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:

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.


When at least 10 employees work in your company, the employees must elect an occupational safety and health representative and two deputy representatives from among their number.

Kädet jauhossa

20 employees: obligation to follow the Act on Cooperation within Undertakings

When your company regularly employs at least 20 employees, it must comply with the Act on Cooperation within Undertakings.


20 employees: personnel and training plan

A personnel and training plan helps you see and maintain an up-to-date picture of your employees and their skills.


20 employees: establish an occupational safety and health committee

The committee must have four, eight or twelve members. Of them, a quarter must represent the employer and half must represent the largest group of employees.

Occupational safety and OSH


A company which employs at least 30 employees must write a Non-discrimination Plan and an Equality Promotion Plan.