Guide to Employment of Foreigners in Finland

8/13/2019 Guide to Employment of Foreigners in Finland

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CONTENTS

1. Introduction2. Concepts and definitions3. Te foreign employee in Finland

3.1. Necessary permits for a foreigner3.2. !pplica"le terms of employment for te foreign

employee3.3. Ta#ation and te foreign employee3.$. Social security for te posted employee3.%. Employer&s o"ligation to pro'ide personal accident

insurance3.(. )ayment of *ages 'ia "an+ing institutions3.,. Cec+ list for te foreign employee

$. Su"contracting and leasing of la"our$.1. !ct on te Contractor&s O"ligations and -ia"ility *en

or+ is Contracted Out$.1.1. Information re/uired of te su"contractor and

company leasing la"our$.1.2. Information re/uired of te foreign company$.1.3. en it is unnecessary to re/uest information$.2. Foreign company&s o"ligation to appoint a

representati'e$.3. O"ligation of te company employing leased la"our to

inform te ta# autorities$.$. 0egistration of foreign companies for )!E and

collection of ta# at source from *or+ remuneration$.%. O"ligation of contractorforeign employer to o"ser'e te

national la"our rigts of oter tan EEE! citi4ens$.(. Insuring against accidents on Finnis construction sites

$.(.1. )ersonal accident insurance$.(.2. -ia"ility for damages in an accident$.(.3. 0ecommendation concerning te supplier&s re/uired

insurance protection$.,. )ersonal I5$.6. !ccess control$.7. TS agreement relating to use of e#ternal la"our$.18. 5eclarations to te ta# autorities$.11. Cec+ list for su"contracting and la"our leasing

agreement

%. Site measures re/uired in use of foreign la"our

(. seful contact information

!ppendices

1. Terms to be included in the subcontracting and labour leasing companys agreement2. !"ample of access pass list#. !"ample of ! 101 certificate$. !"ample of employees residence permit%. !mployees resident permit application form&. Registration form

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1. Introduction

This general guide attempts to clarify the rules relating to employment offoreigners in Finland and thereby pre'ent disruption in the (or)place. The guideis published by the Confederation of Finnish Construction Industries RT and the

Finnish Construction Trade Union. The guide is intended for the entire buildingtrade.

The guide (as dra(n up according to the needs of the construction industry andattention has been paid to the special re*uirements set by legislation andagreements in this field. +egislation has been obser'ed for a period of one yearup until #1.12.0&.

The guide presents matters relating to employment of foreigners from threeperspecti'es.

The contents of ,ection # are intended for the foreign employee. ,ection $ deals(ith matters from the contractor and procurement perspecti'e. ,ection % is a setof operating instructions for site management.

2. Concepts and definitions

Important regulations for the foreign employee are-

liens ct /#01200$ osted 3or)ers ct /11$&1444

Foreigner foreigner is defined as a person (ho is not a Finnish citi5en. Foreigners can bedi'ided into three sub6groups ordic citi5ens Citi5ens of !U!! countries Citi5ens of third countries.

!U!! countries!U!! countries are all the !uropean Union 8ember ,tates plus Iceland9or(ay and +iechtenstein. The same rules are also obser'ed (ith regard to

,(it5erland. In many connections the citi5ens of these countries are treatedaccording to the same rules and for this reason the general e"pression :!U!!countries; is (idely used in this guide (hen referring to these countries.

Third countriesThird countries refers to countries (hich are not !U!! countries.

osted employeen employee normally (or)ing in a state other than Finland9 (here the companyacting as employer and domiciled in another state sends the employee during the

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employment relationship to (or) in Finland for a limited period of time. Theposting can be based on a piece(or) agreement bet(een a Finnish and a foreigncompany or on a labour leasing agreement.

!mployeratural or legal person (ho has concluded an employment contract (ith anemployee. The employer is the person (ho pays the employees (ages. 3agepayment is the primary9 but not the only9 criterion by (hich the term :employer; isdefined.

!mployee person (ho performs (or) for another against remuneration.

3. Te foreign employee in Finland

3.1. Necessary permits for a foreigner

ccording to the liens ct citi5ens of !U!! countries do not re*uire aresidence permit for an employed person for (or)ing in Finland.

