

Employment relationship
Posted worker
A posted worker is an employee of a foreign company who is temporarily performing work in Finland.
General information on topic
A posted worker is an employee habitually working in some other country than Finland who is sent for a fixed period to perform temporary work in Finland by their employer, a company located in a country other than Finland and engaging in considerable business in the country in question. The employee works in Finland temporarily and then returns to their country of origin to work for their employer. The habitual place of employment of a posted worker is some other country than Finland.
A posted worker is a person posted from another country who carries out work in Finland under a contract as subcontracted work, as an internal transfer within a company or as temporary agency work.
Subcontracting An employee is posted to perform work for which a contract has been made between the posting company, i.e. the employer, and the contractor. The employee performs work on behalf of the posting company and under the direction of its management.
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Internal transfer within a company An employee is posted to work for an establishment or undertaking located in another state and belonging to the same group of companies. |
Temporary agency work An employee is posted to another state for use by another company. The employee’s own employer is a temporary employment agency or placement agency. |
The Act on Posting Workers (447/2016) provides provisions on posted workers. Its scope of application includes new contracts made after the Act came into force on 18 June 2016, on the basis of which employees are sent to Finland.
The Act specifies the Finnish provisions on work and employment that are applied whenever they are more advantageous for the employee than the legislation otherwise applicable to them. For the purposes of applying the Act, it is irrelevant whether the posted worker’s employer is in another EU Member State or outside the EU.
Exceptions to the application of the Act
Merchant shipping
The Act on Posting Workers does not apply to the seagoing personnel of merchant shipping undertakings.
Subcontracted road transport
The Act also does not apply to the following road transport services subcontracted by road transport undertakings or to drivers who drive:
- bilateral transport of goods or passengers, allowing for the following additional procedures:
- During bilateral passenger transport, it is possible to pick up passengers once and drop off passengers once or pick up passengers once and drop off passengers in another country, and these additional procedures are also possible during the return journey.
- During bilateral transport of goods, it is possible to carry out one loading or unloading of cargo or one loading and unloading of cargo in another Member State through which the transport is carried, provided that the driver has not loaded and unloaded cargo in the same EU Member State.
- In addition, if a bilateral transport of goods, during which no additional procedures have been conducted, is followed by a bilateral transport to the Member State where the undertaking is based, it is possible to perform up to two loading and unloading operations or up to two loading or unloading operations during the transport, provided that the driver has not loaded and unloaded cargo in the same EU Member State. - through Finnish territory without loading or unloading cargo or without picking up or dropping off passengers
- a road section that starts or ends a combined transport operation as defined in the Council Directive 92/106/EEC on the establishment of common rules for certain types of combined transport of goods between Member States, where the driver has started a transport operation in the Member State in which the transport undertaking is established and the road section of the road transport operation constitutes a uniform bilateral operation.
Other exceptions
The provisions of the Act on Posting Workers concerning minimum paid annual holiday and holiday pay do not apply to initial assembly or first installation of goods carried out by a skilled or special worker where
- this is an integral part of a contract for the supply of goods,
- this is necessary for taking the goods supplied into use, and
- the period of posting does not exceed eight days.
When the duration of a worker’s posting is calculated with regard to the eight-workday limit, all periods within the past 12 months during which such work has been carried out by a worker posted by the same posting undertaking will be taken into account.
However, the abovementioned exceptions do not apply to construction work, such as construction, repairs, renovation, structural conversion or demolition. Such work further includes digging, earth moving, installation and uninstallation of prefabricated components, and any equipping, installation, alteration, dismantling, maintenance, upkeep, painting, cleaning and improvement work.
The provisions of the Act on Posting Workers concerning minimum paid annual holiday and holiday pay do not apply to initial assembly or first installation of goods carried out by a skilled or special worker in certain situations. This refers to situations where the aforementioned work is an integral part of a contract for the supply of goods, it is necessary for taking the supplied goods into use and the worker’s period of posting does not exceed eight days.
When the duration of a worker’s posting is calculated with regard to the eight-day limit, all periods within the past 12 months during which such work has been carried out by a worker posted by the same posting company are taken into account.
However, the abovementioned exceptions do not apply to construction work, such as construction, repairs, renovation, structural conversion or demolition. Such work further includes digging, earth moving, installation and uninstallation of prefabricated components, and any equipping, installation, alteration, dismantling, maintenance, upkeep, painting, cleaning and improvement work.
