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FinlandVero

Substitute payers face new profession and residency flags

Sijaismaksaja must flag limited tax liability; actual employer must give ammattiluokka data and pay-transparency service data from 1 January 2027.

By Taxxa AI OyPublished 3 November 2026

Payroll & Labour

Industry: Activities of households as employers of domestic personnel

A sijaismaksaja pays wages or other performance from its own funds for a party with the actual payment obligation, the varsinainen työnantaja, and handles reporting to the authorities for that employer under law or agreement. Ulosottolaitos, hyvinvointialueet, Kela, Työllisyys-, kehittämis- ja hallintokeskus and konkurssipesät are typical substitute payers. A sijaismaksaja withholds ennakonpidätys and files a palkkatietoilmoitus on wages paid and withholding performed, plus employee pension and unemployment premiums it collected. The varsinainen työnantaja separately files a palkkatietoilmoitus for each recipient for the same wages using the substitute-payer income types 321–325 according to which social-insurance contributions the income carries, and pays the employer's social-insurance contributions. No varsinainen työnantaja filing is due where the substitute-paid income is not subject to social insurance.

If the recipient is rajoitetusti verovelvollinen, the sijaismaksaja must report Rajoitetusti verovelvollinen: Kyllä in the recipient data on the palkkatietoilmoitusVero. The income and withholding are taken into account in the recipient's taxation on the basis of the substitute payer's filing, so the taxation-affecting recipient data must be complete.

The varsinainen työnantaja filing must state ammattiluokitus and ammattiluokka where the recipient is statutorily insured against accidents at workVero, and the insurance-exception types where applicable. The insurance and profession block is now headed as insurance and ammattiluokka data. Beyond that, the varsinainen työnantaja is recommended to give service-relationship data, absence data and income earning periods on its own filing; where the varsinainen työnantaja must report pay-transparency data, certain service-relationship data are mandatory under Tietojen ilmoittaminen tulorekisteriin: Palvelussuhteen tiedotVero.

The TyEL line between a contract employer and a temporary employer moves with the annual amount. An employer must arrange a TyEL contract where it has at least one permanent employee or pays fixed-term employees a total of at least 10 638 euro over six months in 2027Vero; with no permanent employees and less than 10 638 euro it may operate as a tilapäinen työnantaja. The 2026 figure was 10 272 euro.

In bankruptcy and wage-guarantee situations the distinctions turn on when the claim arose and whether work is required. Supervised claims arising before bankruptcy are reported under the bankrupt debtor's identifier; estate-debt wages after bankruptcy under the estate's identifier. The reissued examples separate a resignation after at least 200 days of layoff, a dismissal during layoff with no work duty in the notice period reported on tulolaji 208 Irtisanomisajan korvaus with no social-insurance coverage and no varsinainen työnantaja filing, and a dismissal during layoff with a work duty reported on normal wage types such as 201 Aikapalkka with coverage and a varsinainen työnantaja filing. Where the estate has work performed in the notice period it files as the employer on its own identifier; where it does not, dual filings route the correct slices to Verohallinto, Työllisyysrahasto, pension institutions and the accident insurer. Jako-osuudet generally carry no social-insurance collection except the employer's health-insurance contribution, and exception types are not used merely because a full distribution share does not accrue.

The reissued guidance Tietojen ilmoittaminen tulorekisteriin: sijaismaksajan maksamat suoritukset, VH/5656/05.00.00/2026, applies from 1 January 2027Vero until further notice. The Swedish page is now a stub referring to the updated Finnish version and the previous Swedish text.

Legal basis: Ennakkoperintälaki 1118/1996; Laki tulotietojärjestelmästä 12 § 9 mom.

If you act as a sijaismaksaja or an actual employer, flag limited tax liability, report ammattiluokka data and check the 2027 TyEL threshold on each filing.

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