Handbook for self-employed person

It is important for us that all of our service users are thoroughly insured. We have negotiated a voluntary accident insurance with our insurance company, where the conditions are as similar as possible to a mandatory accident insurance. You can familiarize yourself with the conditions here. The insurance company is IF Insurance company. In case an accident occurs during work, please contact our customer service without delay for more information info@eezy.fi or p. 09 4247 5630.

We will pay your salary, withhold taxes, and send monthly and annual reports to tax authorities.

In terms of taxation and bookkeeping you are an employee. You are considered as an entrepreneur in terms of unemployment benefits. You can apply adjusted earnings-related allowance if the entrepreneurial activity is considered to be part-time.

In terms of pension insurance you are considered under YEL, and therefore responsible for acquiring an insurance for yourself. You can authorize Eezy to acquire the pension insurance on your behalf and later, you can make changes to the insurance through Extranet on your own. Insurance invoices will be sent directly to you and we will not deduct pension insurance payments directly from your salary. Pension insurance payments are deductible in your tax return.

When using an invoicing service like Eezy, you agree and confirm that, according to Employment Contracts Act, you are not in an employment relationship with your Client.

You can download and print salary and work certificates directly from Extranet.

In case your client does not pay the invoice, you can request Eezy to send a reminder to your client. The request can be done in Extranet. If we do not receive the payment even after the remainder, we can send, at your request, a notification to your client that the debt will be transferred to our cooperator OK Perintä Oy. The requirement for collection is that the invoice is undisputed.

All the actions mentioned above are free of charge. Payment reminder and collection requests shall be sent to us through Extranet.

Fill in your travel information including address (street name, number, city), dates, and times in the expense form in Extranet. Each day must be marked in the expense form separately. Also write down any daily allowances or meal allowances in the same form. We can compensate travel expenses in accordance with the tax regulations either as tax-exempt or travel expenses liable to taxation.

Tax-exempt travel expenses

We can compensate travel expenses as tax-exempt compensations in accordance with the tax regulations. In order to do so, the expenses must be invoiced from your client separately.

Other than tax-exempt travel expenses

In case you don’t invoice travel expenses from your client separately, we can compensate the travel expenses to you without withholding tax. In other words, we won’t withhold taxes from the travel expenses in salary payment. However, the compensation is tax deductible, but you can deduct these travel expenses as income deductions in your personal taxation. In order to help filling out your tax proposal, in Extranet under ”My profile”, you can print out your annual tax report where all travel expenses have been specified separately.

In larger and concurring assignment we recommend to have a written contract. In contracts you perform as a service provider, and Eezy as is mentioned as ‘The work is invoiced through Eezy’ or ‘The work is invoiced by Eezy Osk’. Through this your client will recognise your tax status. We are pleased to help you with creating a contract. We can also proofread your contract before signing.

In Extranet you can find contract templates for private and company clients. These templates are available for download.

In case the total amount of the non-contractual work/piecework exceeds 5000 €, we want to check the contract before signing. This does not concern hourly based work although the total amount exceeds 5000 €.

Your work-related expenses are primarily deductible through us. These expenses can be e.g. material-, supply- and travel expenses and they must be related to the invoiced work.

The expenses are deducted from the pre-VAT total of the invoice your client has paid primarily prior to the payroll, and only after this are the salary-related expenses deducted from the total amount.

Compensation of expenses requires that

  • On your invoicing draft, section ”3 Expense compensation”, you have selected either ”I have work related expenses” or “I will send the expense form later”.
  • You send the receipts and invoices with proof of payment to us electronically or the original items via mail.

Requirements for receipts:

  • Expense receipts cannot be older than two months from the salary payment date
  • Expense receipts can only contain work-related expenses
  • Expenses must be paid by you personally
  • Expense receipts should include your name or your marketing name used when billing through Eezy ( i.e. they cannot include your former company’s name or business ID)
  • An expense receipt may be subject to several different assignments, providing all the invoices that the receipt’s supplies were used in, are mentioned on the expense form.
  • An expense receipt can only be used once.

There are no personal- or work-related upper limits for the expenses. However, after the expenses have been compensated, a minimum wage imposed in the collective labor agreement should be earned. This may, in some scenarios, have certain limitations when considering the compensated expenses as well as the tax exempted travel expenses.

All purchases are not accepted as expenses

We can’t accept purchases that may be related to private use, or that have long-term use, if these have not been invoiced directly from the client. These expenses include clothes, phone, computer, accommodation and rental expenses, as well as tools designed for long-term use. You may be able to deduct these purchases ja expenses in your own personal taxation, if they are considered necessary for the production of your income.

Educational trainings, courses, and literature are also non-deductible through us.

