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contributor

Concept · WE BUILD Terminology · Draft

URI

https://iri.suomi.fi/terminology/webuild/contributor

Terms

Preferred term, Draft
Synonym, Draft
Synonym, Draft

Definition

the role of an economic operator whose fulfilment of legal obligations to declare and pay social security contributions is the subject of a social security contribution attestation

Note

In an employment context, the contributor is normally the employer liable for contributions arising from the employment of workers. The concept may also cover a self-employed economic operator where applicable. The contributor is distinct from the authority issuing the attestation and from a third party that merely submits declarations or transmits payments on its behalf.

Organization

Finnish Tax Administration

Created at

Modified at

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