johtohenkilös

Johotohenkilös is a term used in Finnish law and administration to refer to individuals who are not Finnish citizens but have a permanent residence permit in Finland. The term is a combination of "johdonhenkilö" (person in charge) and "henkilö" (person), and it is used to describe non-Finnish individuals who hold a position of responsibility or authority in a Finnish company or organization.

Johotohenkilös are subject to Finnish tax law and must file their taxes in Finland. They are also required to have a tax identification number and to comply with Finnish accounting and reporting requirements. However, they are not entitled to the same social benefits and allowances as Finnish citizens, such as unemployment benefits or the right to vote in municipal elections.

The concept of johotohenkilös is part of Finland's immigration policy and is aimed at attracting highly skilled foreign workers to the country. It allows Finnish companies to hire non-Finnish individuals in positions of responsibility, provided that the company can demonstrate that it is unable to fill the position with a Finnish citizen.

Johotohenkilös must also comply with Finnish labor law and have a valid work permit. They are entitled to the same working conditions and protections as Finnish employees, including the right to strike and collective bargaining. However, they are not entitled to the same level of social security benefits as Finnish citizens.

The term johotohenkilös is not used in the Finnish Constitution or other fundamental laws, but it is recognized in various pieces of legislation, such as the Tax Administration Act and the Employment Contracts Act. The concept has been criticized by some for potentially leading to a two-tiered labor market, with non-Finnish individuals in positions of responsibility receiving better treatment than Finnish employees. However, the Finnish government has defended the policy as a way to attract and retain highly skilled foreign workers.