kotipaikans

Kotipaikans, also known as "home-working" or "informal employees", are individuals who work for an employer outside of a traditional employment relationship. This work arrangement is most common in Finland, where it was mentioned in a 1967 law, Uus työlaki (New Labour Law), as "kotipaikko, eli kotitalon työ".

Under this arrangement, the employer does not pay social security taxes or unemployment insurance on behalf of the employee. The employee usually does not need to pay income tax on personally incurred expenses related to work, such as use of a home office. This system allows flexibility and can provide economic benefits to both the employer and employee.

Some effects of kotipaikans have been drastic cuts in employer fees for health and unemployment insurance, as the employees on this arrangement do not require the employers to pay into these funds. However, the tax system in Finland can bring kotipaikans more indirectly significant costs for the state.

There are numerous types of work, including doctoral and postdoctoral positions, that have fallen under the term kotipaikans. This includes staff who work for private universities or those organisations with beneath-binary (i.e., municipal, industrial assets in cities) regulation status.

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