Employee who works more than six months in Finland

 If you will be staying in Finland for longer than six months, you will be paying tax on your wage in Finland. It does not make a difference if you receive your wage from a Finnish or foreign employer or from both. In addition, social security and insurance contributions will be withheld from your wage in Finland (total about 7%), unless you have the E 101 certificate, which shows that you are insured elsewhere than in Finland. You will have to submit a tax return to Finland.

You will have to apply for a Finnish personal identification code. Instructions for applying for this can obtained from the local tax office at the same time as you apply for a tax card for your employer. Fill out the application form VEROH 5042. The employer will then use the card to withhold as correct an amount of tax as is possible.

Employers who are not Finnish and do not have a permanent establishment in Finland are not under the obligation to withhold tax from you wage for the Finnish tax administration. In such cases it will be important that you ask for the tax office to determine the advance tax for you. If you neglect your prepayments, you will end up having to pay interest.

Further information is available on the Finnish Tax Administration’s website.