Berry picking or other seasonal work – how to take care of your taxes

  • First, make an appointment for visiting the tax office, and get the identity code at the tax office. Appointments can be booked in MyTax or through the telephone service number +358 29 497 050. Without an appointment, the waiting times are longer.
  • Personal identity codes can be obtained at the following tax offices: Helsinki (Hämeentie), Ivalo, Joensuu, Jyväskylä, Kemi, Kittilä, Kokkola, Kuopio, Lahti, Lappeenranta, Maarianhamina, Oulu, Pori, Rovaniemi, Seinäjoki, Tampere, Turku and Vaasa.
  • No identity codes can be obtained at other local tax offices than those listed above.
  • It is required that you visit the Tax Administration’s office in person.
  • The processing time is usually 1 to 3 business days.

It is within the Tax Administration’s jurisdiction to issue Finnish personal identity codes only for reasons relating to taxes and only if grounds exist, as defined by law, for the Tax Administration to enter the applicant’s personal data into the Population Information System.

Read more:

Foreign employees can get identity codes at a tax office

Tax offices that provide Finnish personal IDs

If you have a Finnish personal identity code and you are able to log in to MyTax, you can use MyTax to have your tax number entered into the Public Register of Tax Numbers. See guide on how to add the number to the register yourself

  • First, make an appointment for visiting the tax office, and get the identity code at the tax office. Appointments can be booked in MyTax or through the telephone service number +358 29 497 050. Without an appointment, the waiting times are longer.
  • Personal identity codes can be obtained at the following tax offices: Helsinki (Hämeentie), Ivalo, Joensuu, Jyväskylä, Kemi, Kittilä, Kokkola, Kuopio, Lahti, Lappeenranta, Maarianhamina, Oulu, Pori, Rovaniemi, Seinäjoki, Tampere, Turku and Vaasa.
  •  No identity codes can be obtained at other local tax offices than those listed above.
  • It is required that you visit the Tax Administration’s office in person.
  • The processing time is usually 1 to 3 business days.
  • If you are a citizen of a country that is not part of the EU or the EEA, or if you have no citizenship, the Tax Administration will perform a check to make sure that you have a residence permit that also gives you the right to work in Finland. The decision letter you have received about your residence permit indicates whether you have the right to work. The right to work also shows on your residence permit card.  
  • The Immigration Service (Migri) issues the permits.

It is within the Tax Administration’s jurisdiction to issue Finnish personal identity codes only for reasons relating to taxes and only if grounds exist, as defined by law, for the Tax Administration to enter the applicant’s personal data into the Population Information System.

Read more:

As of 1 February 2022, the Tax Administration checks whether workers arriving to Finland from outside the EU or the EEA have the right to work

Foreign employees can get identity codes at a tax office

Tax offices that provide Finnish personal IDs

 

To make it easier for workers and the berry farmers who employ them, the Tax Administration is planning to send teams of tax-service employees to the farm locations. Our teams would serve the seasonal workers who are starting their berrypicking work; the teams would handle tax registrations and issue Finnish personal identity codes to the workers. This way, the workers do not have to visit the tax office themselves. 

Workers from other countries must receive Finnish personal identity codes because tax rules require it. Because the need for the personal identity code arises for a tax-related reason, it is within the jurisdiction of the Tax Administration to issue the identity code to foreign citizens who request it. The law requires that a Tax Administration employee meets every newly arrived worker in person and checks their passport or documentation for foreign travel to verify their identity.  

Our teams’ visits to berry farms are based on specific decision-making at the Tax Administration: each visit is separately decided. 

Instructions for employers – here’s what to do 

To start making an appointment for our team, log in to MyTax to submit a request. After that, we give you a telephone call (our phone numbers begin with 029 497-) to discuss your request in detail. The purpose of the phone call is to make it easier for both parties to take care of the registrations. 

If an on-location visit is agreed upon and an appointment is made accordingly, you will receive an electronic message to remind you of the date and time – the message arrives 1 or 2 days before the agreed date. However, if you prefer, you can choose not to be reminded.  

