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Taxable earnings

Finnish tax withholding and reporting obligations on employers (including the payer of earnings) vary depending on whether a payment is wages or not.

Wages are generally for work in an employer/employee relationship and Finland also treats some fees (such as managing director's fees, lecture and conference attendance fees) as wages in the absence of an employer/employee relationship.

Employment income including taxable fringe benefits (such as a company car or accommodation) is normally subject to both income tax withholding and social security contributions. For more information, see the link here.

The payer's obligation to operate withholding on a non-wage payment (such as a one-off assignment) only applies if the recipient is not listed in the Prepayment register (Finnish: ±ð²Ô²Ô²¹°ì°ì´Ç±è±ð°ù¾±²Ô³Ùä°ù±ð°ì¾±²õ³Ù±ð°ù¾± or Swedish: ´Úö°ù²õ°ì´Ç³Ù³Ù²õ³Ü±è±è²úö°ù»å²õ°ù±ð²µ¾±²õ³Ù±ð°ù).

No employer's social security contributions are payable on a non-wage payment.

The Pre-payment register is for those who operate a trade, business, farm or other activity that generates income which is