Obligations under the Act on the Contractor´s Liability must be taken into account in when hiring labour and subcontracting
The Act on the Contractor´s Liability applies both Finnish and foreign contracting companies. It is not relevant if the contractor acquires the hired labour or the subcontracting from a Finnish company or a foreign company.
When the contractor concludes a contract on temporarily agency work or subcontracting with a company posting the workers, the contractor must require certificates and accounts under the Act on the Contractor´s Liability from the contract partner and the posting company must send them to the contract partner.
More information on the obligations in the Act on the Contractor´s Liability.
Liaison office for posted workers: the OSH Division of the Regional State Administrative Agency for Southwestern Finland
Liaison office for posted workers gives general advice on the applicable legislation in Finland and guides to contact the right authority. Guidance is given to companies posting workers in Finland, receiving companies in Finland and posted workers.
Please send your questions concerning posted workers per e-mail to [email protected]
More information: Anu Ikonen, Lawyer, OSH Division of the Regional State Administrative Agency of Southwestern Finland.
Instructions for employee
Right to work
If you are not a Finnish citizen, under the Alien´s Act you must prove your right to work in Finland. Show your employer your passport, a official travel document or your residence permit card.
The employer normaly makes a copy of the ground for your right to work, because in accordnace with the law, the employer has to have the proof available at the work place.
Wages
A minimum wage is not determined by law in Finland, but by the generally binding branch collective agreement. In absence of a generally binding collective agreement for the branch or an agreement or practice, the employer must pay you a habitual and reasonable compensation.
You will find information on the wages in accordance with the collective agreement on the online services of the employers´ associations and the unions. The collective agreement with binding nature are published in the online service Finlex.fi (in Finnish).
Paying Wages
If the employer has not paid wages or the wages paid are inadequate, you must inform the employer about this. In the last resort you will have to collect unpaid wages yourself from the employer.
If you work in the construction sector and you have been paid inadequate wages, you may inform the contractor or the builder. You may address your notification to any of these or to both.
The main contractor or the builder must immediately require from the posting company an account on the wages you have been paid and a statement on wheter the wages complies with the provisions in Finland. The main contractor or the builder must provide you with the request for statement and the answer from the posting company to you. On your request the employer must provide the OSH Division with the statement and the answer and these must be kept available for two years after the termination of the work.
Taxation and photo ID
If you work on a construction site you must carry a photo ID with a tax number You obtain your tax number from the tax office or by calling the Telephone Service. When necessary the employer can also obtain the tax numbers for all workers at the same time.
The worker is responsible for the validity of the taxation, you will receive more information on the taxation in the online service of the Tax Administration.
More information:
Working in Finland – information for immigrants. Finnish Institute Of Occupational Health.
More information in the webinar recording
The webinar recording below gives you basic knowledge of posted workers’ rights in Finland. It will also tell you what to do if you face problems at work. To download the webinar material, please go to page Webinar: Posted workers and terms of employment in Finland.
Instructions for employer
The provisions contain obligations both for the posting company, i.e. the employer of the posting worker and for the contractor, i.e. the company using workers. The obligations of the builder and the main contractor are described under Pay and compensation in Finland.
The posting company, i.e. the employer of the posted worker, must take care of the following matters. If there is more information on the topic on a dedicated page, it will be liked in brackets after each subsection.
Before the start of the work, the employer
- ensures the posted workers’ right to work in Finland (Right to work)
- appoints a representative for the undertaking in Finland who can be contacted throughout the posting of the worker (Employer’s representative in Finland)
- submits a notification of the posting of workers (Notification duty)
- also submits notification to Finnish Immigration Service regarding the terms of employment if the posted worker is a non-EU or EEA national or member of their family (Right to work).
The employer is aware which country’s legislation to apply for the posted worker’s employment contract and complies with
- at least the terms of employment laid down in the Finnish Act on Posting Workers (Applicable legislation)
- regulations concerning pay (Pay and compensation in Finland)
- legislation on working hours, annual leave, family leave and occupational safety and health, the provisions of a generally applicable collective agreement (Working hours)
- collective agreement provisions on travel, accommodation and meal expenses and accommodation conditions (Travel, accommodation and meal expenses, Accommodation conditions)
- tax legislation (Tax Administration: Arriving in Finland from overseas)
- additional terms of employment for long-term posting if the work lasts at least 12 months (Terms of employment for long-term posting).
