TEMPORARY EMPLOYER AND TYEL INSURING

If you employ employees occasionally you don´t necessarily have to make an insurance agreement. The term used in this case is temporary employer.

An employer is considered temporary if

• the payroll of six consecutive months is less than 7,746 euro (in 2012) and
• there are no continuous employees.

Provide information and make payments on the web

Temporary employers can arrange their employees' pension coverage simply by paying the insurance contribution and providing their own details, as well as the employees' personal data and earnings, to Ilmarinen by the 20th day of the month following the payment of wages.

The TyEL contribution of temporary employers is 23.3 per cent in 2012.

For temporary employers, an easy way to secure the pension coverage of their employees is Ilmarinen’s temporary employer’s insurance service (in Finnish and Swedish). The service calculates the insurance contribution, which you can then pay using your bank's Internet services.

Palkka.fi is a salary management system maintained by the Tax Administration for small enterprises and private households to calculate their salaries and to submit the statutory notifications. For more information, call the Tax Administration’s service line +358 (0)20697034 or go to the address www.palkka.fi [service available in Finnish and in Swedish).