deen
deen

EU reporting obligation Finland: change from October

From 1 October 2021, employee-specific information must also be provided in the declaration for Finland. Until 30.9.2021, the reporting obligation is fulfilled by filling in the already known electronic form (important: to be used only if the posting starts before 1.10.2021).

From 1.10.2021 onwards, the reporting obligation will be fulfilled by filling in a new electronic form, which unfortunately has not yet been made available by the authorities. The notification can be made immediately after the conclusion of the service contract, but at the latest before the start of the contractually agreed work.

As before, no notification is required if workers are transferred within the company (group posting) for a maximum of 5 days, unless the company is active in the construction sector. There are no exceptions to this obligation in the construction sector!

If there is a substantial change in the information provided, a condition for continuing the work is that the posting company submits a supplementary notification as soon as these changes occur. A material change refers, for example, to a change of representative, employee data or contact details. The client and the main contractor must also receive a notification of the construction work and any additions.

The notification is expected to contain the following:

  • Company identity details, contact information, foreign tax identification number and details of the responsible persons of the sending company in the country where the company is established.
  • Identification and contact details of the contractor
  • Identification and contact information of the construction contractor and the main contractor for companies in the construction sector
  • Personal data necessary for the identification of each posted worker: personal identification number, tax identification number of the country of residence and, in the case of construction work, the tax number issued by the tax administration in Finland, as well as the beginning and end or expected end of the posting
  • Information on the identity and contact details of the posting enterprise’s representative in Finland, or information on why no representative needs to be selected.
  • Place or places where the work will be carried out
  • Sector in which the employee will work

The exact data will only become available after the new electronic form is made available. If the posting enterprise fails to comply with its obligation to notify, a penalty of between €1,000 and €10,000 may be levied.

Related Posts

Flagge von Rumänien

Legislative amendments to the Romanian Labour Code

Comprehensive reform of existing labour law On 22.10.2022 the new Law 283/2022 amending and supplementing the existing Law 53/2003 entered into force. It is a very comprehensive reform of the existing labour law.
IAC International Assignment Consulting

Cross-border temporary agency work: ECJ concretises the criterion of usual activity

Due to generally much lower tax rates than in Western European countries, temporary workers (especially from Eastern European countries) are covered by social security in the country of establishment of the temporary employment agency and...

Latest blogs on global assignments

Did they come to stay?
18. April 2023
Salary determination for expatriates
12. April 2023
Application of the daily wage tax table – Significantly higher expenses for employees with limited tax liability
12. April 2023
USA: USCIS plans to increase fees
27. February 2023
Travel expenses and travel expense reimbursements for business and work-related trips abroad from 01.01.2023
31. January 2023
LAG Hamburg: Effectiveness of Hypotax Agreements between Employer and Employee
19. January 2023

Get the latest information on "International Personnel Management - assignments worldwide".

X
X
X