Finland Employer Payroll — Tulorekisteri, TyEL & Ennakonpidätys

Confirm the employer is registered as an employer with Verohallinto (Finnish Tax Administration) and enrolled in TyEL (employees' pension). A new employer filing for the first time must register via OmaVero as a regular employer (säännöllinen työnantaja) if paying wages at least twice a year, or as an occasional employer (satunnainen työnantaja) otherwise. TyEL insurance must be taken out with an authorised pension insurance company (Varma, Ilmarinen, Elo, or Veritas) before the first wage payment if the payroll exceeds the TyEL threshold.

Before paying wages, the employer must obtain the employee's valid verokortti (tax card) or its electronic equivalent via OmaVero's employer tax-card service (työnantajan verokorttipyyntö). Each employee's card specifies a primary withholding rate (ennakonpidätysprosentti) and an income limit (tuloraja); wages above the limit are withheld at the higher additional rate. If no tax card is presented, the employer must withhold at a default rate of 60%.

Calculate each employee's gross wages for the pay period, including any taxable fringe benefits (luontoisedut) such as company car (autoetu), meal benefit (lounasetu), or phone benefit (puhelinetu), using the standard Verohallinto benefit values published annually. Overtime, holiday pay (vuosilomakorvaus), and bonus payments must be added to the gross figure before computing withholding and contributions.

Apply each employee's verokortti withholding rate to compute ennakonpidätys. In parallel, calculate the employer's statutory social contributions: TyEL pension (employer share varies by company size and wage bill; average ~17.39% in 2025), the employee TyEL share deducted from gross (1.87% ages 17–52 and 63–67; 2.38% ages 53–62 for 2025), työnantajan sairausvakuutusmaksu (employer health insurance levy: 1.53% of gross for 2025), and TyTa (unemployment insurance: employer rate 0.59% up to wage bill of €2,251,500 and 2.37% above for 2025). Verify whether accident insurance (tapaturmavakuutus) and group life insurance (ryhmähenkivakuutus) apply.

File a palkkatietoilmoitus (earnings payment report) to the Tulorekisteri (tulorekisteri.fi) for each wage payment within five calendar days of the payment date — this is mandatory for all employers regardless of size. The report must include the employee's personal identity code (henkilötunnus), payment date, income types (tulolaji codes), gross amounts, ennakonpidätys withheld, TyEL and TyTa employee deductions, and any tax-exempt reimbursements. A separate työnantajan erillisilmoitus (employer's separate report) is filed monthly to declare the employer's own contributions.

Pay ennakonpidätys, employee TyEL deductions, and employer sairausvakuutusmaksu to Verohallinto via OmaVero by the 12th of the month following the wage payment month (or the next business day if the 12th falls on a weekend or public holiday). TyEL and TyTa contributions are paid separately to the pension provider and TyTa insurance company. Reconcile amounts paid against the Tulorekisteri filings and the payroll ledger. Late payment attracts interest at the base rate plus 7 percentage points.