Jälkiverot ja YEL-maksut -laskuri

Finland has no single named 'disguised employment' statute — status is instead assessed against työsuhteen tunnusmerkit (the employment-relationship criteria in Työsopimuslaki 1:1 §: work performed personally, under the employer's direction and supervision, for pay). Kevytyrittäjät (invoicing-service light entrepreneurs) are the group most exposed, since Eläketurvakeskus/pension insurers have flagged that many are, in substance, employees who should be TyEL-insured rather than YEL-insured. If a pension insurer (or the AVI, Aluehallintovirasto, on referral) determines the relationship was really employment, the party held to be the employer becomes retroactively liable for unpaid TyEL contributions (both employee and employer shares) for the period the relationship existed. lookbackYears=5 models the Työntekijän eläkelain (395/2006) vanhentumisaika — a pension provider's claim for unpaid TyEL contributions lapses 5 years from when the contribution fell due, so retroactive assessments are generally capped at that window. A SEPARATE tax-side exposure also exists: Verohallinto can reassess (jälkiverotus) the affected years' income tax to reflect reclassified income/deductions, normally within 3 years from the end of the calendar year the tax should have been assessed, extended to 5 years if the taxpayer neglected their reporting obligation, and further extended (from the year charges are filed) for aggravated tax fraud. penaltyRatePerMonth (0.79%/mo = 9.5% p.a.) uses the Verohallinto-confirmed 2026 general verotuksen viivästyskorko (tax-arrears interest) rate as the best-sourced proxy for interest accruing on a retroactively-established liability — it was NOT independently cross-checked against the specific contractual arrears-interest clause a TyEL insurer applies when arranging cover retroactively, and is the single least-certain figure in this file.