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The presentation of the Minister for Foreign Affairs of the Ministry of Finance under the responsibility of the Ministry of Finance is governed by the (1118/1996) Articles 5, 9, 11, 12, 15, 23, 32 and 34 of the Law of 4 July 1963 on the social security contribution (366/1963) Pursuant to:
Tax card will be issued by the tax administration. If a taxable person does not receive a tax card by post, he is obliged to ask the tax administration himself.
The tax card shall be provided in good time before payment of the payment to the employer or any other person holding the charge paid by the person who is the beneficiary's principal withholding tax. The additional income tax card shall be presented to the payer.
There is no need for a tax card to be issued or presented to the payer if the payer has received the booking information entered in the tax card (1118/1996) For the purposes of Article 10, the tax administration or accident insurance law (608/1948) By means of an accident declaration referred to in Article 39, from the employer of the recipient.
The pre-contention shall keep the tax card. At the end of the fiscal year, the tax card shall be immediately returned to the taxable person.
If, on the basis of the amount of the pre-arrest order, the tax card for the purpose of the payment is limited, the person holding the deposit shall bear a significant tax rate on the tax rate, the amount of the salary paid, the amount of the salary paid and the payment of the salary Period. If, pursuant to paragraph 2, the tax credit card has not been surrendered to the person holding the deposit, the taxable person shall be issued with a separate certificate stating, in addition to the above information, the identity of the taxable person and the withholding information used.
With A 52/2013 Article 2 entered into force on 1 January 2014. The previous wording reads:
The tax card shall be provided in good time before payment of the payment to the employer or any other person holding the charge paid by the person who is the beneficiary's principal withholding tax. The additional income tax card shall be presented to the payer.
There is no need for a tax card to be provided to the payer other than the salary and the payment of the employment allowance, provided that the person paying the rest of the service has received the booking information entered in the tax card. (1118/1996) in Article 10 Of the tax administration or accident insurance law (608/1948) By means of an accident report, from the employer's employer. (17.6.2010/568)
The pre-contention shall keep the tax card. It may, however, be handed over to the tax authority or for any other similar purpose. At the end of the fiscal year, the tax card shall be immediately returned to the taxable person. If the tax card contains a provision limiting the amount of the withholding tax, the withholding tax shall bear the information required by the tax card.
The pre-contention shall be delivered at 60 % if the beneficiary does not give a tax card to the payer, nor does the payer receive the information required for the purpose of the arrest as referred to in Article 2, or the withholding of an advance Shall be subject to the other retention rates referred to in this Regulation or in the decision on the amount withheld from the tax administration.
The pre-arrest shall be provided on the basis of the basic and increment rate indicated on the tax rate, or on the other relevant income related to the tax rate on the tax card.
Detention is provided in accordance with the basic and additional percentage points, calculated on the basis of the base rate of the advance on the amount payable for each period of payment, up to the income limit of the period of payment entered in the tax card and the income exceeding the income limit, By an additional percentage.
If the payment is made in addition to the amount previously paid, or for more than one payment period, the withholding of advances may be made within the meaning of paragraph 2. The arrest may also be effected in such a way that the amount paid for each payment period preceding the payment of the same calendar year is added to the portion of the payment to be paid to them. The sums received in this way shall be deducted from the amounts withheld prior to the preceding period of the same period of detention. The difference thus obtained shall be made subject to the payment of the advance payment.
By way of derogation from Article 4, the amount of the withholding tax may be calculated as follows:
The amount to be paid shall be increased earlier in the same tax year by the payer in the same tax year after the entry into force of the tax card or the amount of the contributions paid, which is compared to the sum of the income limits of the same periods of payment. The advances are calculated on the basis of the sum of the amounts paid from the same period up to the sum of the calculated income limits according to the basis of the base rate and the upper part of the surplus. If the amount previously paid has already been withheld, the sum of the previously submitted withholding tax deducted from the total amount of the withholding tax previously delivered shall be deducted, in which case the difference shall be provided by the advance.
At the request of the employee, the employer shall calculate the withholding tax only using an annual income limit.
In the case of a site, an ex-ante detention shall be carried out according to the individual percentage of the personal income tax card, or the personal advance percentage of the tax rate, which has been allocated for another purpose.
