Kevytyrittäjä: Difference between revisions
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<!--T:1--> | === Kevytyrittäjä === <!--T:1--> | ||
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Kevytyrittäjä (light entrepreneur) is a person who invoices through a billing service (laskutuspalvelu) and usually has no own company and no Y-tunnus. You agree the work and the price with the client. The service sends the invoice and pays you after its commission and tax handling. | Kevytyrittäjä (light entrepreneur) is a person who invoices through a billing service (laskutuspalvelu) and usually has no own company and no Y-tunnus. You agree the work and the price with the client. The service sends the invoice and pays you after its commission and tax handling. | ||
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The Tax Administration, pension companies and labour inspectors do not all treat this status in the same way. If the service pays you as a wage, tax rules for employees may apply. For [[YEL]], you are often still an entrepreneur if you work for yourself. If the client decides your hours, tools and substitute in the same way as for staff, the work may be employment under labour law. | The Tax Administration, pension companies and labour inspectors do not all treat this status in the same way. If the service pays you as a wage, tax rules for employees may apply. For [[YEL]], you are often still an entrepreneur if you work for yourself. If the client decides your hours, tools and substitute in the same way as for staff, the work may be employment under labour law. | ||
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Ask the service whether they pay palkka (wage) or työkorvaus (work compensation). The tax card is different. If you receive työkorvaus you may also have to handle [[ALV]] when turnover exceeds 20,000 euros. | Ask the service whether they pay palkka (wage) or työkorvaus (work compensation). The tax card is different. If you receive työkorvaus you may also have to handle [[ALV]] when turnover exceeds 20,000 euros. | ||
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Some services offer a model where you have your own Y-tunnus. That is a [[Toiminimi]] that uses the service for invoicing, not light entrepreneurship without a firm. | Some services offer a model where you have your own Y-tunnus. That is a [[Toiminimi]] that uses the service for invoicing, not light entrepreneurship without a firm. | ||
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[[Starttiraha]] is aimed at people who start a company. Invoicing only through a service, without your own business, is generally not enough. | [[Starttiraha]] is aimed at people who start a company. Invoicing only through a service, without your own business, is generally not enough. | ||
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If you receive unemployment benefit, report the activity to your employment services. Rules on how much you may work without losing benefit are set by those services and Kela. | If you receive unemployment benefit, report the activity to your employment services. Rules on how much you may work without losing benefit are set by those services and Kela. | ||
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Read the service contract: commission, who insures the work, and who is named on the invoice. | Read the service contract: commission, who insures the work, and who is named on the invoice. | ||
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The best place to start is '''Finnish Tax Administration page for light entrepreneurs''': https://www.vero.fi/yritykset-ja-yhteisot/yritystoiminta/uusi-yritys/kevytyrittaja/kevytyrittaja-nain-aloitat-toiminnan/ | The best place to start is '''Finnish Tax Administration page for light entrepreneurs''': https://www.vero.fi/yritykset-ja-yhteisot/yritystoiminta/uusi-yritys/kevytyrittaja/kevytyrittaja-nain-aloitat-toiminnan/ | ||
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This is the official tax explanation (wage vs work compensation, tax card, VAT). For YEL, use https://www.tyoelake.fi/en/self-employed-persons-pension/ . For whether the work is employment, see the labour inspectorate: https://tyosuojelu.fi/ | This is the official tax explanation (wage vs work compensation, tax card, VAT). For YEL, use https://www.tyoelake.fi/en/self-employed-persons-pension/ . For whether the work is employment, see the labour inspectorate: https://tyosuojelu.fi/ | ||
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Latest revision as of 09:52, 20 September 2026
Kevytyrittäjä
Kevytyrittäjä (light entrepreneur) is a person who invoices through a billing service (laskutuspalvelu) and usually has no own company and no Y-tunnus. You agree the work and the price with the client. The service sends the invoice and pays you after its commission and tax handling.
The Tax Administration, pension companies and labour inspectors do not all treat this status in the same way. If the service pays you as a wage, tax rules for employees may apply. For YEL, you are often still an entrepreneur if you work for yourself. If the client decides your hours, tools and substitute in the same way as for staff, the work may be employment under labour law.
Ask the service whether they pay palkka (wage) or työkorvaus (work compensation). The tax card is different. If you receive työkorvaus you may also have to handle ALV when turnover exceeds 20,000 euros.
Some services offer a model where you have your own Y-tunnus. That is a Toiminimi that uses the service for invoicing, not light entrepreneurship without a firm.
Starttiraha is aimed at people who start a company. Invoicing only through a service, without your own business, is generally not enough.
Practical advice
If you receive unemployment benefit, report the activity to your employment services. Rules on how much you may work without losing benefit are set by those services and Kela.
Read the service contract: commission, who insures the work, and who is named on the invoice.
Where to seek advice
The best place to start is Finnish Tax Administration page for light entrepreneurs: https://www.vero.fi/yritykset-ja-yhteisot/yritystoiminta/uusi-yritys/kevytyrittaja/kevytyrittaja-nain-aloitat-toiminnan/
This is the official tax explanation (wage vs work compensation, tax card, VAT). For YEL, use https://www.tyoelake.fi/en/self-employed-persons-pension/ . For whether the work is employment, see the labour inspectorate: https://tyosuojelu.fi/
All the necessary links
- vero.fi — Light entrepreneur tax rules.
- tyoelake.fi — When YEL is required.
- tyosuojelu.fi — Employee or entrepreneur.
- tyomarkkinatori.fi — Reporting work while unemployed.