In employment contracts and employment relationships, employers must comply with the minimum requirements on employment terms and conditions stated in a nationwide collective labour agreement considered to be representative in the sector. An employee posted to Finland is entitled to the salary determined by a universally valid Finnish collective labour agreement for the sector.

According to the Employment Contracts Act, the employer must provide the employee with a description of the most essential terms and conditions of employment if they are not indicated on a written employment contract.

The employer has a statutory obligation to take out accident and pension insurance for the employees; the employees are also provided with group life assurance and unemployment insurance in connection with the statutory accident insurance. The employer must arrange for statutory occupational health care.

The employer is responsible for paying any withheld taxes and social security contributions to the tax authorities, and for submitting annual notifications to the tax authorities, and the pension and accident insurance companies, with information on the wages and salaries paid to employees.