Employer’s checklist
We’re delighted that your business is growing! When your company hires more employees, your duties as an employer also grow. Read about the obligations you have as an employer when you hire your first employee, or when you have 10, 20 or 30 employees.
Employer’s statutory obligations
Checklist of an employer’s obligations when hiring:
- Employer’s statutory insurance premiums: employee’s pension (1), work accident and occupational illness insurance (2), unemployment insurance (3), and employer’s health insurance and insured person’s (employee’s) health insurance (4).
- Occupational safety and Occupational Safety and Health (OSH)
- Occupational health services
- In addition to the statutory contributions, employers are often obligated to pay employees’ group life insurance premiums based on collective bargaining agreements. Read more: Finnish Centre for Pensions – social insurance payments in Finland.
Note the following, too:
- Work subject to permit and other situations requiring special permission. Some jobs require a permit, and you must notify the occupational safety and health (OSH) authorities if you do this type of work. The OSH authorities monitor occupational safety and health in practice.
- Legislation which must be displayed by law. The law obligates you as an employer to keep several pieces of employment legislation on display in the workplace. The purpose is to ensure that employees can easily consult the essential employment legislation in one place if they wish to.
- Employment contract for gig work? We recommend a written contract, even for the shortest terms of employment. This contract should contain the duration and working time for the job. Read more about writing an employment contract.
- Working time records. As an employer, you must record all the working hours performed by each employee and the compensation paid in return. An employee is entitled to a written report of the work shift rosters and working time records concerning him or her.
- Incomes Register and deducting pay-as-you-earn tax. Employers file salary infor-mation with a centralized Incomes Register for official needs. In addition, employers need to deduct pay-as-you-earn income tax from salary and pay it to the Tax Admin-istration.
- Registering as an employer. For tax purposes, an employer is either considered a casual employer or a regular employer. A company which is a regular employer must always register with the Employer Register. The type of employer the company is reg-istered as affects its reporting obligations.