Residence permit for an employed personccording to the liens ct a residence permit for an employed person means apermit re*uired from a citi5en of a third country for residence in Finland if he orshe intends to ha'e such gainful employment to (hich he or she (ould not ha'ethe right under another residence permit or (ithout a residence permit. Follo(ingan affirmati'e decision by the !mployment


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If citi5ens of !U!! countries ha'e been resident in Finland for more than #months their right to reside must be registered (ith the local police. Thisobligation does not affect ordic citi5ens.

Registration of information relating to (or)For registration purposes9 citi5ens of the so6called ;ne(; !U countries /C5echRepublic9 !stonia9 +at'ia9 +ithuania9 ?ungary9 oland9 ,lo'enia and ,lo'a)iamust inform the !mployment


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# nnual ?olidays ct as regards annual holiday9 annual holiday pay9 holidayremunerations and annual holiday accounting

$ !mployment Contracts ct as regards the regulation concerning family lea'e

% regulations relating to annual holiday9 (or)ing hours and safety at (or) ingenerally binding collecti'e agreements are furthermore applicable to theemployment contract

& minimum (age based on the pro'isions of the collecti'e agreement

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!U 8ember ,tates

!U 8ember ,tates /including ne( !U 8ember ,tates fall under the scope ofapplication of Council Regulation o. 1$0>71 on social security for migrant(or)ers. ccording to rticle 1$ of the Regulation the :status; of a postedemployee other(ise fulfilling the criteria for posted employees (ill not bepreser'ed if the anticipated duration of (or) e"ceeds 12 months or if the postedemployee is sent to replace another person (ho has completed his or her term ofposting.

If9 therefore9 the anticipated duration of (or) for a person (ith the status of aposted employee coming to Finland from an !U 8ember ,tate e"ceeds 12months9 the person (ill lose the status of posted employee and become subDectto Finnish legislation.

,ocial security agreements

!U Council Regulation o. 1$0>71 on social security for migrant (or)ers is

al(ays primarily applicable to social security agreements for !U!! states.

Finnish social security agreements made (ith countries outside the !U mayinclude regulations on ho( the status of the posted employee is defined. ,ocialinsurance agreements bet(een these countries and Finland can be accessed onthe 8inistry of ,ocial ffairs and ?ealth (ebsite at

For those countries (ith (hom Finland has no social security agreement9 theposted employees status is principally defined on the basis of the legislation andpension security practices in the country of departure.

3.%. Employer&s o"ligation to pro'ide personal accident insurance

Foreigners (ho ha'e an employment relationship (ith a Finnish employer areinsured in the same (ay as Finnish employees.

The osted 3or)ers ct /4.12.144411$& lists the Finnish cts applicable toemployment contracts for posted employees. The !mployment ccidents ct isnot included in this list. Thus the posted employees personal accident insuranceobligation is defined according to the legislation of the posting country.

3.(. )ayment of *ages 'ia "an+ing institutions

In Finland (ages are normally paid through ban)ing institutions. This is also therecommended method (ith regard to foreign employees. (age paid through aban) is an indication that the purpose is not to perform undeclared (or).Furthermore9 if (ages are paid through a Finnish ban)ing institution this gi'es thebest opportunity9 if so re*uired9 to establish that the (ages paid comply (ith thestandard re*uired by legislation and agreements.

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The Finnish Construction Trade Union offers assistance in opening a ban)account for those foreign employees (ho (ish to become members of the union.

3.,. Cec+ list for te foreign employee

18a)e sure that the terms of your employment are in accordance (ith legislationrelating to posted employees.

28a)e sure that you ha'e a posted employees certificate concerning applicablesocial security.

#If you are not an !U!! citi5en9 ma)e sure that you ha'e the necessary permitfor (or)ing in Finland.

$

If you are not a citi5en of an !U!! country9 register your right to reside (ith thelocal police if you are remaining in Finland for more than # months. Thisobligation does not affect ordic citi5ens.

