Employer of Record in Finland: 18 Providers Compared (2026)

Employing someone in Finland: key facts

Finland sets working time, leave and dismissal by statute; pay floors come from collective agreements, because there is no statutory minimum wage.

Minimum wage

There is no statutory minimum wage. A generally applicable collective agreement binds the employer even if it is not a party (Employment Contracts Act ch. 2 s. 7); with no agreement and no agreed pay, the employee gets reasonable normal remuneration (s. 10) (Finlex, checked 2026-10-07). The table uses the Technology Industries white-collar agreement (Teknologiateollisuuden toimihenkilöt, “Tech CBA”) as a benchmark.

• The class pay is the task-based part; a personal component is added on top and is not in the table.
• Which agreement applies to an EOR’s own staff depends on its sector and membership, and we haven’t established it. We also haven’t checked the Tech CBA’s sector scope against software and IT-services employers.

Employer contributions

Employers pay TyEL pension, unemployment and health insurance contributions on gross pay, with no wage ceiling. The 2026 total for a large-payroll employer is 20.24%.

• 17.10% is the official average, not a quote for any EOR. The TyEL rate is employer-specific: the 2026 basic contribution of a contract employer is 17.55% before a customer loading, client bonus and, for large payrolls, a disability-pension component (Elo, checked 2026-10-07).
• Outside the 20.24%: workers’ compensation insurance (average 0.54% of payroll in 2025, varies by insurer and risk) and employees’ group life insurance (average 0.06%) (Ilmarinen, checked 2026-10-07). We found no 2026 average.

Working hours and overtime

Overtime needs the employer’s initiative, and in flexible-hours arrangements it must be expressly agreed. Pay for overtime may be converted into time off by agreement. Collective agreements may set shorter weeks; the Tech CBA tables cover 37.5 and 40 hours.

Annual leave and public holidays

• 30 weekdays for a full year: 2.5 weekdays per full holiday credit month (credit year 1 April to 31 March), or 2 weekdays per month while employment has lasted under one year by 31 March. Holiday pay is the normal pay (Annual Holidays Act, Finlex, checked 2026-10-07).
• Saturdays count as weekdays. Sundays, church festivals, Independence Day, Christmas Eve, Midsummer Eve, Easter Saturday and 1 May do not count for leave.
• The Tech CBA adds a holiday bonus (lomaraha) of 50% of the holiday pay (finlex.fi, checked 2026-10-07).

Probation

• Up to 6 months from the start of work (Employment Contracts Act ch. 1 s. 4).
• In a fixed-term contract the trial period may not exceed half of the term, and never 6 months.
• It is extended by one month per 30 days of sickness or family leave.
• If the user enterprise hires a hired-out worker for the same duties after the agency work, the agency period is deducted from the maximum.
• Source: Finlex, checked 2026-10-07.

Notice and severance

Unless otherwise agreed, the employer’s notice grows with continuous service. The employee gives 14 days up to 5 years of service and 1 month after that; an agreed notice period may not exceed 6 months.

• No statutory severance pay for a lawful dismissal. Accrued annual leave pay is paid out at the end of employment.
• A dismissal contrary to the Act brings compensation of 3 to 24 months of pay (30 months for shop stewards and elected representatives).
• Since 2026-01-01 a proper reason (asiallinen syy) is enough for individual dismissal instead of a proper and weighty reason; prior warnings and a comprehensive assessment still apply.
• Source: Employment Contracts Act ch. 6 s. 2-3 and ch. 12 s. 2 (Finlex, checked 2026-10-07); threshold change: valtioneuvosto.fi, checked 2026-10-07.

13th salary and bonuses

• Not mandatory by statute; neither the Employment Contracts Act nor the Annual Holidays Act provides one, and no source states this negatively.
• The Tech CBA pays a holiday bonus (lomaraha) of 50% of holiday pay, and many collective agreements have one (finlex.fi, checked 2026-10-07).

Mandatory benefits

• Sick pay: full pay for the day of falling ill and the following nine days if the employment has lasted at least one month (50% if shorter), until the national sickness allowance starts (Finlex, ch. 2 s. 11, checked 2026-10-07).
• Insurance: TyEL pension, unemployment, health insurance contribution, workers’ compensation and, by collective agreement, employees’ group life insurance (ETK, checked 2026-10-07).
• Occupational health care must be provided; the Contractor’s Obligations Act makes the client check that the agency provides it (Finlex, checked 2026-10-07).

