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Finnish personal identity codes for workers arriving in Finland
The Digital and Population Data Services Agency issues Finnish personal identity codes. In some cases, identity codes can be issued by the Finnish Immigration Service or the Finnish Tax Administration. Personal identity codes for children under 15 can be issued only by the Digital and Population Data Services Agency.
You can request a identity code from the Tax Administration if you need it for tax-related reasons when you start working in Finland. You need to have a personal identity code to get a tax card or a tax number. You must have a tax number if you work at a construction site or a shipyard.
Do you already have a Finnish personal identity code?
See the instructions for getting a tax card.
Select the sub-page that is relevant to your situation.
Read the instructions for entering your tax number into the tax number register.
If you need a personal ID in addition to a tax card or tax number, follow these instructions:
Book an appointment at a service point
If you need a personal identity code and a tax card or tax number, you need to visit a service point. Please note that only some service points issue personal identity codes. The processing time is usually 1 to 3 business days.
To book an appointment, call the Tax Administration’s telephone service at 029 497 010 (if you are calling from abroad, +358 29 497 010).
Alternatively, your employer can book the appointment for you, by calling the Tax Administration.
Service points where you can get a Finnish personal identity code
Bring all the required documents with you
When you visit a tax office to get a personal identity code, you need to have all the necessary documents with you. If your employment contract or account describing your work in Finland is inadequate, the Tax Administration cannot give you a personal identity code.
Make sure to fill in the registration form in advance: Registration information on a foreigner staying in Finland temporarily (6150e). Do not sign the form until at the tax office.
You will also need one of these applications:
- If you are staying in Finland for 6 months or less: Non-resident's application for tax at source card, tax card, tax prepayment or tax number (5057e)
- If you are staying in Finland for more than 6 months: Application for tax card, tax prepayment or tax number – current or former foreign residents (5042e)
IF YOU WORK AT A CONSTRUCTION SITE OR A SHIPYARD OR IF YOU ARE A SEASONAL WORKER
You can provide the information on the online form even before you visit the service point if
- you work at a construction site or shipyard and need a tax number or
- you are a seasonal worker and apply for a non-resident taxpayer’s progressive tax card.
Call the Tax Administration’s telephone service at 029 497 010 (if you are calling from abroad, +358 29 497 010), and we will email you instructions and a link to the online form.
Filling in the online form in advance will speed up the processing of the matter at the service point.
If you work at a construction site or shipyard, we advise you to submit the form two weeks before your visit to the service point. If you are a seasonal worker, submit the form one week before your visit.
What are the documents to bring along?
Bring these documents to the service point:
- the registration form and application (5057e or 5042e) (make sure to fill these in beforehand)
- a valid passport or official proof of identity with a photograph, from which you can be easily identified
- an employment contract if you work for an employer who pays you wages
- a commissioning contract if you work as a self-employed individual
- if your employment contract or commissioning contract does not describe the work you do in Finland, your employer or principal customer or the Finnish party ordering the work must write a report that includes the following information:
- your full name and date of birth
- details on your employer or principal
- information on the work you do in Finland
- the start and end dates of your work in Finland
- the place where you work (e.g. workplace, contract site and address)
- the party in Finland who ordered the work.
Bring these documents to the service point:
- the registration form and application (5057e or 5042e) (make sure to fill these in beforehand)
- a valid passport from which you can be easily identified
- a valid residence permit or visa, where applicable (depending on the length of your stay and your nationality)
- an employment contract if you work for an employer who pays you wages
- a commissioning contract if you work as a self-employed individual
- if your employment contract or commissioning contract does not describe the work you do in Finland, your employer or principal customer or the Finnish party ordering the work must write a report that includes the following information:
- your full name and date of birth
- details on your employer or principal
- information on the work you do in Finland
- the start and end dates of your work in Finland
- the place where you work (e.g. workplace, contract site and address)
- the party in Finland who ordered the work
If you are not a citizen of the EU, the EEA or Switzerland, you will usually need an employee’s or an entrepreneur’s residence permit to work in Finland. Your right to work or do business is usually stated on your residence permit decision or card. If your right to work in Finland is not valid, the Tax Administration cannot issue the identity code to you.
Documents to provide information on your work in Finland including the validity of your right to work here
For receiving the Finnish personal identity code from the Tax Administration, you are required to present a copy of your employment contract and other documentation to prove that you will actually carry out work here. The Tax Administration will not issue the identity code unless reliable documentation concerning your work has become available. This means that if you merely show a preliminary contract of employment – or a letter where a work assignment is offered to you – it will not be sufficient.