  1. Select the Activities tab on MyTax home page.
  2. Go to Messages and communication.
  3. Click Appointments. The calendar appears, so you can pick a date and time that suits you.
  4. Go to the list under Tax office to select the tax office located in your district.
  5. Choose “Personal ID and tax number for more than 5 foreign employees” under Subject selection.
  6. Then choose “The group requests that a tax official visits them” under Location selection.
  7. After filling in the remaining spaces, click OK.

People who come to Finland from foreign countries for seasonal work, e.g. to pick berries or to work in the tourist business, must normally pay tax to Finland. The important factors that affect your tax treatment are how long you stay and whether you work for a Finnish or non-Finnish employer company.

If you stay in Finland for 6 months or less, your employer must withhold 35% source tax on your pay. However, before calculating the amount to be withheld, the employer may deduct €510 per month or €17 per day from your gross income, on the condition that you have received a tax-at-source card and have presented it to your employer.

Read the guidance that matches your circumstances

You will be working for a Finnish employer

You will be working for a foreign employer

You can demand taxation under the progressive scheme

If you are a resident of a country within the European Union or the European Economic Area or of a country that has a bilateral tax treaty with Finland, you can demand that your income be taxed progressively.

You will need a Finnish personal ID to obtain a tax card. You can get it at the tax office. It is required that you visit the office in person. You must take with you

  • a completed registration form (Form 6150e)
  • your employment contract
  • your passport
  • a permit issued to you regarding your seasonal work (a certificate of employment, a visa for a fixed period, or a residence permit for a fixed period).

The permit that entitles you to carry out seasonal work is necessary if your home country is not in the EU or the EEA. Request for a certificate for seasonal work (Finnish Immigration Office)

If you already have a Finnish personal ID, you can send us the application for progressive taxation by post.

You will receive a nonresident’s tax card which you must present to your employer before your first payday.

If you are staying longer than 6 months, your employer must withhold the percentage rate printed on your tax card when paying you. Your tax treatment is based on the progressive scheme, and both your Finnish-sourced and foreign-sourced income will be taken into account when your income tax rate is determined. However, if you are a permanent resident of a foreign country, that country and Finland may have signed a tax treaty that prevents Finland from imposing tax on the income you receive from sources outside Finland.

Read the guidance that matches your circumstances

You will be working for a Finnish employer

You will be working for a foreign employer

Employers must take out insurance for their seasonal workers

In addition to the withholding of taxes on the seasonal workers’ pay, employers have other obligations, too. The obligations listed here concern Finnish employers and foreign employers that are treated as having a permanent establishment in Finland.

Seasonal workers who receive at least €741,75 in monthly pay (in 2022) are covered by the Finnish health insurance scheme based on their work. The employer must then withhold the health insurance contribution (health care contribution and daily allowance contribution) from the wages of the seasonal worker. The health insurance contribution is included in the tax rate if the seasonal worker has a tax card for non-residents. In addition, the employer must pay the employer's health insurance contribution.

Employers may also have to arrange for the following social insurance contracts and pay the related premiums to the insurance company they have chosen:

Starting 2018, the pay of seasonal workers is no longer subject to unemployment insurance contributions. However, the recently amended Finnish legislation on seasonal work has not changed any other types of social insurance.

The Finnish act governing seasonal workers (laki kolmansien maiden kansalaisten maahantulon ja oleskelun edellytyksistä kausityöntekijöinä työskentelyä varten, 907/2017) provides the following definition of a seasonal worker: he or she is a citizen of a third country (a country other than an EU member state, Iceland, Liechtenstein, Norway or Switzerland) whose country of residence is elsewhere than in an EU member state, Iceland, Liechtenstein, Norway or Switzerland, who is staying in Finland legally and for a temporary period in order to perform work on a seasonal basis under a temporary employment contract, which is signed by the worker and an employer established in Finland.

Insurance premiums do not have to be paid if a seasonal worker arriving from an EU/EEA country or Switzerland is a holder of an A1 certificate, issued by their country of residence, proving that they are covered by the social insurance system of that country.

Groups larger than 5 workers must be registered

Make an appointment at your local tax office if more than 5 workers come from abroad to work e.g. at a farm and need personal IDs, tax cards and/or tax numbers.

Make an appointment in MyTax

If you cannot log in to MyTax, make an appointment by calling 029 497 050.