KPMG in Finland reports that updated guidance has been issued recently on how to determine employees’ taxable gross salary for Finnish tax purposes in cases where the employee has a net salary agreement and the work is performed in Finland. The guidance is written for foreign employers that have posted employees to Finland and have agreed on net salary. However, the same principles basically also apply in case of a domestic employer, but the domestic employer will need to gross up the salary already at the payroll stage.