Reports on construction work – contract and employee details
The customers who buy construction work must collect information on the contracts in order to include it in their reporting. The Project Supervisor of the construction project must collect information on the people who work at the shared construction site.
They must e-file monthly reports to the Tax Administration starting September 2014. First find out whether it is contract or employee details that you must report. The criteria for contract reporting are not the same as those for employee details reporting.
The guidance on this page is applicable not only to all business entities and all types of companies, but also to other organisations such as municipalities (guidance for municipalities given in Finnish and Swedish only).
Buyers of construction work must file reports on their construction contracts
You must file a report on a contract if any of the following applies to your company:
- You buy work or sign a contract that is considered 'construction services' under the Value-Added-Tax Act.
- You buy services of setting up and dismantling of scaffolds for a building.
- You lease employees to do work that relates to the above.
Remember that you only need to file the report if the contract value exceeds €15,000.
Project supervisors must give details on the employees
You must file details on the employees at the site if:
Your company is the Project Supervisor of a construction project at a shared site
Your company is the builder-developer of a construction project at a shares site and there is no agreement on who's the Project Supervisor.
Remember that the reporting threshold is €15,000 – ex VAT – in total contract value of the building contracts.