See next: Filling in the expense form

We will calculate and pay your salary on the next day at the latest once we have received the payment from your client, unless you have selected another date for your salary payment.

Please send us your tax card before we pay out your salary. If we don’t have a valid tax card when paying out your salary, we will need to withhold 60% tax according to the Tax Authority guidelines. You can send your tax card directly through Extranet.

Please also fill out expense form in case you have work related expenses.

If you have received withholding notice from the Enforcement office, we will withhold the garnished share from your net salary or invoicing price, and transfer it to Enforcement office account. Enforcement does not concern tax exempted expenses or other work-related expenses that are covered to you.

In a situation where you want to establish a company instead of working through Eezy, please inform us.

Remember that if you have not previously had a company, you can apply for startup grant. The work experience gained through Eezy is a positive thing.

Fill in and send the expense form in Extranet prior to sending the receipts.

When filling in the expense form, choose from section “Add invoicing draft” the invoicing draft that the expenses are related to. You can only choose invoicing draft that your client is yet to pay and on that invoicing draft, you have chosen the section “I will send the expense form later”. After you have chosen the correct invoicing draft related to your expenses, place your receipt under the section “Expense receipts”.

  • Write down each expense receipt on a new row
  • If there are several different VAT-rates on one receipt, all different VAT-rates should be added on separate rows. If your purchase is from abroad, choose VAT as 0%, regardless of that country’s VAT-rate.
  • The date of the expense row is the date of the payment receipt (cash and card purchases). If the purchase is made by invoice, the date of the expense row is the date of the invoice, not the day of the payment receipt.
  • Write down a clarification for the purchase (for example, “equipment” is not adequate, you must explain in detail the materials you have purchased).

If your expenses are not related to a single invoicing draft, please write under “Additional information” how you would like your expenses compensated, for example, “take into account in the next salary payment”. In this case as well, you must choose one invoicing draft going into salary payment.

See next: Sending expense receipts

Natural persons who do not have an active company are able to use Eezy invoicing service, but also in which area of business the invoiced work is not included.

You can invoice work-related supply, material, and travel expenses from your client, according to what you have agreed with them prior to invoicing. Fill in the information in the section “Invoicing for travel and goods expenses”.

You can agree upon the amount for invoiced travel expenses directly with your client, and these do not have to be in accordance with the tax regulations. In order to receive a compensation for tax exempted travel expenses, they must be invoiced from your client, each on a separate row.

Any possible monetary gain from supplies and materials are handled when paying out your salary in the same way as your actual income.

Please deliver all purchase receipts to us, along with your other expense receipts

 

See directions:

Deducting expenses

Filling in expense form

Sending expense receipts

Compensation of travel expenses

Eezy has acquired a liability insurance which covers person or product damages to the client or third parties up to 1 million Euros.

You have to be registered user of Eezy to have this insurance valid during work.

If you have not received salary from Eezy for a year, please notify us before the work that you are continuing to work through Eezy. By this you ensure that the insurance is valid.

Liability insurance does not cover costs which are caused by lack of expertise or insufficient preparation for work. Liability insurance does not cover designing work and consultations. In these cases you have to acquire an additional insurance. If your own insurance company does not provide such insurance, you can acquire it through us. For more information, please contact our customer service 09 4247 5630 or info@eezy.fi.

Through Eezy, it’s possible to deduct hourly or daily billed rental expenses as a cost reimbursement when the expenses are directly related to the invoiced work, that is, the lease time coinciding with the actual working time.

Deduction of monthly rent through Eezy is possible only when we can verify that your rental is directly related to your work and is in no personal use. For example, a rental chair for a hairdresser is considered directly related to the work. Instead, a rental of a storage space is not considered a direct cost to perform a job, therefore, you can not deduct this through Eezy (similar costs may be deductible in your personal taxation).

In terms of pension insurance, you are considered under YEL-insurance and you are personally responsible of the YEL payments.

It is possible to authorize Eezy to acquire the insurance on your behalf, thus you can make the necessary changes to the insurance in Extranet. Insurance payments will be sent directly to your home address and the payment liability is on you. However, the insurance payments are deductible on your personal tax return.

Check more detailed information about YEL-insurance here.

You can register in our website (https://extra.eezy.fi/#signup ) using your net bank id. Once you have filled out all the necessary fields, you will receive a confirmation email with a link to finish the registration.

If you don’t use net bank, you can contact us via email ( info@eezy.fi ) and arrange a meeting at our office for registration.

Once your client has paid the invoice and we have received the payment, we will calculate and pay your salary without delay on the date you have selected. There are several options (for example ‘On the 1th day of the month’ or ‘Twice a month: 7th and 22nd of the month’) available to you, you can change your selection in Extranet under My profile.

