Posting of workers means a situation where a foreign employer sends an employee to Finland for work. The employee must normally work outside Finland and the posting must be of limited duration. The employee can be sent to Finland to do subcontracting work, temporary agency work or as part of a group-internal transfer.
The Posted Workers Act applies to employees posted to Finland, irrespective of whether the employer is from an EU country or from outside the EU. However, the act is not applied to the crew working on board ships of enterprises practising merchant shipping.
Certain provisions and regulations of Finnish law must be applied to the employment contract of workers posted to Finland in so far as they are more favourable for the worker than the provisions otherwise to be applied to them.
All provisions of the Occupational Safety and Health Act, Occupational Health Care Act and the Young Workers’ Act apply to posted workers. Some of the provisions of the Act on Equality between Women and Men also apply to posted workers. Furthermore, the provisions on working hours, annual holiday and occupational safety laid down in the generally applicable collective agreements must be observed in the employment relationships of posted workers.
Information on the social security of posted workers is provided by the Ministry of Social Affairs and Health. The Finnish Centre for Pensions issues A1/E101-certificates for posted workers and makes the decisions regarding applicable social security legislation. Information about the taxation of posted workers is provided by the Finnish Tax Administration.
Law-drafting: Päivi Kantanen, paivi.kantanen(at)tem.fi