Employment, Payroll & Mobility in Finland

Essentials guide · Source-checked research47% of statements checked against a source25 checked against an official source0 checked against a secondary sourceChecked 2026-10-1911 held back until checked against an official source11 topics include AI-written statements, not source-checkedNot yet professionally reviewed

• Employers must report earned income details to the Incomes Register within five days of payment.

  Payers of wages and other earned income.Finnish Tax Administration (Verohallinto) · checked 2026-10-19

• Finland has no statutory minimum wage; minimum pay comes from collective agreements, and universally binding (generally applicable) agreements bind every employer in their sector, including employers that are not members of an employers' organisation.

  All employers; where no agreement applies, the Employment Contracts Act requires usual and reasonable pay.Occupational Safety and Health Administration (Tyosuojelu.fi) · checked 2026-10-19

• Since 1 January 2026, an employer may terminate an indefinite employment contract on grounds relating to the employee where there is a proper reason, replacing the earlier requirement of a proper and weighty reason.

  Indefinite employment contracts. Minor or discriminatory reasons still do not qualify. Termination on financial and production-related grounds is a separate basis.Finnish Government (Valtioneuvosto) · checked 2026-10-19

• The Act on Co-operation within Undertakings applies to businesses with a regular staff of at least 50 employees, and businesses that regularly employ 20 to 49 employees must comply with certain obligations under it.

  Co-operation topics include reductions to part-time work, lay-offs and redundancies for financial or production reasons.Suomi.fi (Finnish Digital Agency and partner authorities) · checked 2026-10-19

• Employers must arrange earnings-related pension insurance (TyEL) for employees aged 17 to 69 and take out statutory occupational accident and disease insurance.

  Private sector employers. Accident insurance is required where the employer pays or has agreed to pay more than EUR 1,500 in wages in a calendar year; employers with only casual employees need not take out a separate pension policy. Group life assurance is required where the sector's universally binding agreement requires it.Suomi.fi (Finnish Digital Agency and partner authorities) · checked 2026-10-19

• The Finnish Whistleblower Act requires organisations that employ at least 50 people, as a rule, to set up an internal reporting channel, and the Office of the Chancellor of Justice operates the centralised external reporting channel.

  Private and public organisations meeting the headcount threshold. The Office of the Chancellor of Justice forwards external reports to the competent authority and does not investigate them.Office of the Chancellor of Justice (Oikeuskanslerinvirasto) · checked 2026-10-19

Read the full guide: Employment, payroll and mobility