8.1 Employer Failures

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Home / Tolley's Global Mobility: Employment Taxes (Europe) /Finland /8. Non-compliance to withholding requirements / 8.1 Employer failures

Commentary

Finland

8.1�� Employer failures

Employer withholding and reporting deadlines in Finland:

Employer obligation	Deadline	Late interest and penalty
Regular withholding from earnings	Varies, generally Day 12 after month-end.	Interest

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2.1.5 Zero taxation for under 26 year olds

5.3.4 SIPSI declaration

6.1.3 Employer has no place of business in jurisdiction

9.5 Work permits

8.3 Social security penalties

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8.1 Employer failures

Finland

8.1�� Employer failures

2.1.5 Zero taxation for under 26 year olds

5.3.4 SIPSI declaration

6.1.3 Employer has no place of business in jurisdiction

9.5 Work permits

8.3 Social security penalties

1.1.1 Glossary of payroll terms

3.5 Bicycle mileage allowance

3.5 Stock options

6.3 Inbound employees on assignment

4.4 Interest-free loans

2.2 Social security contributions

1.4.1 INAIL – National Institute for Insurance against Accidents at Work

5.1 Employer registration

2.3.1 Labour market contributions (am-bidrag)

3.1 Salary advances

3.4 Private medical insurance

2.3.2 Solidarity surcharge

3.7.7 Occasional leave

2.1.1 Tax deduction cards

1.4.2 Employee leaving indemnity (TFR)

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8.1 Employer failures

Finland

8.1�������� Employer failures

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8.1�� Employer failures