%If you are a citi5en of a so6called ;ne(; !U country /C5ech Republic9 !stonia9+at'ia9 +ithuania9 ?ungary9 oland9 ,lo'enia9 ,lo'a)ia9 @ulgaria or Romania9inform the !mployment


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ccording to the ct on the Contractors


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reason to belie'e that changes re*uiring re'ie( ha'e ta)en place in thecontracting partners circumstances.

If the contract is in force for more than 12 months9 the contractors contractingpartner must pro'ide the contractor9 at 12 month inter'als during the contractualrelationship9 (ith certificates as referred to in the abo'e6mentioned points # and$9 and chec) the corresponding information about the foreign company.

The contractor has the right to accept an account other than an account pro'idedby an authority9 pro'ided that it has been gi'en by another party generally held tobe reliable that is responsible for e'aluating or maintaining information. ,uch )indof parties include the Construction uality ssociation and the Finnish Roofing

ssociation.

Register entriesInformation can be obtained9 for e"ample9 from the @usiness Information ,ystemat . It should also be noted that for the purpose of registration mentioned abo'ethere are circumstances in (hich the ct does not re*uire the registration of all

parties. This compact guide does not deal (ith these e"ceptional circumstances.

!"tract from the Trade RegisterThe e"tract from the Trade Register gi'es the companys date of entry into theRegister9 area of acti'ity9 board of directors9 other management9 companysignatories9 auditors9 personal details of persons in charge9 and (hether the mostrecent financial statements ha'e been deli'ered to the register authorityaccording to legislation.

Ta" certificateThe obligation to chec) includes obtaining a certificate of ta" payment or of ta"

debt9 or an account that a payment plan has been made regarding a ta" debt.

The Finnish Ta" dministration (ill only issue such a certificate directly to thecompany concerned9 for (hich reason it must al(ays be re*uested from the othercontracting partner to the subcontract or from the company supplying the leasedemployee.

ension certificates pension institution (ill issue a certificate to a company stating that there are nooutstanding pension insurance premium payments up to the date of issue. If thecompany has payments outstanding9 the certificate (ill only be issued if the

company has concluded a payment agreement on outstanding pension insurancepremiums (hich the pension institution considers feasible. In this case thecertificate must state that the company has outstanding payments for (hich apayment agreement has been made.

ccount of the collecti'e agreement contract partner has an obligation to notify the collecti'e agreement to becomplied (ith in employment relationships (ith employees. If there are se'eralapplicable collecti'e agreements these are to be notified according to the

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employee groups. s regards information on (ages9 an account of ho( the (ageand its constituent parts are defined is sufficient.

The items outlined abo'e comprise the statutory minimum content of thecontractors obligation to chec). ?o(e'er9 especially in cases (here the *uestionis one of an enduring and economically 'aluable large6scale agreement9 it mayne'ertheless be ad'isable to ac*uire from a potential contract partner moredetailed information than that listed abo'e.

$.1.2. Information re/uired of te foreign company

foreign contract partner shall pro'ide the contractor (ith informationcorresponding to the accounts and certificates referred to in ,ection $.1.19 in anunderstandable form9 by presenting an e"tract from a register complying (ith thelegislation of the country (here the enterprise is domiciled /normally also thehome country or an e*ui'alent certificate or in some other generally accepted(ay. For the accounts to be in an understandable form they should be presentedin a language understood by the contractor9 for e"ample9 Finnish.

The accounts foreign companies are re*uired to gi'e by la( can be specified asfollo(s-

Register entries foreign company shall pro'ide the authorities (ith a certificate of registration forET or the e*ui'alent. The 'alidity of the ET number should also be chec)ed.ET numbers of Finnish6registered companies can be chec)ed at (((.'ero.fi.Information about companies in !U 8ember ,tates can be found athttp-(((.ec.europa.euta"ationGcustoms'iesfi'ieshome.htm.

ll foreign companies from countries (ith (hom Finland has a ta"ationagreement can be entered in the repayment Register or present their ta" card tothe contractor. ayment transactions may begin only (hen the documentationmentioned in this section has been recei'ed.

