Hiring staff: the employer's checklist

Insurance, contributions, collective agreements and reporting for restaurants, shops and companies with employees.

For: Restaurants, grocery shops, limited companies and anyone paying salary · Figures checked 20 October 2026

Before the first salary

Written employment contract or written statement of the main terms of employment.
Check which collective agreement (TES) applies. Many are generally binding, for example the hospitality TES for restaurants and the retail trade TES for shops. The TES sets minimum pay, extra pay and holidays.
Take statutory insurances: TyEL pension insurance, accident insurance and group life insurance.
Arrange occupational health care. It is compulsory for every employer.
Register in the employer register if you employ regularly (see vero.fi).

TyEL pension: about 24.85 % of salary (the employee pays 7.30 % of it, withheld from salary).
Health insurance contribution: 1.91 %.
Unemployment insurance: 0.31 % (when yearly payroll is up to €2,509,500).
Plus accident and group life insurance premiums from your insurer.

Withhold tax according to the employee's tax card.
Report the salary to the Incomes Register within 5 days of payment.
Pay withholding tax and employer contributions by the 12th of the following month.
Keep a working hours record and holiday records.

This guide is general information, not personal advice. Ask us about your own situation.