Finland HR compliance calendar 2026

Earnings payment report to the Incomes Register, due at the latest 5 calendar days after payday (a weekend/holiday pushes it to the next business day). Shown here as the 5th of the month for a typical monthly payroll — adjust to your own payday.

Laki tulotietojärjestelmästä 53/2018, 12 § 1 mom. — primary source

Withholding tax and the employer health insurance contribution (1.91% in 2026) for the previous month are reported and paid by the 12th — the Tax Administration builds the employer-contribution report from Incomes Register data. If the 12th falls on a non-banking day, it shifts to the next banking day.

Laki oma-aloitteisten verojen verotusmenettelystä 768/2016, 2 §, 17 § 1 mom., 32 § 1 mom.; laki työnantajan sairausvakuutusmaksusta 771/2016. — primary source

General deadline for annual information returns not already covered by the Incomes Register — dividends, loans, unemployment fund contributions, and similar. Wages, fringe benefits, and expense reimbursements go through the Incomes Register, not an annual return.

Verohallinnon päätös vuosi-ilmoituksista; ks. vero.fi aikataulu 2026. — primary source

Earnings payment report to the Incomes Register, due at the latest 5 calendar days after payday (a weekend/holiday pushes it to the next business day). Shown here as the 5th of the month for a typical monthly payroll — adjust to your own payday.

Laki tulotietojärjestelmästä 53/2018, 12 § 1 mom. — primary source

Withholding tax and the employer health insurance contribution (1.91% in 2026) for the previous month are reported and paid by the 12th — the Tax Administration builds the employer-contribution report from Incomes Register data. If the 12th falls on a non-banking day, it shifts to the next banking day.

Laki oma-aloitteisten verojen verotusmenettelystä 768/2016, 2 §, 17 § 1 mom., 32 § 1 mom.; laki työnantajan sairausvakuutusmaksusta 771/2016. — primary source

Annual return deadline for interest subject to tax-at-source on interest income.

Verohallinnon päätös vuosi-ilmoituksista; ks. vero.fi aikataulu 2026. — primary source

Unemployment insurance contribution, invoiced quarterly by Työllisyysrahasto straight from Incomes Register earnings data (no separate filing) and due within 21 days of the invoice. 2026 employer rate is 0.31% up to €2,509,500 of payroll, 1.23% above it; employee rate 0.89%. The obligation only starts once a calendar year's wages exceed €1,500.

Laki työttömyysetuuksien rahoituksesta 555/1998, 12 §, 12 a §. — primary source

Annual return deadline for shareholder loans.

Verohallinnon päätös vuosi-ilmoituksista; ks. vero.fi aikataulu 2026. — primary source

Earnings payment report to the Incomes Register, due at the latest 5 calendar days after payday (a weekend/holiday pushes it to the next business day). Shown here as the 5th of the month for a typical monthly payroll — adjust to your own payday.

Laki tulotietojärjestelmästä 53/2018, 12 § 1 mom. — primary source

Withholding tax and the employer health insurance contribution (1.91% in 2026) for the previous month are reported and paid by the 12th — the Tax Administration builds the employer-contribution report from Incomes Register data. If the 12th falls on a non-banking day, it shifts to the next banking day.

Laki oma-aloitteisten verojen verotusmenettelystä 768/2016, 2 §, 17 § 1 mom., 32 § 1 mom.; laki työnantajan sairausvakuutusmaksusta 771/2016. — primary source

The annual-leave accrual year (lomanmääräytymisvuosi) runs 1 April to 31 March, not the calendar year — this is the date the 2026/2027 accrual year opens and the reference point for the 2/2.5 accrual-day threshold.

Vuosilomalaki 162/2005, 4 § kohta 1. — primary source

Earnings payment report to the Incomes Register, due at the latest 5 calendar days after payday (a weekend/holiday pushes it to the next business day). Shown here as the 5th of the month for a typical monthly payroll — adjust to your own payday.

Laki tulotietojärjestelmästä 53/2018, 12 § 1 mom. — primary source

Withholding tax and the employer health insurance contribution (1.91% in 2026) for the previous month are reported and paid by the 12th — the Tax Administration builds the employer-contribution report from Incomes Register data. If the 12th falls on a non-banking day, it shifts to the next banking day.

