Employer at a construction site or a shipyard – guidance on how to help your workers with their tax matters
Everyone who works at a construction site, a worksite of an installation project or at a shipyard must carry a photo ID that shows their tax number. The worker’s tax number must be entered in the tax number register.
The worker must first have a Finnish personal identity code – after that, the tax number can be issued.
If you are an independent contractor, i.e. a self-employed individual, you must find out what you have to do.
Select the option that best describes your situation.
The final part contains specific guidance on:
- how to give your workers instructions in tax matters
- what you can do on behalf of your workers
- what you as the employer are responsible for.
Frequently asked questions
- First, make an appointment for your worker to visit the tax office to get the identity code at the tax office. Appointments can be booked in MyTax or through the telephone service number +358 29 497 010. Without an appointment, the waiting times are longer.
- Tax offices that provide Finnish personal IDs
- No identity codes can be obtained at other local tax offices than those listed above.
- It is required that a worker 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:
Finnish personal identity codes for workers arriving in Finland
If a worker has a Finnish personal identity code and he is able to log in to MyTax, he can use MyTax to have his 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 your worker to visit the tax office to get the identity code at the tax office. Appointments can be booked in MyTax or through the telephone service number +358 29 497 010. Without an appointment, the waiting times are longer.
- Tax offices that provide Finnish personal IDs
- No identity codes can be obtained at other local tax offices than those listed above.
- It is required that your worker visit the Tax Administration’s office in person.
- The processing time is usually 1 to 3 business days.
- If your worker is a citizen of a country that is not part of the EU or the EEA, or if he has no citizenship, the Tax Administration will perform a check to make sure that he has a residence permit that also gives him the right to work in Finland. The decision letter he has received about his residence permit indicates whether he has the right to work. The right to work also shows on his 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:
Finnish personal identity codes for workers arriving in Finland
You can see your tax number on your tax card or in MyTax. After login, select the Communication tab, then click Taxpayer details and Tax number.
In March 2024, the details of all persons for whom the Tax Administration had not received any employee reports based on the reporting requirement in the construction industry during the past two years were removed from the public tax number register.
Read more: The tax number register will be updated in March 2024