The tax card in use as of February 2019
After February 2019 we will be transfering to single income limit tax cards. This means that it is not possible to receive tax cards with monthly income limits. Due to the reform all employers will use the same tax card for the same employee and additional income will not be factored in to the tax percentage. The tax-at-source card will stay the same in international situations. You can find more info on the reform on the Finnish Tax Administration website.
Single income limit
The tax card in question has only one income limit for the entire year and can also be called a B tax card. As of February 2019 we will solely be using this one limit tax card.
The tax card in question will also be used for international situations in 2019. If the employee is limitedly tribituary then for this person you should select in the employee's Salary info view the option non-resident taxpayer and as their tax card Tax-at-source card.
A non-resident taxpayer person can use either a single income tax card or a tax-at-source card. If the tax card used is a tax-at-source card, then you should choose the option Tax-at-source card from the Tax card > Type options and cross off the option Non-resident taxpayer in the International situations box. When these settings have been filled in, the person in question may also need salary types for Salary base, monthly tax-at-source deduction or daily tax-at-sourse deduction if necessary.
When the person in question does not have a tax-at-source card and is using a single income limitedly tribituary tax card, the option selected from the tax card menu should be One income limit and then tick Non-resident taxpayer from the International situations box. When these options have been selected, the person in question will receive a tax withholding row in the salary base. Other salary type rows do not need to be defined for this limit.
Tax cards in January 2019
Below, we explain which tax cards have been used in the January 2019 salary calculation. Please note that single income limit tax cards and tax-at-source cards will continue after January 2019. Other tax cards will no longer be used and they cannot be used in taxation as of February 2019. We have added all the mentioned tax cards in to the new salary calculation section. As an exception we have not added the A cumulative tax card to the old tax cards.
Tax card A
Tax card A and Cumulative tax card A are merged in the new payroll section into a single tax card, therefore the cumulative will no longer be used in Procountor. Tax card A uses an income limit by salary period, therefore it has a defined monthly, bi-weekly, weekly and daily income limit. These tax deduction cards will no longer be used from February 2019 onwards. Please note that for now, the software also enables you to add these tax deduction card types for the 2019 tax year.
Tax card for additional income
If a person has a second job alongside his main job which requires a tax card, they will use a tax card for additional income in their second job. As of February 2019 the tax administration will no longer use tax cards for additional income, therefore the earner will have the same tax card in each of their employment relationships.
Graded income tax card
Click the separate Graded card button in the employees Salary info view > Tax card window to add the graded income tax card information. First, add the tax card row information, that is, the entry into force date, then select as the tax card type Graded income tax card. After this, the Graded card button becomes active and you can enter the tax percentages shown in the view that opens. The graded income tax card can be used for the January 2019 salary calculation.
Freelancer tax card
This card may still be used for salary calculation in January 2019. After this, the card may no longer be used.
Source: Tax-at-source is switching to progressive taxation: https://www.vero.fi/tulorekisteri/yritykset-ja-organisaatiot/yksityiskohtaiset-tulorekisterin-ohjeet/64184/tietojen-ilmoittaminen-tulorekisteriin-kansainv%C3%A4liset-tilanteet/