Coming to finland for seasonal work? How to submit requests for tax cards, finnish personal identity codes or EU citizen’s registration
This page provides information on how to apply for
- a tax card when you have a Finnish personal identity code
- a tax card and a Finnish personal identity code
- registration of an EU citizen’s right of residence.
These instructions were issued jointly by the Finnish Tax Administration, the Digital and Population Data Services Agency (DVV) and the Immigration Service.
What is the personal identity code?
The personal identity code is a permanent identifier stored in the Population Information System and used by many public authorities and services to identify a person.
You need the identity code before you request a tax card, which you will need when you work in Finland.
If you have been issued a Finnish personal identity code previously, you do not need to apply for it again. The following are typical circumstances where an identity code may have been issued to you:
- You have worked in Finland before.
- You have a residence permit for seasonal work issued by the Immigration Service.
If the Immigration Service issues you a personal identity code when granting you a residence permit, the identity code is marked on your residence permit card.
If you do not have a Finnish personal identity code yet, you can request it
- from the Finnish Tax Administration when you apply for a tax card, or
- from the Digital and Population Data Services Agency (DVV).
When you apply for a personal identity code, you must visit a service point of the Tax Administration or the DVV in person to prove your identity.
Registration of an eu citizen’s right of residence
You must request registration of an EU citizen’s right of residence from the Finnish Immigration Service if
- you are a citizen of an EU country, Liechtenstein or Switzerland, and if
- you stay in Finland for more than 3 months without interruption.
However, if you are a citizen of a Nordic country, you do not need to request EU registration.
To submit a request for EU registration, you must visit a service point of the Immigration Service in person to prove your identity.
After the right of residence has been registered, it will stay in force until further notice. If you registered an EU citizen’s right of residence last season, you do not need to request new EU registration. Last year’s registration is still valid. You can log in to your EnterFinland account and download your registration certificate. The certificate will be available for downloading for 12 months after the date of decision.
For more information, visit: EU citizen | Finnish Immigration Service
Taxation in finland
A seasonal worker arriving in Finland from another country needs a tax card for wages paid by a Finnish employer. The tax rate to be withheld from the wages is stated on the tax card.
If you stay in Finland for no longer than 6 months, you are considered a non-resident taxpayer. Your Finnish employer will withhold tax at source at 35%. Before withholding the tax at source, the employer can deduct €510 a month or €17 a day from your gross wages if so stated in the tax-at-source card.
You can select progressive taxation in place of tax at source. Progressive taxation means that you pay tax based on the amount of income you earn. For seasonal workers, progressive taxation can often be a more favourable option than tax at source. Progressive taxation requires that you are a resident of an EU or EEA country or another country with which Finland has a tax treaty.
Read more about seasonal workers’ taxes: Seasonal work – vero.fi
Apply for a tax card when you have a finnish personal identity code
If you have a Finnish personal identity code, you do not need to go to the Tax Administration’s service point to get a tax card.
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1. Complete the necessary forms
Use Form 6148e to request a tax card.
Also fill in a letter of authorisation if you want the tax card and the related preassessment decision to be delivered directly to the employer. Enter an email address into the address field of the authorisation if you want the finished documents to be delivered by secure email.
Letter of authorisation for tax representation of individual taxpayers (3818)
Send the completed forms to the Tax Administration
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2. Send the completed forms to the Tax Administration
You can send the application and any authorisation needed by secure email or by paper post. If you want to speed up the processing, send the application by secure email.
Using the secure email service
- Send a email message containing your tax card application (Form 6148e) and a letter of authorisation (if any).
- Use the Tax Administration’s secure email service to ensure confidentiality of your personal data and other information.
- Register your email address for sending secure email on https://turvaviesti.vero.fi.
- After registration, you will receive an email message with a link. Click the link to start sending a secure message. Select “Rajoitetusti verovelvollisen kausityöntekijän verokorttihakemus” (non-resident taxpayer’s tax card application) as the recipient. You can add attachment files.
- If you have registered for secure email previously, log in to the service. You will receive a message through which you can ask for a new link for sending a tax card application.
Sending the form by post
Send the application and authorisation (if any) to the Tax Administration’s postal address:
Verohallinto (Tax Administration)
Kausityöntekijät (Seasonal workers)
P.O. Box 1
00052 VERO
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3. The Tax Administration will process your application and send you a tax card
The estimated processing time is two weeks. However, extra time may be needed for postal delivery. The fastest way to receive a tax card is therefore to send the application and any authorisation needed by secure email.
The tax card and the related decision can be sent in the following ways:
- The card can be sent directly to the employer if a letter of authorisation is included in the application. If you want the tax card to be delivered to your employer by secure email, write the employer’s email address into the address field of the authorisation. Otherwise, the Tax Administration will send the card to the postal address provided. For instructions, see 1 Complete the required application forms.
- If a letter of authorisation is not included in the application, the tax card will be sent to the employee’s postal address in Finland, stated in the application.
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Apply for both a tax card and a personal identity code
The Tax Administration and the Immigration Service will organise events in November and December where seasonal workers can apply for a personal identity code, a tax card and the registration of an EU citizen’s right of residence. For more information on the dates and on how to book an appointment, see the instructions for employers: Are you hiring seasonal workers? – vero.fi
At other times, seasonal workers must visit the Tax Administration’s or DVV’s service point in person to receive a personal identity code. If you are a citizen of the EU, you can also be assigned a personal identity code by the Immigration Service when you register your right of residence.
