This guide aims at providing you with an overview of the requirements to comply with when posting workers to Finland. The Act on Posting Workers (447/2016), as amended, is the main Finnish legislation implementing the EU framework on posting workers, including Directive 96/71/EC, its amendment by Directive (EU) 2018/957 and the enforcement requirements of Directive 2014/67/EU. It replaced the Posted Workers Act (1146/1999).
For a complete overview of all Directives, take a look at our guide on EU Posted Workers Directives.
Prior obligations when posting workers to Finland
Every foreign employer who wants to post his workers to Finland must notify the upcoming posting by submitting a prior posting declaration online to the Occupational Safety and Health (OSH) authority and appointing a representative where required. In the declaration of posting you should provide all the requested information related to the foreign posting company, the period of posting, the Finnish client, the workplace, data of the posted worker(s) and so forth.
The notification obligation covers workers involved in:
- A service provision to a receiving company in Finland, including subcontracted work;
- An intra-group posting to a receiving Finnish company;
- A posting managed by a temporary agency.
During the posting, employees remain employed by their direct foreign employer.
Every posting must be notified to the competent authority, regardless of its duration, at latest before the commencement of the service provision. Moreover, if the duration of the posting exceeds 10 working days, taking into account all periods during the four months preceding the end of the posting in which workers of the same posting company worked in Finland, it is mandatory to appoint a company representative who is reachable in Finland and has a Finnish postal address during the posting. The representative will act as liaison between the company and the Finnish authorities and must be authorised to receive official documents and transmit the necessary documentation on the company’s behalf.
An additional notification is mandatory immediately if any of the information provided changes significantly. Such notification is a prerequisite for the continuation of the work.
Construction works and Finnish tax number request
Everyone working on a construction site, including installation work falling within the construction-site rules, or in a shipyard area must have a Finnish tax number entered in the relevant public tax number register. Workers who do not already have a Finnish personal identity code must visit a designated Finnish tax office in person to obtain the code and tax number. It is advisable to book the appointment before travelling and allow sufficient time to complete registration before starting work.
Moreover, every worker employed in a construction site, or a shipyard must wear a visible photo ID displaying their tax number (Vallti card).
A&P can support you in complying with this tax obligation, through the collaboration of our specialised Finnish partners.
Working and salary conditions in Finland
During the posting to Finland, the posted worker is entitled to the mandatory Finnish terms and conditions applicable under the Act on Posting Workers, without prejudice to more favourable conditions already applicable to their employment. Finnish legislation and applicable collective agreements regulate working hours, remuneration, rest periods and other applicable working and salary conditions.
As a general rule, regular working hours must not exceed eight hours per day and 40 hours per week, subject to the working-time arrangements permitted by law and the applicable collective agreement.
Is there a minimum wage in Finland?
Finland has no government-mandated national minimum wage. Employers must pay at least the remuneration required by the applicable collective agreement, including any mandatory supplements.Â
Storage of the posting documents
The posting employer sends the prior declaration of posting at the latest before the service provision in Finnish territory begins through an electronic form.
The sending company needs to have available in writing in Finland, for the whole duration of the assignment, the following data:
- Identifying details of the posting company;
- Personal data of every posted worker;
- Information concerning the working and salary conditions and worker’s rights: the required written statement of employment terms, including duties, workplace, pay, working hours, annual holidays and the applicable collective agreement;
- Information establishing each posted worker’s right to work in Finland.
If the posting is expected to last more than 10 working days, the posting company must also keep available in Finland, for the whole period of the posting:
- The timesheets concerning the work performed in Finland;
- Payslips and documents confirming the payment of wages.
The information and documents must be retained for two years after the posting ends.Â
In case of inspection, the posting company must provide a translation into Finnish, Swedish or English if requested by the OSH authority.
Non-EU citizen workers to Finland
In the Finnish law, the Aliens Act (301/2004) lays down provisions on residence permits and is applied to employment in Finland.
Third-country nationals can work in Finland without a Finnish residence permit for a maximum of 90 days in a 180 day-period when they come to Finland to perform temporary contracting or subcontracting work as employees of a company operating in another EU/EEA country. In addition, the contracting or subcontracting work must last no more than six months.
Social security in Finland
According to the Regulation (EC) 883/2004, posted workers to an EU State may continue to be covered by the social security system of the sending Member State, provided the applicable conditions are met.
Accordingly, posting companies sending their workers to Finland under these rules must request an A1 Certificate from the competent social security institution in the country where the workers are insured.
Under the ordinary posting rules, continued coverage may last up to 24 months, provided all conditions remain satisfied, including that the worker is not sent to replace another posted worker. Longer periods require an exception agreed by the competent authorities.Â
Occupational health and safety obligations
Another obligation of the employer is to provide statutory preventive occupational health care to its employees posted to Finland, regardless of the size of the company or the duration of the employment relationship. This is normally arranged through a written agreement with an occupational health care provider, commonly referred to as an Occupational Health Care Agreement (OHC Agreement).
For more information on this topic, read our article on the OHC Agreement.
Penalties in case of non-compliance with Finnish obligations when posting workers
Should the posting company fail to fulfil its reporting duty, the OSH authority may impose an administrative negligence fee, generally ranging from EUR 1,000 to EUR 10,000.
The authorities may impose a negligence fee on the posting company if it:
- Fails to notify the posting, submits the notification late, i.e. after work has begun, or provides inadequate information;
- Fails to provide a supplementary notification of significant changes;
- Fails to appoint a representative in Finland where required, or fails to ensure that the representative has the necessary authority and is reachable;
- Fails to keep the required information and documents available for inspection.