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Finland – When Posting Workers, Notify Occupational Safety and Health Authority

Finland – When Posting Workers, Notify Occupational

This report covers a new notification procedure that is required of all companies posting foreign workers to Finland (with some exceptions).

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Starting on 1 September 2017, a company posting foreign workers to Finland is required to notify Tyosuojelu, the Occupational Safety and Health Authority, before they begin working.1 

The applicability of the reporting duty should be checked in all cases when the posting of workers is based on an agreement concluded after 18 June 2016 and the posting begins after 1 September 2017.  The notification may be applicable even for one-day postings, depending on the type of work and agreement.

WHY THIS MATTERS

Companies interested in bringing/sending workers into Finland to perform work must meet this new notification obligation; if they fail to do so, penalties may be applied.

Other Key Aspects of the Notification Requirement

The notification can be made in advance when the contract for the posting of an employee is made.  However, the posting company must submit a notice by the commencement of the work and at the latest on the same day the contractual work begins.

The reporting duty is fulfilled by filling out an electronic form on the Tyosuojelu.fi Web site.2  The notification can also be made through private service providers, such as Tilaajavastuu.fi.

Notification is not required if posted workers are sent to Finland by internal transfer within a group for up to five business days (please note, in the construction sector, a notification must always be made).  More information on the reporting duty and how the five-day period is determined can be found on the Web site for Occupational Health and Safety Authority (for English, click here). 

A “complementary notification” is required immediately if the information provided has substantially changed.  For example, changes concerning representatives, work-places, or contract partners are considered substantial changes.

A negligence fee is imposed on the posting company if:

  • the notification has not been made in advance, 
  • it is made inadequately, or 
  • the complementary notification has not been made. 

The default fee ranges between EUR 1,000 to EUR 10,000, depending for example on the nature, extent, and frequency of the negligence.  The fee would be imposed by the Occupational Health and Safety Authority.

KPMG NOTE

Some practical aspects of this new reporting duty are still unclear and the KPMG International member firm in Finland is currently seeking additional clarifications.

FOOTNOTES

1  The press release (in Finnish) from Finnish Parliament on the new Act, can be viewed by clicking here.

For information in English, see the Web site for Tyosuojelu.fi (the common online service of the Occupational Safety and Health Authority in Finland), please click here

The Ministry of Economic Affairs and Employment has released information (in English) on its Web page on the notification obligation; to access it, click here.

The Act (in English) can be found at: Finlex / The Act on Posted Workers (in English).

2  For information on the form (in English) – and to access the form itself – click here.

*  Please note that KPMG LLP (U.S.) does not provide any immigration or labor law services.  However, KPMG Law LLP in Canada can assist clients with U.S. immigration matters.

The information contained in this newsletter was submitted by the KPMG International member firm in Finland.

© 2017 KPMG Oy Ab, a Finnish limited liability company and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

Flash Alert is an Global Mobility Services publication of KPMG LLPs Washington National Tax practice. The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.

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