Exempting a foreign employer from the insurance obligation
Показать связи →In certain situations, the Finnish Centre for Pensions may exempt a foreign employer from the requirement to arrange pension insurance in Finland.
Издатель: Finnish Centre for Pensions · Компания
Язык описания: Английский
Охват: Вся Финляндия
Об услуге
Описание
If an employee is posted to Finland from another country for a period exceeding two years, the Finnish Centre for Pensions may exempt the foreign employer from the requirement to arrange pension insurance for that employee in Finland. The employer must apply for the exemption. An exemption cannot be granted if the employee falls under the EU Regulations on social security or is covered by social security agreements. This means that an exemption is not available if the employee has been posted to Finland from an EU or EEA country, Switzerland, the United Kingdom, Australia, Canada, Chile, China, India, Israel, Japan, Quebec, South Korea, or the United States. The exemption may be granted for a maximum of five years from the start of employment in Finland, provided that the employee’s pension provision has been arranged elsewhere. If the exemption cannot be granted, the foreign employer must arrange pension provision for the employee in Finland in accordance with the Employees Pensions Act (TyEL) for the entire duration of their employment in Finland. For more information regarding the insurance obligations of foreign employers, please visit our website: etk.fi/en > International affairs > To Finland from abroad > Employee to Finland.
Как пользоваться
To apply for an exemption from arranging pension insurance, use form ETK 2076. You can complete and print the form from the Finnish Centre for Pensions website at etk.fi/en by navigating to Forms > Insuring an employee. The Forms menu is located at the bottom of each page. https://www.etk.fi/en/forms/?url=/etk/etk.fi/en/group/1 The employer must attach a current certificate, which has been officially confirmed by the relevant authority in the sending country, showing that the employer has arranged pension provision for the employee in that country. The Finnish Centre for Pensions can process the application once the employee has a Finnish personal identification code. Submit the exemption application once it is certain that the employee will be posted to Finland for more than two years. The exemption can be granted also in retrospect. Send the application and its attachments to the Finnish Centre for Pensions either by e-mail to the address sove(at)etk.fi or by post to the address: Finnish Centre for Pensions, Legal Department, 00065 ELAKETURVAKESKUS, Finland. The application form includes more detailed instructions on how to fill it out, how to apply for the exemption and the requirements for granting the exemption.