!"tract from the Trade RegisterContract partners are obligated to present an account issued by an authority inthe country (here the company is established (hich corresponds to an e"tractfrom the Trade Register9 indicating the company signatories. If there is reason tosuspect that there is a person on the board of the foreign company (ho isprohibited from conducting business in Finland9 the matter can be chec)ed by

ordering an e"tract relating to that person from the Register on @ans on @usiness


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contract partner is either obligated to present the ! 101 certificate for itsemployees or a certificate to sho( that the contract partner has ta)en out pensioninsurance9 or the e*ui'alent9 complying (ith the legislation of the appropriatecountry.

ccount of the collecti'e agreementThe contract partner is obligated to notify (hich generally binding Finnishcollecti'e agreement is applicable to its employees.

The Confederation of Finnish Construction Industries RT and the FinnishConstruction Trade Union monitor the scope and necessity of accounts re*uiredof foreign companies and pro'ide more detailed guidance (here appropriate.

$.1.3. en it is unnecessary to re/uest information

The la( lists the cases (here accounts are not re*uired for reasons concerningthe contract partner. It is also appropriate to chec) the information demanded byla( in cases (here the la( does not specifically re*uire this to be done.

!"tent of contractThe ct on the Contractors


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a company. It is not recommended that the person (ho commissions the (or)embar)s upon the role of representati'e.

The main responsibility for selecting a representati'e lies (ith the foreigncompany. Companies acting as contractor must ensure9 ho(e'er9 in in'itations totender9 during contract negotiations and in the final agreement9 that the foreigncompany selects the re*uired representati'e. The obligation can be fulfilled byincorporating a clause in the contract (ith the foreign contractor or companypro'iding leased employees9 according to the model attached to this guide.

$.3. O"ligation of te company employing leased la"our to inform te ta# autorities

From 1.1.2007 the Finnish company9 i.e. the company commissioning the (or)9must pro'ide the ta" authorities (ith a notification of the foreign companysupplying the leased employee9 and that companys representati'e in the case(here such a representati'e has been selected according to the osted 3or)ers

ct. The notification must be gi'en during the month follo(ing the month (henthe employment began. The information must be first submitted to the ta"

authorities on #1.>.2007. It is only necessary to gi'e information on the companysupplying leased labour9 not on subcontractors.

$.$. 0egistration of foreign companies for )!E and collection of ta# at source from*or+ remuneration

From 1.1.2007 a broader opportunity has been granted to foreign companies forprepayment registration. In future all foreign companies from countries (ith ata"ation agreement (ith Finland ha'e the opportunity of being entered in therepayment Register. The pre'ious conditions for registration re*uired a foreigncompany to establish a business location in Finland.

!ntry in the repayment Register is not compulsory for a foreign company9 butta" deductible at source from compensation paid on the basis of (or) inconstruction9 installation and assembly9 shipbuilding and transport9 cleaning9 care(or) and nursing must be (ithheld in future unless the foreign company isentered in the repayment Register or can pro'ide a ta" card stating other(ise.For this reason the most straightfor(ard practice (ould be to re*uire all foreigncompanies to apply for entry in the repayment Register.

The abo'e6mentioned obligation relates to compensation paid on the basis of(or) principally or solely carried out in Finland. The *uestion may be one of the

hiring of leased labour or of subcontracting.

The duty to inform the Finnish ta" authorities has also been prescribed for theforeign company or that companys representati'e appointed according to theosted 3or)ers ct. Information must be gi'en about leased labour as (ell asabout other posted (or)ers in the case (here Finland has the po(er to le'yta"es on their (age income.

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$.%. O"ligation of contractorforeign employer to o"ser'e te national la"our rigts ofoter tan EEE! citi4ens

3hen the main contractor concludes a subcontract9 or a contract relating to thehiring of leased labour9 (ith a company operating abroad9 the obligationsdescribed belo( to pro'ide (ritten information and an assurance apply9according to ,ection 7$ of the liens ct9 directly to the main contractor. Inpractice the main contractor must therefore confirm that employees ha'e there*uired 'alid residence permits for employed persons /see permit obligationsabo'e and that the terms of employment are in accordance (ith Finnishemployment legislation and the current collecti'e agreement. The obligation to)eep information imposed upon the employer is in this case (ith therepresentati'e described in ,ection $.2.

ccording to the liens ct a permit is re*uired from a citi5en of a third countryfor residence in Finland if he or she intends to ha'e such gainful employment to(hich he or she (ould not ha'e the right under another residence permit or(ithout a residence permit /see ,ection #.1 abo'e.

