Teacher income tax exemption?

[cairam]

http://www.vero.fi/en-US/Individuals/Ar ... oun(17262)

Reading this link, I would like to know if I would be considered exempt from income tax.
I am currently in Finland on a 3 month tourist visa, working unpaid in a city school in Espoo.
I have been asked to substitute teach some lessons and was told I need to apply for a work permit, thus giving me a residency permit.
Then apply for a Finnish social security number and then ultimately a tax card (from an agent at migri.fi) to avoid being taxed 60% (from the school).
I have a letter from the school stating their intention to employ me in this occasional, temporary capacity with an end date of May 31, 2013.
I arrived March 12, 2013.
Do I need to go through this work permit process? And would the taxes be that high if I don't obtain it? Or can I just make a request to the tax office for a tax card?
I have an appointment with the police tomorrow... But if I am reading the fees correctly, the expense of the permit may exceed the entirety of any wages I may earn.

Thank you.

[Pursuivant]

Well, a residence permit applications take months to process, so you will be looking working in August if we talk about realism here. You fall under the special clause of "teacher" and "under three months" :

"You do not need a residence permit for an employed person or any other residence permit in the following cases:
if you are an interpreter, a teacher, a specialist, or a sports judge or referee, you work on the basis of an invitation or a contract, and the duration of the job is no longer than three months". http://www.migri.fi/working_in_finland/ ... nce_permit

So yes - the "tax-at source" card would be the option of avoiding the 60% hit.

[cairam]

Thank you, immigration wanted to hoist me out on my own petard at the mention of working without a work permit when I went in today. Not to mention the go around about my non-visa visa!
I tried to explain my reference but to no avail.
So if you could assist me one more time, what do I do next? If I can legally work during my 3 month stay as a teacher, how do I get that permission officially?
More specifically how can the school pay me? I have no Finnish social security number, etc.
Do I just submit an application for a tax card and use that?

Again, thank you!

[Pursuivant]

You could try to apply the tax card at the tax office and see what happens. Print out the appropriate page (and in Finnish) off MIGRI - I guess they have highlighters in school. The passage in law is

81 § (11.6.2010/549)
Työnteko ilman oleskelulupaa

Oikeus tehdä ansiotyötä ilman oleskelulupaa on ulkomaalaisella, joka:

1) tulee kutsun tai sopimuksen nojalla tulkiksi, opettajaksi, asiantuntijaksi tai urheilutuomariksi enintään kolmen kuukauden ajaksi;

2) tulee kutsun tai sopimuksen nojalla ammattitaiteilijaksi tai urheilijaksi, mukaan lukien avustava, huoltava ja valmentava henkilökunta, enintään kolmen kuukauden ajaksi;

3) työskentelee merimiehenä joko kauppa-alusluetteloon merkityllä aluksella tai, tultuaan palvelukseen muualla kuin Suomessa, aluksella, joka pääasiassa liikennöi ulkomaisten satamien välillä;

4) tulee marjojen, hedelmien, erikoiskasvien, juuresten ja vihannesten poimintaan tai korjuuseen taikka turkistarhatyöhön enintään kolmen kuukauden ajaksi;

5) tulee suorittamaan toisessa Euroopan unionin tai Euroopan talousalueen valtiossa toimivan yrityksen vakituisena työntekijänä palvelujen tarjoamisvapauden piiriin kuuluvaa tilapäistä hankinta- tai alihankintatyötä, jos hänellä on mainitussa valtiossa oleskeluun ja työntekoon oikeuttavat luvat, jotka ovat voimassa työn päätyttyä Suomessa; tai

6) tulee Suomeen tutkijaksi toisessa jäsenvaltiossa solmitun tutkijadirektiivin mukaisen vastaanottosopimuksen perusteella tutkijadirektiivissä tarkoitetun tieteellisen tutkimushankkeen suorittamista varten enintään kolmen kuukauden ajaksi.

Ulkomaalaisella on kansainvälistä suojelua haettuaan oikeus tehdä ansiotyötä ilman oleskelulupaa:

1) kun hänellä on 11 §:n 1 momentin 1 kohdassa tarkoitettu asiakirja ja hän on oleskellut maassa kolme kuukautta; tai

2) kun hän on oleskellut maassa kuusi kuukautta.

Kun työnantajalla tai toimeksiantajalla ei ole toimipaikkaa Suomessa, ulkomaalaisella on oikeus tehdä ansiotyötä ilman oleskelulupaa:

1) tuote-esittelijänä tai elokuvatyöntekijänä enintään kolmen kuukauden ajan;

2) ulkomaisessa omistuksessa tai hallinnassa olevan moottoriajoneuvon henkilökuntaan kuuluvana, kun ulkomaalainen kuljettaa ajoneuvoa, jonka rajan ylittävä kuljetus viedään määräpaikkaan tai haetaan lähtöpisteestä, taikka kun liikennöinti Suomessa liittyy säännölliseen reittiliikenteeseen paikkakuntien välillä, joista ainakin yksi sijaitsee ulkomailla, eikä ulkomaalaisella ole asuinpaikkaa Suomessa; tai

3) ulkomailta Suomeen suuntautuvan seuramatkan matkanjohtajana.

Jos samaa ammattialaa koskeva työntekijän oleskelulupahakemus tai elinkeinonharjoittajan jatko-oleskelulupahakemus on tehty aikaisemman oleskeluluvan voimassa ollessa, ulkomaalainen saa jatkaa työntekoa kunnes hakemus on ratkaistu.

You might have to go see the immigration people, but when you can show the passage of law they usually become silent.

[cairam]

Wanted to update my results:
I was easily able to receive a tax at source card for work of less than 6 months (the 17e/day or 510e/m exemption with the remaining income taxed at 35%).
The office in Helsinki (Vuorikatu) was not able to find/see a tax treaty between America and Finland for the tax exemption of teacher income.
I was told the main office in Vantaa would have this information. Prior to going, I called the vero information line and he was able to see and confirm my income would be tax free... i.e. a specific treaty between America and Finland, not just the generic verbiage on the vero site.
Since I was there and thought it prudent, I also applied and received a Finnish Social Security number. The tax agent told me I could ask this person about the treaty and perhaps he could adjust my tax card. He was not able to find it, but was very nice and said he would look for it and contact me by email to provide the results. If he found it, it would be mailed to me, thus saving me a trip to Myrmakki.
All in all a decidedly simple and quick process, you just have to know to do it!

Armed with this I am now going to attempt to be paid and open a bank account.

Thank you again for the advice and assistance!

[cors187]

Heres the side notes of what just happened.
http://www.vero.fi/en-US/Precise_inform ... 2821275%29

[cors187]

You have to pass through work permit process and yeah working without pay does entitle You exemption from income tax. No income, no tax.

The employer needs to collect or have in "condition " the ability to pay insurances.No salary,No insurances,No paperwork= Illegal uninsured worker
http://www.vero.fi/en-US/Precise_inform ... 2814371%29

I cant find the doc or the link ,but i believe if worker has no Tax at source card or other tax-card, the Finnish employer has 5 or 10 or 14 working days(cant remember) to legally submit their own obligation documents for a worker, or else they have breached the Employer/Employee legislation.