Where payments are made on an occasional basis without increasing the amount to be paid, the withholding of the advance shall be provided in accordance with the percentage of the rate of increase in the rate of increase in the tax card, or the percentage indicated for the purpose.
The provisions of Article 11 of the preliminary draft law also apply to the advance payment.
In addition to the length of the holiday allowance, holiday allowance and other similar holiday periods, the amount of the allowance to be paid in addition to the length of the holiday allowance shall be provided on the basis of the basic rate or the tax rate on the tax card of the main action. According to the other equivalent personal detention per cent.
Where an advance is provided in the manner referred to in Article 5 above, the amount of the payment referred to in paragraph 2 shall be added to the fees previously paid and the amount of the payment thus obtained shall be provided in accordance with Article 5 Provides.
Paragraph 4 is repealed by A 30.12.1999/1351 .
Paragraph 5 is repealed by A 19.12.1997/1267 .
Deposits from payment of non-cash payments shall be effected by means of monthly payments by adding the amount to be paid in cash. If the non-cash payment is adventitious, the withholding of advances shall be made in the same calendar year, in such a way as to increase either the amount or the amount of the direct payment to be paid during the next payment period. The amount to be paid in the remaining months of the calendar year, broken down into the balance sheet.
If the value of the random performance does not exceed EUR 400 per year, the deposit may be made once a year, at the latest on the occasion of the final payment in advance of the last payment in the calendar year. (22/09/1040)
The advances referred to in Articles 67 and 68 of the Income Tax Act shall be effected at least once a year, at the latest in the context of the advance payment of the last payment in the calendar year.
Subject to Article 15 (1), the withholding of work and access to a natural person, as referred to in Article 25 (1) of the law on prior authorisation, shall be provided as provided for in Articles 4 to 6. The rate of VAT shall be deducted before the withholding of the advance.
Paragraph 11 has been repealed by A 19.12.1997/1267 .
The pre-deduction from the Fund's contribution to the Fund and the surplus is provided by an additional percentage of the personal detention rate fixed for the taxable person, or an additional percentage of the tax rate.
A natural or estate person shall not be obliged to provide any withholding of advances or to pay the employer's social security contribution if the performance does not exceed eur 1 500 per year or does not relate to the amount referred to in Article 9 (3) of the prior The payer's activities.
The anticipated capital gains shall not be delivered if the amount of the performance does not exceed EUR 20. In addition, no prior arrest shall be provided and the employer's social security contribution shall not be paid if the amount of the other individual, randomly payable, does not exceed EUR 20.
The prearrest is provided as follows:
(1) in the case of interest, profits, negotiable securities and other capital income, the withholding of advance payments shall be 30 %, unless otherwise specified or prescribed;
(2) in the case of an operating compensation as referred to in Article 25 (1) (2) of the frontloading law, the amount of the advance payment shall be 30 % if the compensation is based on the right conferred on it by the succession or against the right acquired or received in return;
(3) the payment of dividends paid by a publicly listed company, as referred to in Article 33a of the Income Tax Act, and, on the other hand, of a replacements paid by a listed company is 25,5 %; if the company is subject to a number of temporary leasing companies On the law on tax relief (199/2009) , however, the recovery of the advance is 30 %;
(4) the payment of dividends paid by a non-listed company, as referred to in Article 33b of the Income Tax Act, and, on the other hand, the payment of an advance payment of 7,5 % up to EUR 150 000 and 28 % of its excess;
(5) Under Article 33e (2) of the Income Tax Act, the amount of the surplus and, on the other hand, of the surplus surcharge paid by a listed co-operative, is 25,5 % and is not listed in paragraph 3. The return on the surplus paid by the cooperative and, on the other hand, the return on the surrogal surplus of 7,5 % up to EUR 5 000 and 25,5 % above;
(6) The profit and interest rate paid by the domestic savings bank and the interest rate plus interest rate plus the interest rate paid by the mutual insurance company and the insurance undertaking shall be subject to the provisions of paragraph 5. The withholding of the advance is laid down.
The advance payment of more than eur 100 on the basis of the damage caused by the sale of wood and the damage to the forest is at least equal to 20 %. The lower amount shall not be submitted to the withholding tax. The anticipated arrest of more than 100 euros in procurement is 14 %.
The prior arrest of the Community, the collective benefit and the group of benefits under Article 25 (1) of the preliminary draft law for the benefit of the benefit of the benefit of the benefit of the benefit of the benefit of the benefit shall be 13 %.