Work permits

• EU/EEA citizens need no residence permit for work. Non-EU/EEA nationals need a permit for an employed person (Migri, checked 2026-10-07).
• The employer fills in the terms of employment in the application and the employee enters the employer’s Business ID. Pay must meet the applicable collective agreement and at least EUR 1,600/month gross in 2026.
• Specialist permit and EU Blue Card: at least EUR 3,937/month gross in 2026. Migri reviews the thresholds each year.
• For temporary agency work the employer can select “Framework agreement” in the terms form (Migri, checked 2026-10-07).
• Whether an EOR can be the named employer for a person hired out to a foreign client, and how an employer without a Finnish Business ID is handled, is not stated on the Migri pages we read.

Currency and payroll

• Euro (EUR). 1 EUR = 1.1269 USD (ECB, 2026-10-06).
• Pay is paid on the last day of the pay period unless agreed otherwise. For time rates over one week the period is at most one month; monthly salary on a fixed day is the norm, paid to the employee’s bank account (Finlex, ch. 2 s. 13-14, checked 2026-10-07).

Is Employer of Record legal in Finland?

Allowed. Finnish law has no EOR statute. Temporary agency work (vuokratyö) is lawful without a licence or registration: the agency is the employer, and the user company directs the work. The no-licence point rests on a statement by a Finnish law firm (Labore, checked 2026-10-07); the Employment Contracts Act has no authorisation requirement for hiring out, and its ch. 1 s. 7 para 3 requires only the employee’s consent. The EOR model fits that frame. The rules that follow shape what the arrangement costs you:

• Direction passes to you (ch. 1 s. 7). With the employee’s consent, the right to direct and supervise the work passes to the user enterprise together with the employer’s obligations tied to performing and arranging the work. You must give the employer the information it needs to meet its duties (Finlex, checked 2026-10-07).
• Collective agreement (ch. 2 s. 9). If the hiring-out employer is neither bound by nor required to observe a generally applicable collective agreement, at least your collective agreement applies to the hired-out worker. If none applies, pay, hours and annual leave must at least match the agreements or practices you generally apply. Deel says on its Finland blog that sector collective agreements apply generally but that it does not apply them to its EOR employees (Deel, checked 2026-10-07); Remote says its employees get a holiday bonus based on the applicable collective agreement (Remote, checked 2026-10-07).
• Pre-contract checks (Act 1233/2006). The Act on the Contractor’s Obligations and Liability applies to a user that uses temporary agency workers in Finland. Before concluding the contract you must obtain from the agency: Prepayment and Employer Register and VAT registration, a trade register extract, proof of no tax debt, pension insurance certificates and proof of premium payment, the applicable collective agreement or principal terms, and proof of occupational health care. Documents are at most 3 months old; certificates are renewed every 12 months for contracts over 12 months and kept 2 years. Work of at most 10 working days in total is exempt. For a foreign agency you request equivalent foreign registers (Finlex, checked 2026-10-07).
• Tax withholding. For a foreign leasing company, the leasing company stays the employer for tax purposes. According to Vero’s guidance, a Finnish user company that pays a foreign leasing company must withhold 13% (35% for a sole trader) unless the foreign company is in the Prepayment Register, shows a 0% tax card or proves it has no permanent establishment (Vero, checked 2026-10-07). That guidance concerns leased employees from abroad; its direct fit to a Finland-based EOR entity serving a foreign client is not stated.
• Fixed-term contracts (ch. 1 s. 3). They need a justified reason, and consecutive fixed-term contracts are prohibited where the need is permanent. Since 2026-06-01 a contract of up to 12 months without a reason is possible if the employee has not worked for the employer in the previous five years.

