Category of tax liability in Finland depends on the duration of work in Finland and on whether or not the employer has a registered status Finland. See the following table:

More information is available on the Web and by telephone

Website of the Finnish Tax Administration has:

• All important tax forms to download and fill out ·
• Information in English, Finnish and Swedish (www.taxation.fi > Forms and Publications). ·
• Detailed instructions with precise information for those who come to work in Finland (www.taxation.fi > Tax Guide > Working and studying in Finland).

Many questions about taxes can be discussed over the telephone

• The phone number 020 697 024 of the Telephone Service is intended for employers who employ someone arriving in Finland from another country. ·
• Information in English is available at 020 697 050.

Nonresidents working for an employer registered in Finland

Nonresident means people who have arrived in Finland for periods shorter than six months.

• Of pay, received by a foreigner in Finland (earned income) a source tax of 35 percent is withheld. Not only cash pay but also in-kind/fringe benefits (such as meals, accommodation, telephone) are included in the gross pay. Noncash benefits are valuated according to the Decision of the National Board of Taxes.
• People working in Finland should complete Form VEROH6201 to request for a source tax card. The employer or the payer of the remuneration can request for the document on behalf of the worker.
• The employer withholds the tax. However, before withholding, the employer can deduct €17/day or €510/month off the pay. But if the worker does not have a source tax card, no pretax deduction can be made. ·
• It is recommended that the worker requests for a Finnish personal identity number. The request is made at the Tax Office or at the Local Register Office.
• If the worker does not identify himself to the employer by showing a source tax card, the employer should verify the worker's date of birth and home address. It is recommended that the employer ask the worker for the personal identity or tax identity number issued in the home country. The employer will need these details at the end of the year for the completion of the annual Employer Payroll Report.
• Employer withholds the tax at source and renders account for it to the State of Finland.
• Tax at source is final. The worker is not expected to file an income tax return in Finland.
• If the worker's pay in Finland amounts to 75% or more of the worker's annual gross earned income, and the worker's home state is an EU/EEA member, the worker is entitled to request for progressive taxation instead of taxation at source. In this case, the worker should file an income tax return in Finland. A certificate issued by the home state showing the actual amount of gross earned income should accompany the request.

Leased employees (temporary agency workers) employed by a foreign leasing corporation (temporary work agency)

• As of January 2007, leased employees from Estonia, Latvia, Lithuania, Denmark, Iceland, Norway and Sweden pay Finnish income tax on their wages.  Furthermore, the same obligation now also concerns leased employees from any country that does not have a tax treaty with Finland.
• As of January 2009, also leased employees from Moldova and Georgia pay Finnish income tax on their wages. Furthermore, the tax treaty with Belarus allows payment of income tax in Finland.
• It is up to the leased employee himself to make sure that he fulfills his obligation to pay tax in Finland.  
• Tax is payable as prepayments on the wages of the leased employee.
• However, €510 per month or €17 per day is deductible during the months or days of working in Finland.
• The leased employee is expected to submit form VEROH 6205 (6205e in English), Application for tax at source card within one to two months of starting work in Finland.
• Prepayments are to be paid once a month.
• The leased employee will have to apply for a Finnish personal identity code (application forms are available at local tax offices).
• The leased employee pays tax on his income not only in Finland but also in his home country.  To avoid double taxation, the leased employee should request the Finnish tax authority to issue a certificate/receipt on the prepayments that have been paid. The leased employee delivers the certificate/receipt to his home country authority, so the taxes paid in Finland can be included in the taxes payable in the home country.
• The Finnish Pre-completed tax return form will be sent after the end of the year to the home address of the leased employee.
• The leased employee must check the pre-completed amounts, and send back any corrections as necessary.
• For more information, read the article at www.tax.fi called ”Leased employees  – taxation in Finland – Prepayment registration”, (“leased employees” means temporary agency workers).

Residents

• The earned income of a person coming to Finland for a continuous stay of more than six months is subject to the same kind of progressive taxation as that of a person permanently resident in Finland.
• The period of six months is independent of the closing or beginning of the calendar year. Because of this, a person who has stayed in Finland between 15 August and 15 February will be subject to a resident's tax liability. The stay will be considered continuous despite temporary absences.
• The employer/other payer must withhold tax according to the percentage rate printed on the tax card document issued by the tax authority (use Form VEROH 5042a to request a tax card). In case the worker does not present a tax card to the employer, the withholding tax rate will be 60%.
• The employer submits an annual Employer Payroll Report to the Tax Administration using the same forms as for workers permanently resident in Finland. ·
• Tax residents file an income tax return in Finland.
• Tax residents pay a progressive state tax, a municipal income tax and a church tax.
• Certain exceptional situations make the worker's income not taxable in Finland. International tax treaties give details of these situations. For more information, please contact the tax office.