3hen the employer of a foreign (or)er applies for a residence permit for anemployed person9 the employer must9 according to ,ection 7# of the liens ct9attach the follo(ing account to the residence permit application- (ritten information on the principal terms of (or) referred to in Chapter 29

,ection $ of the !mployment Contracts ct /%%20019 an assurance that the terms are in accordance (ith current legislation and the

collecti'e agreement9 and upon re*uest by an employment office9 a statement confirming that the

employer has met and (ill meet his or her obligations as an employer.

n employer shall submit the same account to the employment office (ithoutdelay if employing a person from a third country (ho is already residing inFinland.

n employer shall )eep the information on the foreign (or)ers in his or heremployment9 and on the grounds for their right to (or)9 easily a'ailable at the(or)place for inspection by occupational safety and health authorities9 ifnecessary. Upon the termination of the foreign (or)ers employment theemployer shall store the information for four years.

3hen citi5ens from a third country /for e"ample9 Russians are posted to (or) inFinland by a company operating in an !U!! country9 the contractor has anobligation to submit an account in accordance (ith ,ection 7# of the liens ctto the employment office (ithout delay9 e'en though a residence permit for anemployed person (ould not be necessary for the duration of the employment.

$.(. Insuring against accidents on Finnis construction sites

$.(.1. )ersonal accident insurance

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ll Finnish employers in Finland are obligated to ta)e out so6called statutoryaccident insurance for their employees against accidents occurring at (or) or in(or)6related circumstances9 in accordance (ith the !mployment ccidentsInsurance ct /&0>14$>.

The Finnish system of handling compensation for accidents occurring at (or) bypri'ate accident insurance companies pro'iding insurance separate from generalsocial security de'iates from those of many other countries.


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personal accident insurance is appropriate for reducing employees need toresort to legal proceedings in order to obtain compensation from employer oremployee9 and thus promotes smooth operation on the construction site.

ersonal accident insurance / should co'er at least the follo(ing-

one6time payment of compensation for death due to an accident one6time payment of compensation for disability due to an accident compensation for medical e"penses due to an accident

rotection corresponding to that pro'ided by personal accident insurance canalso be arranged through tra'el insurance9 (here the abo'e6mentionedsafeguards and insurance also co'er accidents occurring during (or)ing hours/these are often e"cluded from the terms of tra'el insurance.

For e'idence of the e"istence of insurance an insurance policy9 or preferably acertificate of insurance signed by the insurance company or a recognised

insurance bro)er should be re*uested9 sho(ing the amounts insured9 the periodof 'alidity of the insurance9 confirmation that the insurance co'ers (or)9 thepersons insured /list of names attached or the insured group /for e"ample9 theentire personnel of the company9 or the personnel of the company concerned thatha'e been posted or are to be posted to a specific construction site9 and that theinsurance premiums ha'e been paid.

$.,. )ersonal I5

,ection %2 a of the


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Furthermore9 ,ection %> of the Heneral Conditions for @uilding Contracts /A,!144> states that all persons on the construction site in the ser'ice of a contractormust display identification of themsel'es and their employer.

The Heneral Conditions for @uildings Contracts delegate the responsibility formanagement of personal identification to the proDect super'isor. ccording to la(9ho(e'er9 the obligation rests (ith the construction contractor.

=uring procurement it must be confirmed that the subcontractor is a(are of theuse of compulsory identification9 and of the access control system in operation onthe construction site.

$.6. !ccess control

The Ho'ernment =ecision on the ,afety of Construction 3or) re*uires that theproDect super'isor maintain a list of (or)ers employed on the construction site. Tothis end a reliable access control system should be created for construction sites.

ccording to ,ections 7# and 7$ of the liens ct the proDect super'isor must)eep information on the grounds for the right to (or) of the foreign (or)ers in hisor her employment at the (or)place for at least the duration of the construction(or). This information should also be sho(n on the pass list. pass list templateis attached to this guide.