Laki oma-aloitteisten verojen verotusmenettelystä 768/2016, 2 §, 17 § 1 mom., 32 § 1 mom.; laki työnantajan sairausvakuutusmaksusta 771/2016. — primary source

The lomakausi window (2 May – 30 September) opens — 24 arkipäivää of each employee's holiday must be placed inside it. The statute uses the term lomakausi, not "kesälomakausi".

Vuosilomalaki 162/2005, 4 § kohta 2, 20 § 2 mom. — primary source

Earnings payment report to the Incomes Register, due at the latest 5 calendar days after payday (a weekend/holiday pushes it to the next business day). Shown here as the 5th of the month for a typical monthly payroll — adjust to your own payday.

Laki tulotietojärjestelmästä 53/2018, 12 § 1 mom. — primary source

Withholding tax and the employer health insurance contribution (1.91% in 2026) for the previous month are reported and paid by the 12th — the Tax Administration builds the employer-contribution report from Incomes Register data. If the 12th falls on a non-banking day, it shifts to the next banking day.

Laki oma-aloitteisten verojen verotusmenettelystä 768/2016, 2 §, 17 § 1 mom., 32 § 1 mom.; laki työnantajan sairausvakuutusmaksusta 771/2016. — primary source

Unemployment insurance contribution, invoiced quarterly by Työllisyysrahasto straight from Incomes Register earnings data (no separate filing) and due within 21 days of the invoice. 2026 employer rate is 0.31% up to €2,509,500 of payroll, 1.23% above it; employee rate 0.89%. The obligation only starts once a calendar year's wages exceed €1,500.

Laki työttömyysetuuksien rahoituksesta 555/1998, 12 §, 12 a §. — primary source

Earnings payment report to the Incomes Register, due at the latest 5 calendar days after payday (a weekend/holiday pushes it to the next business day). Shown here as the 5th of the month for a typical monthly payroll — adjust to your own payday.

Laki tulotietojärjestelmästä 53/2018, 12 § 1 mom. — primary source

Withholding tax and the employer health insurance contribution (1.91% in 2026) for the previous month are reported and paid by the 12th — the Tax Administration builds the employer-contribution report from Incomes Register data. If the 12th falls on a non-banking day, it shifts to the next banking day.

Laki oma-aloitteisten verojen verotusmenettelystä 768/2016, 2 §, 17 § 1 mom., 32 § 1 mom.; laki työnantajan sairausvakuutusmaksusta 771/2016. — primary source

Application deadline for the Kela occupational health reimbursement, for employers whose accounting period is the calendar year (deadline is 6 months after your own fiscal year end — adjust if yours differs). 2026 reimbursement ceilings were not yet confirmed at pack compile time; Kela confirms them retroactively, so treat the 2025 figure (€492.50/employee) as indicative only, not the 2026 number.

Sairausvakuutuslaki 1224/2004, 15 luku 5 §; 13 luku 4–7 §. — primary source

Earnings payment report to the Incomes Register, due at the latest 5 calendar days after payday (a weekend/holiday pushes it to the next business day). Shown here as the 5th of the month for a typical monthly payroll — adjust to your own payday.

Laki tulotietojärjestelmästä 53/2018, 12 § 1 mom. — primary source

Withholding tax and the employer health insurance contribution (1.91% in 2026) for the previous month are reported and paid by the 12th — the Tax Administration builds the employer-contribution report from Incomes Register data. If the 12th falls on a non-banking day, it shifts to the next banking day.

Laki oma-aloitteisten verojen verotusmenettelystä 768/2016, 2 §, 17 § 1 mom., 32 § 1 mom.; laki työnantajan sairausvakuutusmaksusta 771/2016. — primary source

Earnings payment report to the Incomes Register, due at the latest 5 calendar days after payday (a weekend/holiday pushes it to the next business day). Shown here as the 5th of the month for a typical monthly payroll — adjust to your own payday.

Laki tulotietojärjestelmästä 53/2018, 12 § 1 mom. — primary source

Withholding tax and the employer health insurance contribution (1.91% in 2026) for the previous month are reported and paid by the 12th — the Tax Administration builds the employer-contribution report from Incomes Register data. If the 12th falls on a non-banking day, it shifts to the next banking day.

