Did you know that a shared construction site is an area where at least two different companies work at the same time? In Finland, everyone working on a shared construction site must have a Finnish tax number and the tax number must be registered in the public tax number register. The requirement also applies to foreigners and employees posted to Finland from abroad. However, all Finns automatically have a tax number. If you do not know your own tax number, you can check it from the Tax Administration’s MyTax online service or by contacting the Tax Administration by phone.
Although Finns already have a tax number, it has not been automatically registered in the public tax number register. This is something that is often left undone and is noticed usually just before work begins on site while applying for a site access pass. Fortunately, registration can be done by several parties: the principal contractor, the employer, or the employee themself, for example by calling the Tax Administration’s tax number service. The employee can also register the tax number electronically via MyTax online service.
It is good to remember that the registration is only valid for two (2) years or as long as the person is actively working on a shared construction site that is reported to the Tax Administration on a monthly basis. In case of doubt, you can check if you belong to the tax number register on the Tax Administration’s tax number register check -function on their website by entering the person’s full name (first name and last name) and tax number into the register.
In the case of a foreign person who has not previously worked in Finland, the tax number and its registration are applied for by physically visiting the tax office. At the moment, because of the coronavirus pandemic, a simplified procedure is in place and it has been possible to apply for a tax number electronically. The simplified procedure is in place until 31 March 2022. Despite the simplified procedure, some of the applicants for the tax number have ended up physically visiting the tax office.
When applying for a tax number, it should be noted that not all tax offices can issue a tax number. It is advisable to check in advance the nearest tax office that can issue the tax number. Some offices offer an appointment for groups of more than five (5) people, but not all. The operating model should be checked with the tax office in question.
To obtain a tax number, the applicant must visit the tax office in person. The forms for applying for a tax number must be completed and the person must have other required documents with them. In connection with the application, the registration of the tax number in the public tax number register must be requested if the person works in an area classified as a common construction site.
If the applicant does not speak Finnish or English, it is advisable to bring a person who can help with interpretation. Tax administration staff are multilingual, but it may not be possible to get the service in all languages.
Summary
Finnish employee
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The tax number exists automatically
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The tax number must be registered in the public tax number register
Foreigner or employee posted to Finland
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The tax number must be applied for in person
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The tax number must be registered in the public tax number register
Tips for foreigners and posted workers when applying for a tax number:
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Find out from the Tax Administration website the nearest tax office that issues tax numbers and their office opening hours (tax offices are only open on weekdays). Book an appointment with the tax office if possible.
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If it is not possible to make an appointment, it is advisable to visit the tax office first thing in the morning to avoid the queues.
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Fill out the application forms in advance before visiting the tax office (however, do not sign) and bring other required documents with you.
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If you don’t speak Finnish or English, it is advisable to bring a person who can help with interpretation.
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If you work in an area that is classified as a shared construction site, apply for registration in the public tax number register.
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The transaction takes about 5-30 minutes/person.
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As a general rule, the tax number should be obtained during the visit, but no later than the same day. In some cases, it may take longer to issue a tax number, for example, if the person has previously worked in Finland and is not sure if they already have a Finnish tax number.