In 'arious terms and conditions and in legislation the proDect super'isor has beenprescribed the obligation to ta)e care of the general direction of the constructionsite. In order to carry out the obligations stipulated9 access to the construction siteof unauthorised persons must be pre'ented. This obDecti'e may be implementedby ma)ing use of an access control system on the site9 (hereby a pass is issued

to persons ha'ing a right to access9 and a log )ept of passes issued. long (iththe issuing of a pass the (or)er is gi'en a site guide and care is ta)en that the(or)er becomes familiar (ith it.

The access control system can be implemented in such a (ay that the I= (ithphotograph acts as a pass sho(ing9 in addition to personal identification9 that theperson has a right to be at the site.

For procurement it must be confirmed during contract negotiations that thecompany employing foreign labour is committed to presenting information to thesite management on the foreign (or)ers grounds for the right to (or). This can

be confirmed by attaching a clause to the contract based on ppendi" I.

$.7. TS agreement relating to use of e#ternal la"our

Regulations concerning the use of e"ternal labour differ according to the 'ariouscollecti'e agreements.

Regulations of the UT, agreement forming part of collecti'e agreements relatingto the use of e"ternal labour (hich concern subcontracting9 labour leasing and

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contractors liability9 are in force also in those cases (here a foreign6registeredcompany employing foreign labour operates as subcontractor or hirer of labour.

The UT, agreement re*uires that a clause be included in the subcontract to theeffect that the subcontractor or company engaged in labour leasing underta)es tocomply (ith the sectors general collecti'e agreement and (ith employment andsocial (elfare legislation. This can be ta)en care of through contractual means byattaching the clause in ppendi" I of this guide to the contract.

?ired (or)ers in this conte"t are held to be (or)ers posted to Finland by aforeign company and (hose (ages are calculated on an hourly basis. This is thesituation (hen a foreign employee performs (or) under the management andsuper'ision of a Finnish contractor and the Finnish contractor only pays his or hercontract partner the agreed hourly rate for the (or).

$.18. 5eclarations to te ta# autorities

The most notable organisations in the construction industry ha'e agreed that all

parties in the sector acting as contractors in construction contracts notify the ta"administration of the name and contact information of contractors and contractprice information /total in'oicing or agreed contract amount in their contracts.

ame9 contact and contract price information should consist of- name of contractor business I= address name of person in charge /also of the foreign companys representati'e in

Finland

name of the construction site type of (or) /for e"ample9 painting contract price /total in'oicing or agreed contract amount date of commencement of (or) and estimated completion date

uarterly notification must be gi'en of all (or) ordered by the same contractor(here the total amount /total in'oicing or agreed contract amount is minimum%9000 euros per *uarter.

$. 11. Cec+ list for su"contracting and la"our leasing agreement

1.=emand that the subcontractor or company leasing labour deli'ers the follo(ingaccounts-

1. an account of (hether the company is entered in the repaymentRegister9 the !mployer Register and the Ealue dded Ta" Register2 an e"tract from the Trade Register

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# a certificate of ta" payment or of ta" debt9 or an account that apayment plan has been made regarding a ta" debt$ certificates of pension insurances ta)en out and of pensioninsurance premiums paid9 or an account that a payment agreementon outstanding pension insurance premiums has been made and% an account of the collecti'e agreement or the principal terms ofemployment applicable to the (or).

2.The foreign subcontractor and company leasing labour must gi'e the contractorinformation corresponding to the accounts and certificates referred to abo'e in anunderstandable language9 for e"ample Finnish9 by presenting an e"tract from aregister complying (ith the legislation of the country (here the company isdomiciled9 or an e*ui'alent certificate or in some other generally accepted (ay.The information re*uired 'aries according to the companys country of domicile.

t least the follo(ing information must be obtained-1. ET number and e"tract from the repayment Register9 or ta"

card2. an account issued by an authority in the country (here thecompany is established (hich corresponds to an e"tract from theTrade Register9 indicating the company signatories#. a certificate issued by the ta" authorities of the appropriate country(hich sho(s that the company has paid its ta"es$. a certificate for its employees for pension insurance9 or thee*ui'alent9 complying (ith the legislation of the appropriate country9for e"ample the ! 101 certificate%. (hich generally binding Finnish collecti'e agreement is applicableto its employees.

