% of wages. These include the employee’s own contribution, which you must withhold every time you pay wages. Foreign employers are usually subject to the same obligation as Finnish employers to arrange for pension insurance as set out in the Act governing employment pensions (TyEL) for employees working in Finland.

For more information, visit the website of Finnish Centre for Pension

In addition to pension insurance, other insurance contracts to be covered by the employer may include:

  • Accident insurance
  • Unemployment insurance and
  • Group life insurance.

For further information, contact:

  • Accident insurance companies
  • Association of insurance companies
  • Unemployment insurance fund

Employer’s social security contributions payable

If you are considered to have a permanent establishment in Finland for income tax purposes, your company has to pay not only the insurance premiums but also the employer's social security contribution.This contribution is paid to the Tax Administration. Even if you were not considered to have a permanent establishment, we recommend that you pay this contribution if you have employees who are covered by the Finnish social security system, coverage being dependent on the individual's residence in Finland. This applies to employees who are Finnish citizens, permanently resident in Finland.

Consequences of non-reporting

If you file Periodic tax returns for employer reporting after the deadline, we impose a late-payment penalty charge – the level of which depends on the amount of tax reported. If no Periodic tax return is filed, we must estimate the tax amount that you have to pay and impose an additional surtax.

If you are late or if you do not follow the formatting instructions for Employer Payroll Reporting, we may have to impose acharge for negligence. If no Employer Payroll Report is filed, we may have to remove you from the Prepayment Register.

If you do not withhold tax on wages you pay out to your employees, we may later have to collect the taxes from you and remove you from the Prepayment Register.

Allikas: http://www.vero.fi/en-US/Companies_and_organisations/Foreign_business_in_Finland/Obligations_of_a_foreign_employer(21532)