Laki oma-aloitteisten verojen verotusmenettelystä 768/2016, 2 §, 17 § 1 mom., 32 § 1 mom.; laki työnantajan sairausvakuutusmaksusta 771/2016. — primary source

Unemployment insurance contribution, invoiced quarterly by Työllisyysrahasto straight from Incomes Register earnings data (no separate filing) and due within 21 days of the invoice. 2026 employer rate is 0.31% up to €2,509,500 of payroll, 1.23% above it; employee rate 0.89%. The obligation only starts once a calendar year's wages exceed €1,500.

Laki työttömyysetuuksien rahoituksesta 555/1998, 12 §, 12 a §. — primary source

Earnings payment report to the Incomes Register, due at the latest 5 calendar days after payday (a weekend/holiday pushes it to the next business day). Shown here as the 5th of the month for a typical monthly payroll — adjust to your own payday.

Laki tulotietojärjestelmästä 53/2018, 12 § 1 mom. — primary source

Withholding tax and the employer health insurance contribution (1.91% in 2026) for the previous month are reported and paid by the 12th — the Tax Administration builds the employer-contribution report from Incomes Register data. If the 12th falls on a non-banking day, it shifts to the next banking day.

Laki oma-aloitteisten verojen verotusmenettelystä 768/2016, 2 §, 17 § 1 mom., 32 § 1 mom.; laki työnantajan sairausvakuutusmaksusta 771/2016. — primary source

The lomakausi window closes. Any remaining holiday (talviloma) must be given by the start of the following lomakausi — the statute does not define a fixed "talvilomakausi 1.10.–30.4."; that window is only the labour authority's description of the residual period.

Vuosilomalaki 162/2005, 20 § 2 mom. — primary source

Earnings payment report to the Incomes Register, due at the latest 5 calendar days after payday (a weekend/holiday pushes it to the next business day). Shown here as the 5th of the month for a typical monthly payroll — adjust to your own payday.

Laki tulotietojärjestelmästä 53/2018, 12 § 1 mom. — primary source

Withholding tax and the employer health insurance contribution (1.91% in 2026) for the previous month are reported and paid by the 12th — the Tax Administration builds the employer-contribution report from Incomes Register data. If the 12th falls on a non-banking day, it shifts to the next banking day.

Laki oma-aloitteisten verojen verotusmenettelystä 768/2016, 2 §, 17 § 1 mom., 32 § 1 mom.; laki työnantajan sairausvakuutusmaksusta 771/2016. — primary source

Earnings payment report to the Incomes Register, due at the latest 5 calendar days after payday (a weekend/holiday pushes it to the next business day). Shown here as the 5th of the month for a typical monthly payroll — adjust to your own payday.

Laki tulotietojärjestelmästä 53/2018, 12 § 1 mom. — primary source

Withholding tax and the employer health insurance contribution (1.91% in 2026) for the previous month are reported and paid by the 12th — the Tax Administration builds the employer-contribution report from Incomes Register data. If the 12th falls on a non-banking day, it shifts to the next banking day.

Laki oma-aloitteisten verojen verotusmenettelystä 768/2016, 2 §, 17 § 1 mom., 32 § 1 mom.; laki työnantajan sairausvakuutusmaksusta 771/2016. — primary source

Unemployment insurance contribution, invoiced quarterly by Työllisyysrahasto straight from Incomes Register earnings data (no separate filing) and due within 21 days of the invoice. 2026 employer rate is 0.31% up to €2,509,500 of payroll, 1.23% above it; employee rate 0.89%. The obligation only starts once a calendar year's wages exceed €1,500.

Laki työttömyysetuuksien rahoituksesta 555/1998, 12 §, 12 a §. — primary source

Earnings payment report to the Incomes Register, due at the latest 5 calendar days after payday (a weekend/holiday pushes it to the next business day). Shown here as the 5th of the month for a typical monthly payroll — adjust to your own payday.

Laki tulotietojärjestelmästä 53/2018, 12 § 1 mom. — primary source

Withholding tax and the employer health insurance contribution (1.91% in 2026) for the previous month are reported and paid by the 12th — the Tax Administration builds the employer-contribution report from Incomes Register data. If the 12th falls on a non-banking day, it shifts to the next banking day.

Laki oma-aloitteisten verojen verotusmenettelystä 768/2016, 2 §, 17 § 1 mom., 32 § 1 mom.; laki työnantajan sairausvakuutusmaksusta 771/2016. — primary source