If your citizenship is of a country outside the EU, and you are not a citizen of Norway, Iceland, Liechtenstein or Switzerland, you will additionally be required to prove that your right to work in Finland is valid in accordance with the provisions of the Aliens Act (Ulkomaalaislaki (301/2004)) or the provisions of the Act governing seasonal workers (Kausityölaki (907/2017)). Work permits issued by other EU countries do not entitle you to work in Finland.
It is within the Tax Administration’s jurisdiction to issue a Finnish identity code only to a worker who requests it because of his or her work in this country. When submitting your request for the identity code, you need to show your employment contract and additionally, documentation concerning the work to be carried out in Finland. If enough information on the work to be done here is not indicated by your contract, your employer company will be required to give the following details in writing:
- What work you will do in Finland
- Start and end dates of your work
- The Finnish location where work will be done
- Name of the company that ordered the work assignment
If your work here is based on your operation of a trade or business as a self-employed professional, you need to present a copy of the contract of your assignment or job in Finland.
If the text of the contract contains no mention of the work commissioned from you to perform here as a self-employed person, you will additionally need to present a written account on which your customer describes your upcoming work in Finland. The written account should contain the same details as are required of employees (see above).
In the same way, if your work here is based on using an invoicing service or on working as a leased employee, you will be required to give the same details and present similar documentation. The identity code cannot be issued only by reference to an employee leasing contract, made between a leasing agent company and an individual worker who agrees to perform work as a leased employee in the future. Issuance of the identity code is only possible at the stage when a contract is signed, outlining the leased employee’s exact assignment/job to be done here. In the same way, freelance workers using an invoicing service company (sometimes called “light” entrepreneurship) would be required to present their contract with the invoicing service company, and additionally, their contract concerning an exact assignment or job to be done.
If you have some other role – you are not an employee – in a foreign company (if you are the company’s shareholder or member of the board of directors, etc.), you will be required to give details of that role and present the company’s trade register certificate or similar documents to provide proof of your activities. In addition, you need to submit a written account describing your work to be done in Finland – for example, a photocopy of a contract between your company and a customer having a business operation in Finland, a written description prepared by your customer containing facts and information on the commissioned work performance, etc.
In general, if your citizenship is of a country outside the EU, and you are not a citizen of Norway, Iceland, Liechtenstein or Switzerland, you need to have the Finnish Immigration Service grant you a residence permit, which gives you the right to work in Finland.
However, some specialists and people in certain other occupations are given the right to work here for a short period, under provisions of § 81 b of the Aliens Act, even if they have no residence permit. In that case, you would need to present an employer-provided document that affirms that the requirements relating to § 81 b of the Act are applicable to your circumstances. For more information on the requirements, including professional qualifications and restrictions on maximum earnings, see the website of the Immigration Service:
Working without residence permit | Migri
Residence permits on the basis of work | Migri.
The legal norms that govern your right to work here are found either in the Aliens Act or in the Act governing seasonal work. Work permits issued by other EU countries do not entitle you to work in Finland. However, to have a work permit in another EU country may provide you a right of residence.
Example: The country of your citizenship is Kazakhstan. However, you live in Poland and you work for a Polish employer company. You have a valid residence permit of an employed person issued by authorities in Poland. Your employer sends you to Finland to work on a temporary, short-term job. Your legal rights to reside and to work in Finland are restricted to max. 90 days (over the course of 180 days), under the provisions of § 81 b of the Aliens Act. If it is known that your assignment/job is for longer than 90 days, you will need a “residence permit for an employed person”, issued by the Immigration Service. This permit must be obtained before you start working.
Read more about posted workers’ right to work here (Työsuojelu.fi)
If instead of a residence permit issued by the Immigration Service, or instead of the provisions of the Act governing seasonal work or § 81 b of the Aliens Act, you have the right to work by virtue of other legal grounds — for example, you are a family member of an EU citizen — you must turn to the Finnish Digital Agency (the DVV) to request the Finnish personal identity code.
Foreign companies in the role of an employer
Issuing Finnish identity codes to workers is a faster process if the employer company has a registration with the Tax Administration, or has received a tax-at-source card from the Tax Administration, before the company starts operating.
It is required of all foreign companies conducting business here to submit a start-up notice to the Tax Administration before their first transactions in Finland. Alternatively, instead of registration, foreign companies have the option of submitting an application for a tax-at-source card. This is feasible for companies that only have a short-term task to complete, and as a consequence, no permanent establishment would be formed and no obligations for business registration arise.
Read more:
Are you staying in Finland for a longer time?
If you stay in Finland for longer than one year, you may have the right to a Finnish municipality of domicile. The Digital and Population Data Services Agency will assess the requirements for residency and determine whether you can be assigned a municipality of domicile in the Population Information System.