Similarly, an amount paid by the employer may be corrected at a later date on behalf of the worker in order to reduce itself. These situations would result in an adjustment of the gross salary for the fiscal year in question, that is, the year in which the amounts involved were included in the worker`s income. If the employer makes instalments on behalf of the worker during the fiscal year and the sum of these instalments does not exceed the Finnish tax calculated, the gross salary is the sum of the net salary plus the Finnish tax calculated. In that case, it was a fixed net wage employment contract. The American employer and foreign workers working in Finland had agreed that the same net amount to be paid in the country of origin would be paid during the Finnish mission. The U.S. employer had withheld taxes and parafiscal taxes from the salary. However, the amounts withheld were not transferred to the Finnish tax authorities. During his work in Finland, the foreign worker did not pay a down payment on Finnish income tax. Instead, the US employers` company paid the Finnish tax authorities the arrears which were subsequently billed by the Finnish tax authorities on the basis of the income reported by the worker. Foreign companies can enter into different types of employment contracts with workers posted to Finland.

Wages can be defined as a net salary. The aim is to avoid unintended tax consequences. These contracts are intended to ensure a level of net income expected in the hands of the foreign worker and it is agreed that the employer pays the taxes instead of the worker. If a subject disagrees with a tax decision or misjugs him, he can appeal the decision. An appeal must be lodged within five (5) years from the year following the tax tax. (Az.: 61-64, Evaluation Procedure Act). Complaints should be directed to the regional tax office that proceeded with the tax. In the event of a tax error, the Landesamt f-r Steueramt has the right to make statutory adjustments. Such an adjustment may be linked to an error in the calculation of gross taxable wages in Finland, including the following situations: under Article 7 of the Assessment Procedure Act (18 December 1995/1558), taxpayers should report their income to the tax authorities.