Tax numbers are required at construction sites

Everyone working at a construction site or on an installation project must have a tax number. You can get your tax number at a tax office. If you already have a tax number, ask for it to be included on the public register of tax numbers. You can start working at the construction site after your tax number is registered.

When working at the construction site, you must wear a name tag with your photo and tax number.

Finnish employees at construction sites

Individual taxpayers receive their tax number with their tax card. If you are self-employed, your tax number is included in your prepayment decision.

Your tax number is not automatically added to the public register of tax numbers. If you wish for your tax number to be registered, you will need to request it.

If you do not have a tax number, you have lost your tax number, or you wish to request the registration of your tax number,

Foreign employees at construction sites

You must have a Finnish personal ID before you can get a tax number.

Apply for a personal ID and a tax number at a tax office. Fill in a registration notice (6150e) in advance of your visit to the tax office.

Some of the information you give will be recorded by the Tax Administration for your taxation. This information includes

  • details on your employer or commissioner
  • the length of your stay and work in Finland
  • the amount of wages or income you receive
  • the type of your employment or commission (whether you are a leased employee, self-employed or have an employment contract)

You can speed up the process by filling in one of these forms in advance:

When you visit your tax office, you need to present the necessary documentation so that we can identify you and make sure that you can be registered. Your home country determines the documents we need.

You must take with you

  • a valid passport or official proof of identity with a photograph, from which you can be easily identified
  • a certificate of residence rights from the Finnish Immigration Service, if you have already been in Finland for more than three months – for more information, visit the Finnish Immigration Service website.
  • your employment contract

If your employment contract does not describe the work to be done in Finland, your employer must write a report that includes the following information:

  • name of employee and name of employer
  • what work you do in Finland
  • the time period you will be working in Finland
  • the place where the work will be done
  • who in Finland ordered the work

You must take with you

  • A valid passport featuring a photo that enables easy identification
  • a valid residence permit or visa, if one is required (the need for a visa depends on the length of your stay and your nationality)
  • your employment contract

    If your employment contract does not describe the work to be done in Finland, your employer must write a report that includes the following information:
    • name of employee and name of employer
    • what work you do in Finland
    • the time period you will be working in Finland
    • the place where the work will be done
    • who in Finland ordered the work
  • your right to work is stated in your residence permit

Read more on work rights and residence permits on the Finnish Immigration Service website.

In order to get a personal ID you will have to visit a tax office in person. Personal IDs can only be issued at certain tax offices. See the list of tax offices where a foreign citizen can get a Finnish personal ID.

If you are going to stay longer than a year, you can get the right to be registered in a Finnish municipality of domicile. The Local Register Office will look into your case from the perspective of the legal requirements in order to ascertain whether a Finnish municipality should be included in the data records as your municipality of domicile.

More information on permanent residency (Local Register Offices)

More information about taxation and getting a tax card

Employers can apply for tax numbers for all their employees at the same time:

  • Send us a file containing your workers’ personal IDs.
  • Ask that the employees are added to the public register of tax numbers in the construction industry.

Employers can also ask the Tax Administration register employees who already have a tax number.

Instructions and data format specifications: online requests for employees' individual tax numbers.

If you have more than 5 foreign workers arriving to work and in need of a personal ID, tax card or tax number, make an appointment with the Tax Administration.

Students and teachers also need a tax number if they visit a construction site. The tax number can be shown on the student/teacher ID provided by the educational institution, in which case the student/teacher card can also work as an ID badge.

Educational institutions can request the registration of students

The educational institution can

  • make a list of students who need a tax number
  • ask for them to be entered into the public register of tax numbers

The list must include the name, personal ID and signature of each student.

The document must also specify the member of staff at the educational institution who has been authorised to apply for the issuing and registration of tax numbers on students’ behalf. This enables the Tax Administration to send confirmation of the tax numbers to the right person.