Alihankinnansäännöt

Alihankinnansäännöt refers to the regulations and guidelines governing subcontracting arrangements in Finland. These rules are primarily designed to ensure fair practices, worker protections, and tax compliance within the subcontracting chain. Key aspects of alihankinnansäännöt include requirements for clear contracts, the establishment of the subcontractor's identity, and the timely payment of wages and social security contributions.

One crucial element is the contractor's responsibility for ensuring that their subcontractors adhere to labor laws and collective agreements. This can involve verifying that subcontractors have paid their taxes and social security fees. Failure to do so can lead to the main contractor being held liable for these payments, a concept known as "vastuuvelka" or joint and several liability.

Furthermore, alihankinnansäännöt often stipulate the need for written subcontracting agreements that clearly define the scope of work, payment terms, and the responsibilities of each party. Transparency and documentation are central to these regulations, aiming to prevent situations where workers are exploited or where tax evasion occurs through complex subcontracting structures. The Finnish Tax Administration (Verohallinto) and the Ministry of Economic Affairs and Employment are key bodies involved in overseeing and enforcing these rules.