If you have been issued a personal identity code by either the DVV or the Immigration Service, submit a tax card application to the Tax Administration.
If you cannot attend any of the events, please read the instructions below.
Visit a Tax Administration service point for a tax card and a personal identity code
If you do not have a Finnish personal identity code, you can apply for a tax card and a personal identity code at the Tax Administration’s service point.
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1. Make an appointment
Call our service number 029 497 010 to book an appointment.
For information on opening hours, see: Service points that provide personal IDs – vero.fi
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2. Complete the Tax Administration’s online form
To receive a personal identification code and a tax card, you must fill in and submit an online form and the required attachments. Complete the online form. To ensure your scheduled appointment runs smoothly, submit the online form two weeks before the appointment.
Submit the information to the Tax Administration on the online form
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3. Bring the following documents with you:
- Registration information on a foreigner staying in Finland temporarily (6150e): Fill in this form carefully in advance but do not sign it. Sign the form at the Tax Administration’s service point in the presence of a tax official.
- A travel document: a passport or an EU citizen’s identity card.
- A document proving the right of residence and right of work if the worker is not a citizen of an EU country, Iceland, Norway, Liechtenstein or Switzerland (for example, a certificate for seasonal work, a residence permit for seasonal work, a visa for seasonal work or a residence permit for an employed person).
- A copy of your employment contract.
The Tax Administration does not provide interpreter services. Make sure to arrange for an interpreter to be present at the appointment if necessary. Please cancel the appointment if you notice you do not need it.
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4. The Tax Administration will process your application and send you a tax card
The estimated processing time for a personal identity code and a tax card is approximately two weeks.
The tax card and the related decision can be sent in the following ways:
- The card can be sent directly to the employer if a letter of authorisation is included in the application. If you want the tax card to be delivered to your employer by secure email, write the employer’s email address into the address field of the authorisation. Otherwise, the Tax Administration will send the card to your employer’s postal address. For instructions, see 1 Complete the required application forms.
- If no letter of authorisation is included in the application, the tax card will be sent to the employee’s postal address in Finland, stated in the application.
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Visit a DVV service point to apply for a personal identity code
Another way to get a Finnish personal identity code is to visit the Digital and Population Data Services Agency’s (DVV) service point. Once you have a personal identity code, you can apply for a tax card by sending an application to the Tax Administration.
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1. Make an appointment
Make an appointment with the DVV: Welcome — The Digital and Population Data Services Agency.
For information on opening hours, see: Service locations of The Digital and Population Data Services Agency | The Digital and Population Data Services Agency | The Digital and Population Data Services Agency
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2. Complete the DVV’s online form
Complete a request for a personal identity code before your visit to the service point. Use the DVV’s online form. Attach copies of the required documents to the request form.
Request a Finnish personal identity code online
See the instructions on how to apply for a personal identity code
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3. Bring the following documents with you:
- a travel document: a passport or an EU citizen’s identity card
- a document proving the right of residence and right of work if the worker is not a citizen of an EU country, Iceland, Norway, Liechtenstein or Switzerland (for example, a certificate for seasonal work, a residence permit for seasonal work, a visa for seasonal work or a residence permit for an employed person)
- your employment contract.
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4. Apply for a tax card after the DVV has given you a personal identity code.
Submit the tax card application to the Tax Administration only after you have received a personal identity code from the DVV. When you have a Finnish personal identity code, you can apply for a tax card without visiting the Tax Administration’s service point. Remember to enter your Finnish personal identity code into Form 6148e.
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The DVV does not provide interpreter services. Make sure to arrange for an interpreter to be present at the appointment if necessary.
Once the registration is complete, the DVV will send you a personal identity code primarily by email.
Visit the immigration service for registration of an eu citizen’s right of residence
When you request registration of an EU citizen’s right of residence, take the following steps:
- Fill in the application in the Enter Finland service and pay the application fee.
- Book an appointment with the Immigration Service’s service point to prove your identity.
- You can receive the registration certificate from the service point, through the Enter Finland service, or by post.
When you apply for the EU registration for reasons relating to work, your right of residence cannot be registered until after your employment has started.
On the Immigration Service’s web page Registering an EU citizen's right of residence, you can find more information on the EU registration, making appointments and the application fee. You can also find the online form there.
Instructions for seasonal workers: how to use Enter Finland (pdf)
If the Immigration Service issues you a personal identity code when you register, you can proceed to request a tax card from the Tax Administration. When you have a Finnish personal identity code, you can apply for a tax card without visiting the Tax Administration’s service point. Remember to enter your Finnish personal identity code into Form 6148e.
If the Immigration Service does not issue you a personal identity code, you must visit a service point of the Tax Administration or the DVV.
Remember the employee’s rights
When you work as a seasonal worker in Finland, you have the same rights as Finnish workers. For example, you are entitled to the wages and working hours stated in the collective agreement.
The employment contract specifies your terms of employment, such as the wages and working hours and your trial period if you have one. If you make an oral employment contract, the employer must give you the terms in writing. Your employer must introduce you to your work and make sure the work is safe and does not harm your well-being. You the employee must also take care to do your job safely and to follow the instructions. You must always be paid for the work you do. For example, the employer may not require you to work as an unpaid trainee.
If you have a problem at work, talk to your supervisor first. If necessary, call the Occupational Safety and Health Administration on 0295 256 808. Further information on the employee’s rights is provided in a guide published in 18 languages: As a foreign employee in Finland.