Offering work services
If you want to do short-term work, you should at least look into the following matters before beginning any work:
- The operating model for the digital platform or application you will use. Take into consideration that certain websites function primarily as electronic notice boards and the party carrying out the work and the party commissioning the work must separately agree on the contractual terms for the work. However, some websites automatically direct the employee and the party commissioning the work to enter into a contract and also take care of payment transactions.
- Find out what terms and conditions you are committing to and what you will be responsible yourself. The statutory obligations that apply to you vary depending on whether you are in the position of an employee or or a self-employed (an entrepreneur).
- If you enter into an employment contract with the party offering you work, the employer must see to all employer obligations. If you enter into an employment contract with the owner of the application or platform that acts as an agent, the owner of the application or platform must see to all employer obligations. Read more about employer obligations, for example, on the Suomi.fi website.
- If you do not enter into an employment contract with the party offering you work, you will act in practice as a self-employed. In this case, you will take on commissions and receive remuneration for your work. This means that you will have to see to your own social security (pension security for self-employed, voluntary accident and occupational illness insurance, unemployment security). See more information on pension security for entrepreneurs and on voluntary insurances.
- With regard to taxes, there is no difference whether you receive a salary or remuneration for work; find out whether you are employed or carrying out a commission. Read more on the topic on the Finnish Tax Administration website.
- If you have entered into an employment contract and the payment in question is a salary, you will need a tax card in order for the employer to be able to withhold taxes. A salary is always subject to income tax.
- If you have been commissioned to carry out a job, the payment for the job is a remuneration which is not a salary. Remuneration is subject to income tax. However, taxes are not withheld from remuneration, if the recipient is in the prepayment register.
- If the turnover from the sale of services exceeds the limit for small-scale business, the self-employed (entrepreneur) must register in the VAT register.
- You can find more information on any questions related to taxes and the use of invoicing services on the Finnish Tax Administration website (in Finnish or Swedish).
You should check with your insurance provider to find out whether your existing policies will provide the necessary coverage, or if you need additional security such as liability or accident insurance. We also recommend that you check your policies’ restriction clauses.