The rate of VAT shall be deducted before the withholding of the advance.
With A 1447/2014 Article 15 entered into force on 1 January 2015. The previous wording reads:
The pre-arrest rate, the profit share, the secondary market credit and the other capital income shall be 30 %, unless otherwise specified or prescribed. In the case of compensation as referred to in Article 25 (1) (2) of the Law on Prejudice, the amount of the advance shall be 30 % if the compensation is based on the right conferred on it by the succession or against the right acquired or received in return. Projected income from dividends paid by a listed company, as referred to in Article 33a of the Income Tax Act, and instead of 25,5 % of the dividend dividends paid. Where a publicly traded company distributes a dividend to a listed company, the law on the tax relief of limited liability companies operating in a number of dwellings (199/2009) , however, the withholding tax is 30 %. Advance payment of dividends paid by a non-listed company, as referred to in Article 33b of the Income Tax Act, and instead receive 7.5 % of the dividend dividends paid. However, the anticipated arrest is 27 % of the purchase of 150 000 euros. (12/04/1316)
With A 1316/2013 (1) entered into force on 1 January 2014. The previous wording reads:
Unless otherwise provided or prescribed, advance arrest of capital gains, such as interest, profit or loss, shall be 30 %. In the case of compensation for use within the meaning of Article 25 of the Law on Prejudice, the withholding of advance shall also be delivered at a rate of 30 %, provided that the compensation is based on the law obtained by way of inheritance or a succession received or received in return. Advance payment of dividends paid by a listed company, as referred to in Article 33a of the Income Tax Act, and instead of paid dividends paid by a listed company, is 21 %. Where a publicly traded company distributes a dividend to a listed company, the law on the tax relief of limited liability companies operating in a number of dwellings (199/2009) , however, the withholding tax is 30 %. (22/03/02/143)
The advance payment of more than eur 100 on the basis of the damage caused by the sale of wood and the damage to the forest is at least equal to 20 %. The lower amount shall not be submitted to the withholding tax. The anticipated arrest of more than 100 euros in procurement is 14 %. (12/01/1527)
The pre-arrest record for the unlabelled entity, the collective benefit and the remuneration payable to the group under Article 25 (1) of the preliminary draft law shall be 13 %.
The rate of VAT shall be deducted before the withholding of the advance.
If it is clear that the revenue referred to in Article 15 (1) and (2) is too high, the amount of the tax and contributions to be paid shall be too high, including the other income of the taxable person and shall be provided, taking into account the advance payment, the tax administration May, at the request of the taxable person, after receiving the taxable person's report, reduce the deduction to the final taxes and charges.
If it is apparent that the amount of the allowance referred to in Article 15 (3) is not excessive because of the normal costs of the work, the tax administration may, at the request of the taxable person, receive the taxable person's report. In this case, reduce the withholding tax to the final taxes and charges. If the rate of withholding of the advance on the advance registration register is apparently too high, the tax administration may, after receiving the report, reduce the withholding tax to the final taxes and charges.
In Finland or abroad, compensation for travel expenses may be paid to the remuneration of the beneficiary, as provided for in the annual cost decision issued by the tax administration. (17.6.2010/568)
The employer must report to the employer ( Travel invoice ) Payment of compensation. The journey shall indicate the purpose of the journey, the destination, the itinerary, the travel route, the way in which the journey begins and ends, and, in the case of journeys abroad, information on the country or territory in which the journey time is completed abroad.
In addition to the information referred to in paragraph 2, in addition to the information referred to in paragraph 2, the amount of mileage and unit prices used shall be the basis for the payment of compensation in respect of an employed or controlled journey.
The travel moon shall be accompanied by supporting documents or other explanations on the basis of which the employer pays compensation to the employee.
In the absence of any other explanation, the total cost of the employee may be calculated as:
(1) for a horse or tractor in forestry, 60 % and 50 % for other jobs;
(2) in the case of a chainsaw or grubbing-up, in the case of timber fellings, wood preparation, reforestation or any other comparable work, 30 % or 40 % of the claim made by the employee to the employer: Where two persons work as a working group using the same chain saw or grubbing-up, the cost is reduced by 20 % and the working group comprises three persons by 15 %.
