When a company starts operations and starts paying the first salaries, the register of employers and related matters also become topical.
On this page, we review in more detail the conditions for registering with the employer register and the obligations arising from registration.
Please note that as your accounting partner, we will also take care of these matters for you.
What is an employer register?
The employer register is a register maintained by the tax administration with information on regular payers. In the following, we will go into more detail on how to distinguish between regular and occasional payers in accordance with the guidelines.
Regular salary payer to the employer register
If the company is a regular payer according to official definitions, the company must register with the employer register.
A company is considered to be a regular payer when the following conditions defined by the tax administration are met:
- The company pays 2 or more employees on a regular basis.
- The Company pays a regular salary to one employee and, in addition, to one or more employees whose employment is temporary or intended for a short period of time.
- The company pays wages to at least 6 employees at the same time, even if their employment is temporary and intended for short-term employment.
It is important to note that a regular payer must provide a monthly statement of salaries paid, even if the salary has not been paid for the reporting period. In this case, a so-called zero declaration is made.
If a company does not meet the definitions of a regular payer, it is interpreted as an occasional employer, in which case employer registration is not mandatory. However, it is important to remember that despite the lack of registration, the employer must pay the required declarations to the tax authorities when paying wages.
According to the tax administration’s definitions, a company is an occasional payer if one of the following conditions is met:
- The company has only 1 permanent employee.
- The company has 1 to 5 employees whose employment does not last for the entire calendar year.
When you do business with us, we will calculate the pay for your employees on your behalf, while ensuring that all required notifications and withholdings are handled correctly and on time.
See also: Tax prepayment
How to check employer registration
Employer registration information is public information that can be easily and quickly checked, for example, at https://www.ytj.fi/.
How to register in the employer register?The register of employers is sometimes referred to in the register as the TAR register, which means the same thing.
How to register in the employer register?
You can register in the employer register immediately upon setting up a company through the company and community information system, from which the information also goes directly to the taxpayer.
If the registration is not timely at the time of setting up the company, the registration can easily be made afterwards directly to the tax administration. In this regard, the absolute easiest and fastest way is to log in to mytax and make registration from there.
Of course, we also help our customers with changes in registrations, when dealing with us, we take care of these for you.