Risks for you as the client:

• A negligence fee for neglecting the pre-contract checks: EUR 2,440 to 24,420, raised to EUR 24,420 to 79,380 if you contracted with a party under a business prohibition or knew it did not intend to meet its pay and employer obligations. The Regional State Administrative Agency imposes it, at the amounts in Government Decree 504/2024, in force 2024-09-01 (Finlex, checked 2026-10-07).
• The worker keeps the agency as employer, but you carry the duties tied to the work and its arrangement, such as occupational safety and directing the work, and must pay or ensure equal collective-agreement pay.
• A dismissal contrary to the Act costs 3 to 24 months of pay. A proper reason has been enough since 2026-01-01, but warnings are still required.
• How unpaid pay or contributions are split between you and the agency under Finnish law is not established here.

Structuring. The EOR employer must itself be registered as an employer and insure the staff (TyEL pension, unemployment, accident, group life) in Finland; a foreign employer may instead authorise the employee to take out the statutory insurance on its behalf, using ETK form 2148 (ETK, checked 2026-10-07).

Background: Employer of Record, co-employment.

Who actually employs your hire in Finland

Most vendors describe their entity model globally. Here we separate what a vendor says about Finland from what the Finnish Business Information System (YTJ, run by PRH) shows. YTJ doesn’t publish owners, so a registry match is by company name, unless the vendor’s own documents name the company or the record names the vendor’s website.

Thirteen of these 18 providers don’t say who employs your hire in Finland. Of the five marked as own entity, only Remote and Native Teams name the company in their own documents; Deel and Boundless state it without naming one, and Remote People rests on the registry alone. A missing YTJ record doesn’t prove there is no entity: it may be named differently or sit with a partner. It matters because the Finnish company is the employer you must run the pre-contract checks on. Before signing, ask: “Which Finnish company, with which business ID, will employ my hire, which collective agreement does it apply, and how is it insured under TyEL?”

How to choose an EOR in Finland

Hiring a non-EU national who needs a residence permit? Migri’s pages don’t say whether an EOR can be the named employer for someone working for a foreign client. Rivermate says in general terms that an EOR can sponsor the most common work permits, and RemotePass says it handles visas; for any vendor, ask for written confirmation that it will act as the permit employer. The pay floor is EUR 1,600 a month gross, EUR 3,937 for Specialist and EU Blue Card.

Want a confirmed Finnish employer? Remote and Native Teams name their company in their own documents, and a matching one is registered. Deel and Boundless say they use local entities. G-P, Oyster, Pebl, Borderless AI and Justworks have a registered company matched by name only.

Is price or disclosure the priority? Four vendors show a Finland-specific price: Playroll at $399, Deel and G-P from $599, Remote at $699. Of them, Deel and Remote have an own entity; Playroll names none and has no YTJ record. Every other figure is a global list price or absent.

Might you need to end the hire quickly? Dismissal needs a proper reason and notice of 14 days to 6 months by service, and a dismissal contrary to the Act costs 3 to 24 months of pay. RemotePass says that if you need termination without cause, you’ll need your own Finnish entity. For a fixed-term role, ask which of the ch. 1 s. 3 rules the contract relies on.

Which collective agreement will apply to your hire? Ask each vendor, because Deel says it does not apply sector agreements to EOR employees, and ch. 2 s. 9 can bring in yours.

What it costs to employ someone in Finland through an EOR

Employer contributions are a flat 20.24% with no wage ceiling, so the statutory cost scales in a straight line with salary. The two examples use EUR 44,400 (about USD 50,000) and EUR 88,800 (about USD 100,000) at 1 EUR = 1.1269 USD (ECB, 2026-10-06).

Source: vero.fi, elo.fi, checked 2026-10-07.

The contribution total stayed between 19.59% (2024) and 20.98% (2023) over 2021-2026, and was 20.38% in 2021 and 20.24% in 2026, so we’ve skipped a history chart (ETK, Vero archive, checked 2026-10-07).

The EOR’s own fee is on top of the above. Per month, the Finland-specific figures are Playroll $399, Deel from $599, G-P from $599 and Remote $699. Everything else is a global list price: Native Teams from $99, RemoFirst, Skuad and Remote People from $199, Boundless from $199, Rivermate $319-639, RemotePass from $349, Pebl $399, Multiplier $459 billed annually, Borderless AI $579, Atlas from $599, Oyster $699. RemoFirst’s pricing page also lists a plan from $599 up to $1,200. Justworks and Safeguard Global publish no figure.

