Sopimustyö

Sopimustyö refers to work performed under a contract between a client and a worker or a contractor, rather than under an ongoing employment relationship. It is commonly used to describe project-based or task-based arrangements where deliverables, schedule, and price are defined in advance.

In a sopimustyö arrangement, the contractor is typically independent from the client. This means the contractor usually manages how the work is carried out, may have several clients, and is responsible for their own tax and social security contributions. The relationship is distinguished from a traditional employment s­uhde, where the employer directs daily work, provides the workplace, and bears broader employee benefits. If the client exercises a level of control and integration typical of employment, the arrangement can be recharacterized as an employment relationship under applicable law, which can have legal and financial consequences.

A written contract is central to sopimustyö. It should specify the scope of work, deliverables, timelines, payment terms, price, invoicing, termination conditions, liability, and, as needed, intellectual property rights and confidentiality. In practice, contracts may be fixed-price or hourly, with compensation tied to milestones or completed work.

Advantages of sopimustyö include flexibility for clients and access to specialized skills for short-term needs. For contractors, it offers autonomy and potential income from multiple clients. Challenges include income variability, lack of employment benefits, and the need for solid contracts and professional liability coverage to manage risk and ensure payment. In Finland, the exact legal and tax treatment depends on the nature of the engagement and the contractor’s business form.