What does registration in the Employer Register mean for a limited company?

Registration of a limited company in the Employer Register is mandatory when your company operates as a regular employer.

A company is considered a regular employer in the following situations:

• The company regularly pays wages to two or more employees.
• The company regularly pays wages to one employee and, in addition, to one or more employees whose employment relationship is temporary or intended to be short-term.
• The company pays wages to at least six employees at the same time, even if their employment relationships are temporary and intended to be short-term.

An employer that pays wages occasionally does not need to register in the Employer Register.A company is considered an occasional employer if either of the following conditions is met:

• The company has only one permanent employee. The entrepreneur is not counted as an employee.
• The company has one to five employees whose employment relationship does not last for the entire calendar year.

The reporting obligations of a registered and an unregistered company are different:

The company must report information on wages paid to employees to the Incomes Register using an earnings payment report.

The report must always be submitted, even if the company is not registered in the Employer Register.

The employer’s health insurance contributions must be reported using the employer’s separate report.

You can read more on the Finnish Tax Administration’s website: How to report wages and employer’s contributions

If the company is registered in the Employer Register, meaning that it is a regular employer, it must also submit a report to the Incomes Register for the months during which no wages are paid. Information stating that no wages were paid is reported using the employer’s separate report.

If the company is not registered in the Employer Register, meaning that it is an occasional employer, it does not need to submit reports to the Incomes Register unless it pays wages or other payments.

How do you deregister from the Employer Register?

If your company’s regular payment of wages changes to occasional payment or ends completely, notify the Finnish Tax Administration of this as soon as possible either in MyTax or by submitting a termination notification through the YTJ service (ytj.fi).

How to deregister from the Finnish Tax Administration’s registers in MyTax

Once you have submitted the termination notification, the Finnish Tax Administration will remove your company from the Employer Register and send you information about this and the end date of the registration.

Report and pay the employer’s contributions up to the end date of the registration.

If you pay wages occasionally after notifying the Finnish Tax Administration that regular payment of wages has ended, report and pay the employer’s contributions for as long as you continue to pay wages.

Please note that payroll processing and Employer Register notifications are not included in the UKKO Yrittäjä service. You are responsible for taking care of these matters yourself.

If necessary, you can contact the Finnish Tax Administration directly regarding any questions you may have about the Employer Register.