Hidden costs, where published: Playroll states setup cost none. Deel’s Finland page lists a 0.60% administrative fee, labelled “Employer Liability Cost”, next to the contributions. No other vendor publishes a setup fee, deposit, minimum term or termination fee for Finland; where a field is blank, treat it as unpublished, not zero.

Basis: an EOR entity with a payroll far above EUR 2,509,500, so the 1.23% unemployment rate applies to the whole salary; the TyEL share is the official average, and an EOR’s own rate depends on its loading, client bonus and disability component; no hiring relief; holiday pay and bonus, sick pay, occupational health care and collective-agreement items excluded.

When you don’t need an EOR

• A genuinely independent contractor. Someone who isn’t under your direction and serves their own clients. See how to pay contractors in Finland and our hiring guide. Relabelling a directed role as a contract is contractor misclassification.
• Your own Finnish entity. The route for a larger team or a long-term role, or where you need to end employment on short notice. Playroll estimates incorporation at 8 to 12 weeks plus 2-3 weeks for payroll setup, and EUR 5,000 to 12,000 for incorporation, legal and registration (Playroll, checked 2026-10-07).
• A PEO. Native Teams runs a separate Finland PEO page that describes the service as leasing: “Your only task will be to make a payment to the leasing company” (Native Teams, checked 2026-10-07). See EOR vs PEO and the PEO glossary entry.
• Employing directly from abroad. A foreign employer may authorise the employee to take out the statutory insurance on its behalf (ETK form 2148). The tax and permanent establishment position of this route was not researched, so check it with Finnish counsel.

What changed in 2026

• 2026-01-01 — Employer unemployment contribution rises to 0.31% (payroll up to EUR 2,509,500) and 1.23% above (2025: 0.20% and 0.80%).
• 2026-01-01 — Employer health insurance contribution 1.91% (2025: 1.87%).
• 2026-01-01 — TyEL average employer contribution 17.10% (2025: 17.38%); employee share 7.30% for all ages.
• 2026-01-01 — Individual dismissal needs a proper reason (asiallinen syy) instead of a proper and weighty reason; arbitrary or minor grounds are still prohibited, and warnings still apply.
• 2026-01-01 — Migri income requirements for work-based residence permits: EUR 1,600/month gross for an employed person, EUR 3,937 for Specialist and EU Blue Card.
• 2026-03-01 — Tech CBA pay table: class 1 (40 h week) EUR 1,834/month, up from EUR 1,782 (2025-04-01).
• 2026-06-01 — Fixed-term contracts of up to 12 months allowed without a reason if the employee had no employment with the employer in the previous five years; the re-employment duty after redundancy no longer applies to employers with fewer than 50 employees; temporary lay-off notice falls from 14 to 7 days. Collective agreements may keep stricter terms.
• 2026-06-07 — The deadline for transposing the EU Pay Transparency Directive passed without Finnish implementation; a law-firm note expects it in autumn 2026 or early 2027. The duty to run pay surveys under the Equality Act for employers with 30 or more employees continues.

Sources: vero.fi, valtioneuvosto.fi, Migri, Borenius, Hannes Snellman, checked 2026-10-07.

Numbers vendors haven’t updated

• Deel shows an employer cost of 20.27% on its Finland page, built from a public pension of 17.74%, social security 1.16% and unemployment insurance 1.09% plus accident and group health items. The Vero 2026 rates are TyEL 17.10%, health insurance 1.91% and unemployment 1.23%, 20.24% in total.
• Remote People says “We handle 24.4% earnings-related pension contributions”. 24.40% is the 2026 average total TyEL rate, of which the employer share is 17.10% and the employee share 7.30% (Elo, checked 2026-10-07).
• Remote’s Finland page gives 14 public holidays in its payroll block and 11 in the text below. We haven’t confirmed a count from the statute.

How we built this page

Country rules and vendor data were collected and checked on 2026-10-07, from Finlex statute translations, Vero, ETK and Elo, Migri and vendor pages. Finnish entities were checked against YTJ, the PRH open data register, matched by company name because YTJ doesn’t publish owners; where nothing matched, we relied on the vendor’s own statement or recorded the entity as not disclosed. The order puts vendors with a confirmed own entity first, ranked by published Finland price and completeness of evidence, then providers that don’t disclose. Nobody pays for placement on this page.