During work in Finland, the employer
- keeps available in writing throughout the posting (Keeping the information available)
- details of the posting company and information about the individuals in charge in the country where the undertaking is based
- the identification details of the posted workers
- an account of the terms of employment applicable to the employment contract of posted workers
- information on the grounds for the posted workers’ right to work
- the working time records and payslips and a financial institution’s verification of wages paid for the work performed in Finland
- draws up a shift schedule and, when using average working hours, a working hours adjustment plan and keeps working time records and a personal driver’s log (Planning and monitoring, Personal driver’s log)
- keeps a record of annual holidays (Annual holiday)
- organises statutory occupational health care (Occupational health care)
- takes out accident insurance (Accident insurance)
- takes care of employees’ occupational safety (Employer’s responsibilities)
- with the consent of the posted worker, provides personnel representatives with information on the terms of employment applicable to the employment contract (Keeping the information available)
- ensures that employees working at construction sites and shipyard areas carry visible photo IDs (personal identity cards) indicating the tax number entered in the public tax number register (Personal ID and tax number)
- provides the contractor with a report on the determination of the social security of subcontractors and temporary agency workers who are posted to Finland when the work is already in progress (Agreement with a foreign company).
The contractor, i.e. the company using posted workers in Finland has to
- inform the posting company that it must notify the occupational safety and health authority of the posting (Notification duty)
- inform the posting company of the obligation to appoint a representative (Employer’s representative)
- verify that workers posted for contracted or subcontracted work, temporary agency work or internal transfers within a company have a valid right to work in Finland (Right to work)
- ensure that workers’ working conditions comply with occupational safety regulations (Working conditions)
- in temporary agency work, provide the posting company with the information necessary for fulfilling the employer’s obligations (Temporary agency work)
- provide the contractor with a report on the determination of the social security of subcontractors and temporary agency workers who are posted to Finland when the work is already in progress (Agreement with a foreign company).
For more detailed information on the contractor’s obligations, see the page Contractor’s obligations in posting.
More information in the webinar recording
The webinar recording below gives you basic knowledge of employers obligations when posting workers to Finland. To download the webinar material, please go to page Webinar: Posting workers to Finland – employers’ responsibilities and possible sanctions.
Legislation
Act on Posted Workers (447/2016)
Employment Contracts Act (55/2001)
Occupational Health Care Act (1383/2001)
Occupational Safety and Health Act (738/2002)
Occupational Accidents, Injuries and Diseases Act (459/2015)
Act on the Contractor´s Obligations and Liability when Work is Contracted Out (1233/2006)
Related topics in Tyosuojelu.fi
- Employment relationship: Discrimination
- Information for companies posting workers to Finland. Workplace bulletin 5/2023 (pdf).
- Workplace bulletin 5/2023, in Estonian
- Obligation to submit notification of posting workers to Finland (pdf). Workplace bulletin 6/2023.
- Workplace bulletin 6/2023, in Estonian
- Workplace bulletin 6/2023, in Lithuanian
- Workplace bulletin 6/2023, in Polish
- Workplace bulletin 6/2023, in Russian
- Obligation of a posting company to apply additional employment conditions to long-term posting (pdf). Workplace bulletin 7/2023.
- Workplace bulletin 7/2023, in Estonian
- Workplace bulletin 7/2023, in Lithuanian
- Workplace bulletin 7/2023, in Russian
- Posting in subcontracted road transport services (pdf). Workplace bulletin 8/2023.
- Workplace bulletin 8/2023, in Estonian
- Checklist for the employer of a posted driver (pdf). Workplace bulletin 9/2023.
- Workplace bulletin 9/2023, in Estonian
- Workplace bulletin 9/2023, in Lithuanian
- Workplace bulletin 9/2023, in Polish
- Workplace bulletin 9/2023, in Russian
- Slower growth in the number of workers posted to Finland. Press release 27.5.2024.
- Amendments to the Act on the Posting of Workers. Webnews 17.5.2024.
- Changes to the Posted Workers Act. Webnews 7.12.2020
Links to other websites
- Posted workers. Ministry of Economic Affairs and Employment.
- Working in Finland – information for immigrants in 13 languages. Finnish Institute of Occupational Health.
- Obligations of a foreign employer. Tax Administration.
- Olkiluoto 3. Tax Administration.
- Leased employees - taxation in Finland. Tax Administration
- Taxation for employees from other countries. Tax Administration.
- Finnish personal identity codes for workers arriving in Finland. Tax Administration.
- Social security agreements. Finnish Centre for Pensions.
- The Ministry of Social Affairs and Health
Glossary
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