Finland Tax Agency Updates Guide on Salary and Payroll Tax

The Finnish Tax Administration Jan. 8 updated the salary and payroll tax guide for employers. The guideline explained that: 1) payments for individual work assignments are increasingly considered work benefits; and 2) a work contractor may either enter into a labor contract as an employee or engagement agreement as an independent contractor with the employer. The update removed several topics from the previous guide including: 1) payment and collection of an employer’s withholding tax; 2) payment reporting; 3) procedures related to employer’s health insurance and tax payment; and 4) salary paid to the owner. [Finland, Tax Administration, 01/08/19]

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