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New large worksite – what should employees and companies take into account?

On this page, you can find instructions related to tax matters that should be taken into account when a large worksite starts operating in Finland. The instructions are presented from the points of view of employees and companies. In this context, the term “worksite” refers to construction sites and shipyards.

Report a new worksite to the Finnish Tax Administration for stakeholder cooperation

If you are the main contractor, employer exercising primary control or developer, you can notify the Finnish Tax Administration of the start of a new construction site or shipyard. Once we have received the notification, we will contact you to assess the need for cooperation. Cooperation may mean regular communication, guidance and advice, organising the tax matters of workers coming to the worksite from abroad, organising the employer’s statutory obligations, including reporting, or combating the shadow economy.

Report a new worksite using this form

Instructions for companies

Read the instructions on how to operate at a large worksite. The wizard below tells you how to instruct your employees, what you can do on behalf of your employees, and what your obligations as an employer are.

Instructions for employers

Employer at a construction site or a shipyard – guidance on how to help your workers with their tax matters

Employee from abroad (

Read the instructions for foreign companies operating in Finland:

Foreign business in Finland

Expanding your business from abroad to Finland ( 

Reports on construction work

Information about taxation for construction companies: Suomeksi / In English / Eesti keel / Po Polsku / Pусский / Deutsch

Information about taxation in other languages (Estonian, Ukrainian, Polish, Russian, Belarusian, Chinese and Thai)

Instructions for employees

Read the instructions on what to do when you arrive in Finland to work and you need a tax card and/or tax number, and a Finnish personal identity code for them:

Arriving in Finland to work

Read the instructions for employees coming to work at a construction site or shipyard in Finland:

Working in construction or shipbuilding in Finland – instructions for workers

Tax numbers are required at construction sites and shipyards

The Work in Finland guide helps you find the instructions of Finnish authorities:

Work in Finland (

Information about Finland and living in Finland (

Page last updated 2/17/2023