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.