#.Chec) that the foreign company appoints a representati'e /name and contactinformation in Finland and is a(are of the representati'es obligations.

$.Chec) that the employees ha'e the necessary 'alid residence permits foremployed (or)ers and that the terms of their employment are in accordance (ithFinnish employment legislation and the current collecti'e agreement. Chec) thatthe company employing foreign labour is prepared to present information to the

site management on the foreign (or)ers grounds for the right to (or).

%.Chec) that the foreign (or)ers are ade*uately co'ered by personal accidentinsurance.

&.

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Chec) that the subcontractor or company leasing labour is a(are of the use ofcompulsory identification9 and of the access control system in operation on theconstruction site.

7.Chec) that the subcontractor or company leasing labour underta)es to comply(ith the sectors general collecti'e agreement and (ith employment and social(elfare legislation. /For e"ample (ages9 holiday pay and compensation forshortened hours are defined on the basis of the collecti'e agreement>.Chec) that the subcontractor or company leasing labour is a(are that the ta"administration must be notified of contract information on a *uarterly basis /nameand contact information of contractors and contract price information9 that is9 totalin'oicing or agreed contract amount.

%. Site measures re/uired in use of foreign la"our

In the case of a foreign employee directly employed by a Finnish company theemployers obligations regarding the payment of (ages are the same as in thecase of a Finnish employee.


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(((.ra)ennusteollisuus.fi

!urope

!uropean @usiness Register(((.ebr.org

Finland

Confederation of Finnish Construction Industries RT9 tel. J#%> 4 1 2441(((.ra)ennusteollisuus.fi

Finnish Construction Trade Union9 tel. J#%> 4 770 21(((.ra)ennusliitto.fi

pplication for (or)ers residence permit(((.mol.fityolupa

otification of registration for a (or)er from a ne( !U 8ember ,tate(((.mol.fifinn(or)

Chec)ing of ET number /al' Knumero(((.'ero.fi

Finnish Centre for ensionsad'ice9 tel. J#%> 10 7%1 $21&9(((.et).fi

8inistry of ,ocial ffairs and ?ealth(((.stm.fi

Register on @ans on @usiness


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!stonia

!"tracts from the Trade Register /:Lriregistri b6)aarti; in !stonianfrom the Centre of Registers and Infosystems (((.eer.ee

certificate of ta" debt /;TMend ma)su'Mlgne'uste puudumise; in !stonianfrom the !stonian Ta" @oard /8a)suamet (((.ma.ee

Ta" information-!stonian Ta" and Customs @oardar'a mnt 4D9 1%17& Tallinnlegal persons- J#72 >>00>129Durisi)Nemta.eeET information- J#72 >>00>1#9 )aibema)sNemta.ee(((.emta.ee

osted (or)ers certificate-!stonian ational ,ocial Insurance @oard9 +embitu 129

1%012 Tallinn9 tel. J#72 &$0> 120Tel. J#72 &$0>11>9 Fa"- J#72 &$0>1%%!6mail-s)aNensib.ee(((.ensib.ee

Companies registered in !stonia-Centre of Registers and Infosystems+M))e $9 140>1 Tallinntel. J#72 &>0 #1&09 J#72 &>0 #1&%9 fa"- J#72 &$& 01&%ri).infoNDust.eehttps-ar.eer.ee

Latvia

Latvian Company Registerwww.ebr.lv

Slovakia

(((.ors).s) The Register of Companies(((.employment.go'.s) 8inistry of ensions and ational Insurance

of the ,lo'a) Republic(((.build.go'.s) 8inistry of Infrastructure and regional

de'elopment of ,R

(((.statistics.s) ,tatistic office of ,R(((.finance.go'.s) The =epartment of the !"che*uer

