Light entrepreneur

#What does light entrepreneurship mean?

Light entrepreneurship is a way of working like an entrepreneur without having a company of your own. You find your clients, agree on the price of the work, and do the work — Truster handles everything else. We invoice your client on your behalf, remit VAT, apply withholding tax according to your tax card, and pay your wages directly to your account. You don't need to set up a company, apply for a Business ID (Y-tunnus), keep books, or file a single notification with the authorities.

In practice, you work like an entrepreneur, minus the paperwork. All your jobs, invoices and payslips stay in one place, and you can see in real time what you've earned and what taxes have been taken into account — you can even get paid before the invoice due date with HetiPalkka.

Light entrepreneurship works just as well as a full-time way of working as it does for occasional gigs alongside employment, studies or retirement. Getting started is free and comes with no commitment — you only pay when you invoice.

#The best mobile apps on the market and the fastest invoicing

A light entrepreneur's workday doesn't happen at a desk, which is why Truster is built mobile-first. Our iOS and Android apps are the best on the market: native views make the most important everyday moments — the home view, receipts, payslips and chat — lightning fast, the receipt scanner reads a receipt with your camera and logs it for you, mileage is recorded automatically in the background to your driving log, and a push notification lets you know instantly when an invoice is paid or your wages are on their way. The same account works seamlessly in your browser too, so you can start on your phone and continue on your computer.

Invoicing is the fastest on the market: an invoice is ready in a minute. Choose your client — the company details fill in automatically straight from the Finnish Business Information System (YTJ) — add a description of the work and the amount, and Truster calculates the VAT and sends the invoice for you. We also monitor payment and remind your client if needed, so you never have to chase payments yourself.

#Benefits of being a light entrepreneur

The biggest benefit is freedom: you decide what work you do, for whom, and at what price — without the administrative burden of running a company. You don't need a Business ID (Y-tunnus), start-up grant, accounting firm or insurance negotiations. Start today and send your first invoice the same day.

The second benefit is security. Working through Truster, YEL pension insurance is handled directly in the service once your income exceeds the threshold, and accident insurance is in force during your gigs. Withholding tax is deducted from your pay according to your tax card, just like for an employee — no surprises from the tax authorities, and no unexpected tax bills you didn't see coming.

The third benefit is flexibility with money. Normally your pay is disbursed once your client has paid the invoice. With HetiPalkka you get your pay before the client has even paid (additional fee 5%), and with Pikamaksu your net pay lands in your account immediately after the invoice is paid, with no waiting for banking days (€25). You choose separately for each invoice what suits your situation.

The fourth benefit is deducting expenses. Work-related purchases, mileage and per diems reduce your taxable share — scan a receipt with the app and it's automatically taken into account in your payroll. Many are surprised by how much correctly recorded expenses increase their take-home pay. You can also deduct many work-related costs separately in your personal taxation.

#Mileage allowances, per diems and tax deductions

A light entrepreneur can receive tax-free expense reimbursements alongside invoicing, as long as the reimbursements have been agreed with the client in advance and the trips are logged in a driving log. In 2026, the mileage allowance for your own car is €0.55/km, the partial per diem €25 (workday over 6 hours), the full per diem €54 (workday over 10 hours), and the meal allowance €13.50 per meal. The Truster app keeps your driving log for you, and reimbursements are added to the invoice with a few taps.

In addition to expense reimbursements, you can deduct many work-related costs in your own personal taxation as income-generating expenses: tools and supplies such as your phone, computer and work equipment including maintenance and repair costs, a home-office deduction if you work from home, and work-related training and course fees. YEL insurance contributions are also fully deductible. Note, however, that travel reimbursements already received tax-free from your client cannot be deducted again — their tax benefit has already been received through your pay.

#Social security for light entrepreneurs

YEL pension insurance is the foundation of a light entrepreneur's social security: it builds your pension and affects, among other things, the amount of your sickness and parental allowances. YEL becomes mandatory once your entrepreneurial income exceeds the statutory annual threshold (€9,423.09 in 2026), and the insurance costs the same at every insurance company. In the Truster app you take a YEL test that tells you whether you're required to take out insurance — and if you are, YEL is arranged directly in the service in a few minutes.

When we pay your wages, we also automatically remit the statutory health insurance contribution to the Tax Administration (1.91% in 2026). This contribution funds, among other things, sickness allowance and parental allowances. If the YEL test shows you're not required to take out insurance, the contribution isn't withheld at all.

Unemployment security is also better than many think: a light entrepreneur can belong to an unemployment fund just like an entrepreneur or an employee. If you become unemployed, you may be entitled to Kela's basic unemployment allowance or the earnings-related allowance paid by an unemployment fund.

Your insurance coverage is complemented by Truster Turva, which includes accident, liability and legal expenses insurance for your gigs, plus an extensive contract library — including a ready-made assignment agreement template for agreeing with your client, in writing, on the scope of the work, price, payment terms and expense reimbursements.

You'll find insurance terms, product guides and contract templates all in one place: Truster Turva →

#Light entrepreneurship vs. employment and running your own company

Compared to employment, a light entrepreneur decides for themselves on the content, price and schedule of their work — while keeping an employee-like everyday life: pay arrives in your account already taxed, and you don't need to worry about tax returns or bookkeeping. Compared to running your own company, light entrepreneurship is a risk-free way to get started: no setup costs, no fixed monthly fees under the commission model, no accounting firm invoices, and no obligations that keep running even when there's no work.

Many also use light entrepreneurship as a testing ground: you can see whether an idea is viable within a few months, with real clients and real invoicing, without having to unwind anything if you change direction. And if you decide to stay the course — the path to a sole proprietorship (toiminimi) is ready and waiting within Truster.

#Who is light entrepreneurship for?

Light entrepreneurship suits almost anyone who employs themselves: builders and renovators, cleaners, hairdressers and beauticians, photographers, musicians and performers, coaches, consultants, software developers, food and courier delivery drivers, translators, graphic designers — and anyone who wants to try selling their skills without any risk. It's also an excellent way to do gig work alongside studies, employment or retirement: you invoice when there's work, and you pay nothing when there isn't.

#When your business grows

Light entrepreneurship is also a safe first step towards running your own company. Once your invoicing becomes steady and a Business ID (Y-tunnus) starts to make sense, you can move to Truster's Sole Proprietorship (toiminimi) service with just a few taps — we set up the sole proprietorship (toiminimi) for you, and your clients, invoices and history come along with you. You don't have to make a final decision right away: start light and let the service grow along with your business.