Where an employee is paid compensation for the use of a copyright based on a photo-based copyright, the cost of material and equipment costs for the photograph shall be reduced by 20 % of the amount of the compensation.
The revenue generated by other forms of income provision, as referred to in Article 23 of the Act of Prejudice, shall be regarded as revenue from fishing and hunting, service contracts, survey and inspection, the organisation of courses, and the provision of private education and other activities. Revenue from such activities.
The tax administration is subject to the imposition months of the tax administration in such a way that advances in the various months must be paid at the latest on the 23 days of each calendar month.
If the taxable person asks for a reimposition or withdrawal of the advance, he shall provide a statement of support.
Paragraph 22 has been repealed by A 18.12.2003/1162 .
The tax administration shall make a payment decision within the meaning of Article 24 of the Law on Recovery, so that the Community or the collective interest may pay the advance before the end of the financial year and the other taxable person before the end of the calendar year. In a limited way, the advance may be imposed on the taxable person.
The employer must keep a pay card for each employee every calendar year. A pay card may also be held in such a way that the information required can be aggregated. The following information is available on the pay card:
(1) first and last name, identification and address of the employee;
(2) provisions on ex-ante detention;
(3) the time for which the pay has been paid;
(4) the amount of money paid;
(5) monetary value in kind;
(6) before deduction of the salary deducted from the salary;
(7) the amount of the salary for which the withholding tax must be provided;
(8) the amount of withholding tax;
(9) the amount paid in respect of the costs of the work referred to in Article 15 of the Law on Recovery.
The information referred to in paragraph 1 (3) to (9) shall be broken down by salary.
The quality of the benefit in kind and the basis of calculation and the amount paid by the employee to the employer, according to Article 15 of the law on the remuneration paid to the employer, the nature and basis of the compensation paid by the employer, and on the basis of what is known as pay, shall be included in the remuneration card or in the Annex to that card. The quality and criterion of the amount deducted.
At the end of the calendar year, the annual cumulative amounts of the amounts referred to in paragraphs 4 to 9 shall be entered in the pay card.
Even when the salary is not accompanied by an advance payment, the information referred to in paragraphs 1, 3 and 4 shall be included in the pay card or its Annex.
If the pay has been paid out of work abroad and on the basis of Article 77 of the Income Tax Act, you are not required to provide an advance or only part of a salary is to be provided in the pay card or in its Annex, under paragraphs 1, 3 and 4. , as well as the State with work, working time, the duration of the stay abroad in each State and during the stay in Finland.
If the employee works as a posted worker or otherwise abroad, (703/2003) Article 33a Or the employer's social security legislation (705/2003) Article 2a , in addition to the information referred to in paragraph 6, in addition to the information referred to in Article 33a of the Health Insurance Act, the amount of the premium referred to in Article 33a of the Sickness Insurance Act, which shall be regarded as a contribution to the pension pay and the pension contribution Criterion.
Where the criteria for the information referred to in paragraphs 1 and 3 have been changed or otherwise corrected, the original information shall be retained and the new information and the date from which it is applied shall be entered in the pay card or in its Annex.
The employer who pays a regular salary is required to draw up a payroll tax by pay, which by the employees is determined by:
(1) the employee's name;
(2) the payment period;
3) the date of payment;
(4) the amount of money paid;
(5) monetary value in kind;
(6) the premium referred to in Article 24 (7);
(7) before deduction of the salary, the amount deducted;
(8) the amount of the salary for which the withholding tax must be provided;
(9) the amount of withholding tax;
(10) the amount of compensation for the costs of the work referred to in Article 15 of the Law on Recovery;
(11) the amount deducted from the salary after the delivery of the deposit;
(12) the amount paid to or credited to the employee.
The amount of the amounts referred to in paragraphs 1 (4) to (12) shall also be included in the remuneration.
The employer referred to in paragraph 1 shall draw up a combination of pay and other remuneration for the calendar month during the calendar month, indicating the information entered in the control declaration referred to in Article 32 of the prior rolling law.
In the case of notes drawn up by the State and its institution in accordance with the provisions of the law of the State and of the institution, the law and regulation of the State budget (423/1988 and 1243/1992) and the Law on State Enterprises (627/1987) Provides or provides for the provision.
The employer of the accounting officer shall record the withholding of advances in the accounts using the account of the withholding tax.