/ta"ing authority(((.5bier)a.s) Collection of la(s

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http://www.eer.ee/http://www.ma.ee/mailto:[email protected]:[email protected]://www.emta.ee/mailto:[email protected]:[email protected]://www.ensib.ee/mailto:[email protected]://ar.eer.ee/http://www.ebr.lv/http://www.orsk.sk/http://www.employment.gov.sk/http://www.build.gov.sk/http://www.statistics.sk/http://www.finance.gov.sk/http://www.zbierka.sk/http://www.eer.ee/http://www.ma.ee/mailto:[email protected]:[email protected]://www.emta.ee/mailto:[email protected]://www.ensib.ee/mailto:[email protected]://ar.eer.ee/http://www.ebr.lv/http://www.orsk.sk/http://www.employment.gov.sk/http://www.build.gov.sk/http://www.statistics.sk/http://www.finance.gov.sk/http://www.zbierka.sk/


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C5ech Republic

(((.Dustice.c5http-d(.c5so.c5rs(Ddota5Gen.Dsp

oland

The olish Chamber of Commerce00607$ 3arsa(9 Trebac)a $ph /J$> 22 4& 00fa" /J$> 22 >27 $& 7#resident- 8r. ndr5eD rendars)i9 aarendars)iN)ig.pl(((.)ig.pl

Corporation of @uilding !ntrepreneurs UI@U=900617% 3arsa(9 Oana a(la II 70 lo). 100

tel. /J$> 22 & #$ 7&9 fa" /J$> 22 & #$ 7>

8s. @arbara Reduch63idels)a)pbunibudN(p.pl

25
http://www.justice.cz/http://dw.czso.cz/rswj/dotaz_en.jspmailto:[email protected]://www.kig.pl/mailto:[email protected]://www.justice.cz/http://dw.czso.cz/rswj/dotaz_en.jspmailto:[email protected]://www.kig.pl/mailto:[email protected]


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!))EN5I: I

Terms to "e included in te su"contractor and la"our leasing company&s agreement@elo( is presented the contract clause to be included in a contract made (ith Finnish orforeign subcontractor or company leasing labour in order to fulfil the obligations referred toearlier in this guide.

Information referred to in the ct on the Contractors


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foreign contractor posting an employee to Finland is a(are of its obligation toappoint a representati'e in accordance (ith the osted 3or)ers ct beforecommencement of the employment period.

The representati'e9 according to ,ection $ of the osted 3or)ers ct9 acting onbehalf of ""


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The subcontractor or company hiring labour shall include this clause in its o(nsubcontract.

=isclosure of information to the ta" authorities

The contractor shall notify the ta" authorities of name and contact informationand contract price information on a *uarterly basis. The information to bedisclosed is- name of contractor9 business I=9 address9 name of person in charge/also of the foreign companys representati'e in Finland9 name of theconstruction site9 type of (or)9 contract price /total in'oicing or agreed contractamount9 date of commencement of (or) and estimated completion date.

Conse*uence of brea)ing the terms of the contract clause

The contractor has the right to terminate this contract if the subcontractor orcompany hiring labour

has not9 prior to commencement of the (or)9 pro'ided accounts andcertificates in accordance (ith the ct on the Contractors


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(ages paid and other compensation to its employees or those of its o(nsubcontractors or hired labour9 shall pay a contractual penalty in the amount of

GGGGG S for each (hole (ee) commenced.

The contractor has the right9 (ithout referring to the subcontractor or companyhiring labour9 to (ithhold and deduct from the contractual amount or otherrecei'ables in order to pay recei'ables arising from the employment relationshipsof a contract partners employees or to pay compensation for other damagescaused by a contract partner.

29


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-IST OF SITE )E0SONNE-)!SS -IST 12.82.288, !))EN5I:2

CONST0CTION SITEConstruction contractor9ain contractorContact )erson)oneFa#Super'isorforeman)oneFa#

ermitno.!mployees family name!mployees first name=ate of birth dd.mm.yy =omicileHrounds for right to (or) of foreign employee!mployer@usiness I=ass 'alid from dd.mm.yyass e"pired dd.mm.yyass returned dd.mm.yy.@.

89ei+;l;inen9atti82.8$.(1 Tallinn0esidence permit for an employed personFirma Oy123$%(,erlinE citi4en

ritys Oy6,(%$32

Documents

Guide to Employment of Foreigners in Finland