Occasional employer and the household as an employer

Are you an occasional employer?

  • You only have occasional or seasonal employees.
  • Your six-month payroll totals less than €8,676 in 2020.
  • No TyEL insurance policy has been taken by you or your company.
  • As a private person, you have hired, for example, an au pair, nanny, carpenter or gardener, and you pay monthly wages of more than €60.67.

How do you report wages?

  • You don’t need to take a separate insurance policy.
  • You must submit earnings payment reports using the e-service of the Incomes Register or the Palkka.fi service.
  • When you submit your report, remember to choose Veritas as a recipient.
  • More information on reporting to the Incomes Register.
  • Companies must submit payroll reports to the Incomes Register within five days of the payment of salaries or wages.
  • Households and private persons must report the payment of salaries/wages to the Incomes Register no later than the fifth day of the month following the salary payment month.

How will the insurance contribution be invoiced?

  • Your insurance contribution is based on the report you submit to the Incomes Register and will be invoiced by Veritas. The invoice falls due for payment on the last day of the month following the salary payment month.
  • If you use the Palkka.fi service, the necessary payment information can be found in the service. You can also choose to receive your invoice from your pension company rather than having the payment information managed by Palkka.fi.
  • As an occasional employer, you will not receive client bonuses. If you take TyEL insurance, you will then be eligible for client bonuses.

Have you hired a company or an employee?

  • You are not considered an employer when you hire a company or self-employed person practicing a profession to do work for you. The company is responsible for managing the pension security of its employees and self-employed persons manage their own pension security.
  • You are, however, considered an employer if you hire a private individual and, in that case, you are responsible for the employee’s pension security.

What other obligations do you have as an employer?

In addition to the TyEL insurance contribution, a household as an employer is responsible for the following:

  • Withholding taxes and paying the employer’s statutory social security contributions to the Finnish Tax Administration.
  • Taking statutory occupational accident and disease insurance if the total payroll exceeds €1,300 per year.
  • Paying the employer and employee shares of the unemployment insurance contributions.  These payments are made to the Employment Fund.
  • Paying group life insurance for your employees. The payment is made in connection with the occupational accident and disease insurance contributions.