The pay and other records shall be entered in the books and notes in such a way that the link between the letters on the payroll card and the amount payable to the tax administration and the notifications to be given to the tax authorities is unimpeded. (17.6.2010/568)
What about the Accounting Act (136/1997) Provides or provides for the exploitation of computer data media, including pay records. The call for tax administration must be made immediately to the detriment of the employer, at the employer's expense, in a written form. The tax audit of the payroll accounts may also be carried out using electronic means. (17.6.2010/568)
Paragraph 1 shall apply mutatis mutandis to notes.
As far as the employer and the employee are concerned, what is provided for in this Chapter shall apply mutatis mutandis to the other service provider and the beneficiary.
Record keeping and notes shall be drawn up in such a way as to adequately identify the salaries and other contributions under Article 13 of the Law on the ex-ante recovery law.
An unpaid employer, as referred to in Article 34 of the Law on Prejudice, is a payer who, during the fiscal year, has only one employee in his service or if there are no more than five employees, the working relationship cannot last for the entire calendar year.
Articles 31 to 32 have been repealed by A 14.1.2010/18 , which entered into force on 20 January 2010.
Paragraph 33 has been repealed by A 1.7.2004/597 .
The amount of the withholding tax referred to in Article 39 (5) and Article 43 (4) of the Prejudication Act, which has not been submitted in advance, may amount to a maximum amount of EUR 400 per calendar year. A total of eur 600 per calendar year shall not exceed the amount of the reserve for which no advances have been made.
The provisions of Articles 2 and 3 of the Regulation on the taxation procedure provide for the obligation to submit a taxable person and its scope and content also applies to the employer and to the rest of the service provider.
Paragraph 36 has been repealed by A 1.7.2004/597 .
The signature of the prior authorisation decision or any other document which provides for automatic data processing or otherwise at least partly by means of a printing method may be signed without marking.
With the exception of a part exceeding the centimetres, the number of advances shall be left.
In order to obtain an international agreement aimed at avoiding the levying of a tax advance in more than one State, the employer must inform the tax administration of the prior arrest of the advance in Finland. The employee's name, personal identification number, working time in another Contracting State and any other relevant information. If, as a result of the change in circumstances, there is no longer any return to Finland, the employer shall immediately inform the tax administration.
This Regulation shall enter into force on 1 January 1997.
This Regulation repeals the ex-ante regulation of 1 December 1978 (184/1978) However, with its subsequent amendments, the provisions of Articles 32 and 34 of the repealed Regulation apply to the 1996 payments and the provisions of the repealed Regulation for the years 1996 and 1997 In the case of taxes.
For the purpose of the removal of the obligation to pay under Article 39 of the law of prior authorisation, the employer shall make an application to the Office of the Italso for which the information on the ticket and the employees subject to the application must be ascertained when the application concerns: Payment of a fee submitted before 1 January 1998.
This Regulation shall enter into force on 1 January 2000 and shall apply to the payments to be paid on or after 1 January 2000.
This Regulation shall enter into force on 1 October 2000 and shall be valid until 31 December 2001.
This Regulation shall apply to the date of payment of the tax, which shall be imposed after the entry into force of this Regulation.
This Regulation shall enter into force on 1 January 2002.
The Regulation shall apply to the performance which has taken place on and after the date of entry into force of the Regulation.
This Regulation shall enter into force on 1 January 2004, however, with effect from 1 January 2005.
This Regulation shall enter into force on 1 July 2004.
The Regulation shall enter into force on 1 January 2005.
However, in 2005, the withholding of dividends and dividends paid by the publicly listed company, as referred to in Article 33a of the Income Tax Act, is 15 %.
This Regulation shall enter into force on 1 January 2009. The Regulation is valid until 31 December 2011.
The Regulation shall apply for the first time in the case of advances made in 2009.
This Regulation shall enter into force on 20 January 2010.
This Regulation shall enter into force on 1 September 2010.
This Regulation shall enter into force on 1 January 2012.
The Regulation will apply for the first time in 2012.
This Regulation shall enter into force on 1 April 2012.
This Regulation shall enter into force on 1 January 2014.
The Regulation shall apply for the first time in respect of the performance of 2014.
This Regulation shall enter into force on 1 January 2014.
The Regulation shall apply for the first time in respect of dividends and payments to be distributed in 2014.
This Regulation shall enter into force on 1 January 2015.
