Finnish personal identity codes for workers arriving in Finland
Date of issue:
In force until further notice
More than 30 foreign citizens who need tax registration are arriving to a worksite or farm
Please contact the Tax Administration in advance if more than 30 foreign citizens are arriving to your worksite or berry farm to pick berries. They may need Finnish personal identity codes, tax cards and/or individual Tax Numbers. Contact us in advance to facilitate planning.
Form for making an appointment
When you have sent the form to the Tax Administration you get an automatic acknowledgement of receipt. One of our employees will send you a message or call you in 2 business days.
In the period 4–8.7.2015, we won’t be able to process any feedback.
Please read the guidance and have your employees fill in the appropriate paper forms before the appointment
Workers arriving in Finland can receive their Finnish personal identity codes from the local tax office. The Finnish Tax Administration is entitled (starting 1 June 2012), with a parallel authorization with Local Register Offices (called maistraatti in Finnish; magistraten in Swedish), to enter information into the Population Register System and distribute identity codes to foreign citizens who arrive to work in Finland. Starting 1 March 2013, the Tax Administration has issued identity codes to all foreigners regardless of how long they stay in the country. However, if you stay longer than a year, your case is handled by the Local Register Office and a Finnish municipality may be entered in the Population Register System as your Finnish domicile.
You can get a personal identity code at a tax office on the condition that you need it for tax-related purposes. This means that the Tax Administration will usually enter the following data to the information system: Full name, Date of birth, Sex, Place of birth, Address, Citizenship, Native language and Occupation. Foreign citizens must fill out a registration form to obtain the Finnish personal identity code.
The registration form also includes questions through which the Tax Administration collects information for its own use, such as the Name of the employer or customer for whom the foreign citizen will be working, Length of stay in Finland, Start and End Dates of working in Finland, Estimated amounts of wages or compensation and Employment Status (whether they work under an employee-leasing contract, under an employment contract or as independent contractors who are self-employed). We recommend that applicants fill out the registration form in advance before they bring it to the local tax office. Application forms for tax cards:
It is required that the applicant for a personal identity code visit the office of the Finnish Tax Administration personally. Not all local tax offices distribute identity codes. For more information, see the list at the end of this article.
Required documentation for purposes of personal data registration
At the local tax office, the foreign citizen's identity will be checked from a passport or other official travel document. The Finnish Tax Administration will perform additional checks as to whether the individual's arrival and stay in Finland comply with the relevant requirements. For this reason it is important that the foreign citizens make sufficient documentation available to the tax office. The exact documentation requirements vary, depending on the country from which the foreign citizens are coming. See below.
Citizens of EU member states or EEA countries
1. Your passport that continues to be valid or alternatively an official identity card of a Schengen country with a photo that enables easy identification and comparison.
2. If more than three months have elapsed after arrival in Finland, certificates of registration of a foreign citizen's residence permit will also be required. As noted above, this is not necessary if you arrived less than three months ago. For more information, click "Registering a right of residence" — Oleskeluoikeuden rekisteröinti (www.poliisi.fi).
3. Your employment contract or another written explanation of the main terms and conditions of the employer/employee relationship in respect of the work being done in Finland. This documentation is necessary because it provides confirmation that there is a justified reason for the authorities to issue a personal identity code and to enter the data in the registers concerned.
Citizens of non-EU, non-EEA states
1. Your passport that continues to be valid; with a photo that enables easy identification and comparison.
2. In case you have arrived in Finland as a foreign citizen and the type of work that you do has not been listed in Section 81, Subsection 1 of Aliens Act, you must have a valid residence permit of an employed person.
In the construction industry, the citizens of non-EU and non-EEA states cannot work in Finland without residence permits unless the work is a temporary subcontract assignment that the foreign citizen will perform as an employee of a company domiciled in another country of the EU/EEA, with a permanent employment contract, and with valid residence permits and work permits in the other EU/EEA country concerned. These permits must continue to be in force even after the date when the assignment in Finland is completed. Work may be done without a residence permit for a maximum of three months in the course of a six-month period.
For precise information on the legitimacy of residence and work, please visit the website of the Immigration Service at www.migri.fi.
3. Your employment contract or other written explanation of the main terms and conditions of the employer/employee relationship in respect of the work being done in Finland. This documentation is necessary because it provides confirmation that there is a justified reason for the authorities to issue a personal identity code and to enter the data in the registers concerned.
Once the checks are made, the Tax Administration will enter the foreign citizen's personal data in the Population Register System. The personal identity code will then be issued without further delay. No fee is charged for the registration.
Units of the Tax Administration that issue personal identity codes
The following tax offices handle applications for identity codes. No fee is charged. Identity codes are also issued by local register offices — called 'maistraatti' in Finnish; 'magistraten' in Swedish — and the offices of the Social Insurance Institution (Kela). However, local register offices and Kela do not issue Tax Numbers.
Ahvenanmaan verotoimisto: Maarianhamina (Åland Islands)
Etelä-Pohjanmaan verotoimisto: Seinäjoki
Jokilaaksojen verotoimisto: Ylivieska, Raahe
Kaakkois-Suomen verotoimisto: Imatra, Kouvola, Kotka, Lappeenranta, Mikkeli (Customer service closes on 19.9.2014), Savonlinna,
Kainuun verotoimisto: Kajaani
Keski-Pohjanmaan verotoimisto: Kokkola
Keski-Suomen verotoimisto: Jyväskylä, Jämsä (Office to be closed down on 1.1.2015)
Lapin verotoimisto: Rovaniemi, Sodankylä, Kittilä
Meri-Lapin verotoimisto: Kemi
Sisä-Suomen verotoimisto: Tampere, Hämeenlinna
Pohjanmaan verotoimisto: Närpiö, Pietarsaari, Vaasa
Pohjois-Karjalan verotoimisto: Joensuu
Pohjois-Pohjanmaan verotoimisto: Kuusamo, Oulu
Pohjois-Savon verotoimisto: Iisalmi, Kuopio, Varkaus
Päijät-Hämeen verotoimisto: Lahti
Pääkaupunkiseudun verotoimisto: InTo, Vantaa, Vuorikadun toimipiste (Helsinki Area Tax Office in Vantaa and at Vuorikatu)
Satakunnan verotoimisto: Rauma, Pori
Uudenmaan verotoimisto: Järvenpää, Lohja, Porvoo
Varsinais-Suomen verotoimisto: Salo, Turku.