Työntekijän palkkaaminen

Työntekijän palkkaaminen

Työntekijän palkkaaminen (Hiring an employee) When you hire an employee you become an employer. You must follow the Employment Contracts Act, the Working Hours Act, the Annual Holidays Act, the Occupational Safety and Health Act and the Occupational Health Care Act. If a collective agreement (TES) applies to your sector, you must follow it.

Join the employer register when you become a regular employer. Report each wage to the Incomes Register (tulorekisteri) within five days of the pay day. A regular employer also files an employer’s separate report by the 5th of the following month, including a month with no wages.

Withhold tax from the wage using the employee’s tax card. Pay the employer’s health insurance contribution. Insure the employee under TyEL (employee pension) with a pension company. Take out statutory accident insurance. Arrange preventive occupational health care even if you have only one employee. See Työterveyshuolto.

A Toiminimi cannot pay a wage to the owner. An Osakeyhtiö, partnership or co-operative can pay wages to working owners if the relationship is employment.

Side costs (pension, social security, holiday pay, occupational health) are on top of the gross wage. Ask your accountant for a cost calculation before you promise a salary.

Pay subsidy (palkkatuki) is decided by employment services. It is not automatic.

Practical advice

Use a written employment contract.

Check which TES applies before you agree pay.

Grant your accountant a Suomi.fi authorisation for payroll and the Incomes Register.

Where to seek advice

The best place to start is Occupational Safety and Health Administration and the Tax Administration: https://tyosuojelu.fi/

tyosuojelu.fi explains employment vs entrepreneurship, working hours and occupational health. Employer tax and the Incomes Register: https://www.vero.fi/yritykset-ja-yhteisot/verot-ja-maksut/tyonantajasuoritukset/ . For TES questions, use your Toimialajärjestöt or Kaupan liitto if you are in commerce. Uusyrityskeskus can walk through the first hire: https://uusyrityskeskus.fi/yrityksen-perustajalle/palvelumme-alkavalle-yrittajalle/

All the necessary links

• tyosuojelu.fi — Employer obligations.
• vero.fi — Employer contributions and Incomes Register.
• tyoelake.fi — TyEL for employees; YEL for the owner.
• tyomarkkinatori.fi — Pay subsidy.