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Project supervisor – submit details on all employees at the site

If the site has no appointed project supervisor or main contractor, the party commissioning the construction is responsible for reporting. 

When must employee details be reported?

You must report employee details if both of these conditions are met:

  • the site is a shared construction site, i.e. there are two or more companies working at the same time or one immediately after the other.
  • the total value of the contracts at the site is over €15,000 without VAT. 

Project supervisor – instructions for reporting


Receive information from companies working at the site

As the project supervisor, you must receive information on all employees working at the shared construction site. Contact the companies at the site and instruct them how to report their employee details to you.

Details must be filed on all employees working at the construction site:

  • your company’s employees
  • other contractors at the site and their employees
  • people who are not construction workers but whose work is related to the construction job, such as cleaning professionals or office workers.

Report the required details on all the employees to the Tax Administration. Make sure that the other companies at the site remember to report all changes in staff to you, as well. As the project supervisor, you are responsible for ensuring that the reported information is correct.


File reports monthly

File the first employee report when the work at the construction site starts.

You must report the required information for every month by the 5th day of the second month following the reported month. For example, if you are reporting information for July, you must file the report by 5 September.

Report the details of an employee only if they have worked at the site in the reported month.

Do not report details on employees who

  • have not started working at the site yet
  • have stopped working at the site
  • are temporarily away from the site for the entire month.

File the final employee report after the work at the site has been completed.


How to report

You can submit details in MyTax.

Go to MyTax

How to file an employee report in MyTax

If you are submitting large batches of data, use

Instructions for reporting – data format specification for employee details (VSTYONTE)

If you cannot submit the information electronically, file the report on paper.

If someone else files information on your behalf, you must authorise them to do so. Read more about authorisations.


Making corrections

If you need to make corrections, file a replacement report. Use the identifier of the report you want to replace. Submit both the corrected details and the details that do not require corrections.

Frequently asked questions about filing reports

You do not need to report employee details on

  • persons delivering goods to the site
  • guests and public officials
  • employees doing something other than construction work on an unenclosed site.

Report work days and work hours only if you have exact records of them. Report the number of full days and hours. If you only have estimated numbers, do not report this information at all.

Report either one of the following:

  • the employee’s tax number, date of birth, first name and last name
  • the employee’s Finnish personal ID.

Who is the project supervisor at the construction site?

The project supervisor is the main contractor appointed by the constructor. If there is no appointed main contractor, the project supervisor is the constructor. This means that the constructor is responsible for reporting.

A construction site can only have one project supervisor.

What is a shared construction site?

A shared construction site is a site where at least two different companies work at the same time. This means that even small renovation job can result in a shared site. For example, a painting company’s surface treatment work that involves installation work by an electrical contractor is considered a shared construction site.

A construction site is also considered to be shared if work starts with one employer but other employers will come to the site later. The first reports must be filed as soon as the first employer starts their work.

Example: City employees are renovating a municipal building. A private electrical contrator comes to work at the site, as well. This makes it a shared construction site. The city must now report the details of its own employees to the project supervisor, who must report them on to the Tax Administration.

Page last updated 11/1/2019