Please send us your tax card before we pay out your salary. If we don’t have a valid tax card when paying out your salary, we will need to withhold 60% tax according to the Tax Authority guidelines. You can send your tax card directly through Extranet.

Our salary payment bank is Nordea.

If you need your salary quickly, check EezyExpress service.

Sending expense receipts electronically 

We recommend that all expense receipts are sent electronically in order to avoid any delay due to mail delivery and to ensure timely salary payment.

  1. Scan receipts/invoices or take a clear picture of them for example with your phone’s camera.
  2. If you have several receipts, you can place 1-4 receipts on an A4 so that all of them can be easily read.
  3. Choose the receipts you are sending with your expense form electronically. Attach the files in PDF- or JPG- form.

Keep the original receipts/invoices until salary payment in case the files you have sent are damaged and we must ask you to send them again.

Sending expense receipts via mail

You can also send original receipts/invoices (no copies!) free of charge as reply mail without a stamp. Write the following address on the envelope:

EEZY
Tunnus 5017359 00003
VASTAUSLÄHETYS

Please make sure you write the item code correctly! You can also ask for reply envelopes from our customer service.

Please attach a separate document with your name and contact information on it, as well as the number of the expense form that the receipts/invoices are related to. In case the receipts are unclear regarding the purpose of use, attach a clarifying statement with the receipts. Please note that the arrival of documents via mail may take several days.

You choose your pay day. We will pay your salary according to your choice either directly after your client has paid the invoice or on the pay day you’ve selected in Extranet. You can choose one of the following options:

  • Immediately when invoice paid
  • On the 1th day of the month
  • On the 7th day of the month
  • On the 14th day of the month
  • On the 22nd day of the month
  • On the last day of the month
  • Twice a month: 1st and 14th day of the month
  • Twice a month: 7th and 22nd of the month
  • Twice a month: 14th and the last day of the month

The service fee is determined according your total invoicing amount (VAT 0%). The service fee decreases once your invoicing total increases.

Invoicing totalService fee
under 75.000 euros5 % + VAT
over 75.000 euros4 % + VAT
over 150.000 euros3 % + VAT

The total amount is calculated based on the invoicing, done in current Extranet, led to a salary payment. The total amount accumulates constantly and is not reseted yearly. We will follow you total invoicing amount and decrease the service fee immediately after salary payment once you have reached the lower service fee level.

We will send a notification once have received a lower service fee level. You can also check your level in the front page of Extranet

While using Eezy, we usually invoice your work with VAT (24%). There are certain business sectors, where the VAT is lower or even 0%. In case you work in a field where the VAT differs from the normal, please contact our invoicing customer service p. 09 4247 5637 or laskutus@eezy.fi before starting your work, and make sure that Eezy is suitable for you.

 

It is possible to invoice through us by using Reversed VAT in construction business.

When selling services outside EU, VAT is 0% while in the EU internal market the VAT is reversed and the VAT liability relies on the buyer.

In case your client is a company you can report the invoicing price to the client in offer/contract situation without VAT (xxx,xx € + VAT). For private clients the invoicing price must always include the VAT, e.g., xxx,xx € (incl. VAT)

Please send us your valid tax card before we pay out your salary. You can send the basic tax card or card with separate rate to us, the freelancer tax card is also accepted. If you need a new tax card because of changed estimated income, you can acquire it through Tax Card online service.

The tax card can be sent to us by post or through extranet. If we don’t have a valid tax card when paying out your salary, we will need to withhold 60% tax according to the Tax Authority guidelines.

Please make sure that in all cases you send the actual tax card, not the statement of the estimated income. Tax card (as well as other post) can be sent to us for free without post stamp by using the address:

EEZY
Tunnus 5017359
00003 VASTAUSLÄHETYS

Please make sure that you wrote the number code correctly.

Reply mail is slower than regular mail so in urgent matters it is recommended to use regular mail with our postal address:

EEZY
Hämeentie 3, 5th floor
00530 HELSINKI

Use this address also in case you have ordered a tax card from the tax authorities and want them to deliver it to us.

Tax exempted travel costs

We can cover tax exempted travels costs in accordance with the regulations by Tax authorities. Fill in an expense form in Extranet by providing detailed travel routes with street addresses, dates, and departure and arriving times. Report also possible daily allowances and meal moneys to the same expense form.

You can either do the work by yourself or in a group with other registered service providers. However, all members of the group need to be registered to Eezy before the work starts. In the invoicing draft the share of each worker of the total amount shall be determined. All service providers have to send their own expense form if there are work-related expenses.