As of today, 1 October 2021, employee-specific information must also be provided in the posting declaration for Finland.
The previously known electronic form will no longer apply. We have already reported on the upcoming changes in our blog.
In the following, we would like to give our clients a detailed overview of the changes in the posting declaration form. The information in the posting declaration is added by a precise description of the activity that is performed in Finland. The information on the place of employment has been expanded to include the company’s e-mail address and telephone number, and the information on the Business ID and National Business ID. A special aspect of the posting is that if a private person is the client, his or her date of birth is required.
Particularly important is the extension of the information on posted employees. Now personal data such as first and last name, identity card number and tax identification number must also be provided. The latter is a compulsory field. Without this information, it is not possible to submit the declaration. Please remember to have this information ready before submitting the commissioning.
As before, no declaration is required if employees are transferred within the enterprise (group posting) for a maximum of 5 days, unless the enterprise 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.
If companies do not comply with their reporting obligations, then the commencement of the activity may constitute undeclared work in Finland. If the posting company is inspected, a sanction of between €1,000 and €10,000 can be levied.
Therefore, IAC Unternehmensberatung supports its clients in timely and correct submission of EU declarations within the EU and EFTA.