The household’s obligations
Any household that offers an au pair job must follow the instructions printed on the employee's Finnish tax card (verokortti; skattekort) on withholding or on taxation at source. The household must open a Tax Account for the withheld amounts and any employer's social security contribution. In addition, the household must also file an annual Employer Payroll Report and report the paid amounts throughout the year using Periodic tax return forms. For more information, click Household employers.