Taxes and tax numbers
Taxes and tax numbers
The Tax Administration is the authority in Finland which is responsible for taxation. If you arrive in Finland to work, the most important single factor affecting your tax treatment is the duration of your stay. Another important factor is the tax residency of your employer — is your employer considered a Finnish employer or a foreign employer.The worker is responsible for the validity of the taxation, you will find more information on the website of the Tax Authoritities.
Workers at a construction site must have a photo ID
Everyone working at a construction site must display an individual photo ID at all times when on site.
The only exceptions to the photo ID requirement are persons delivering supplies to the construction site on a temporary basis and persons performing construction or repair work for their own personal use. No photo ID is required for such persons. Also, photo ID is not required on construction sites that are not shared workplaces.
The photo ID must show:
- whether the person in question is an employee or an independent contractor
- if an independent contractor, the photo ID must show the name of their company
- name and photo of the employee
- name of the employer (wage payer), and
- the tax number entered in the tax number register.
Workers’ tax numbers must be listed in the Finnish Tax Administration’s public tax number register. In other words, the number on the photo ID is not a tax number if it is not registered in the tax administration database. This registration may be performed by the employer or by the employee themselves.
Employees may request a tax number at the local tax office or by phoning the Tax Administration helpline. An employer may request tax numbers for all employees at once.
More information at Finnish Tax Administration's website: Individual tax numbers and the public Tax Number Register
- Tyosuojelu.fi: Construction industry
- Finnish Tax Administration
- Finnish Tax Administration: Tax Numbers
- Finnish Tax Administration: Arriving in Finland from overseas
- Finnish Tax Administration: Work in Finland
- Finnish Tax Administration: Obligations of a foreign employer
- Finnish Tax Administration: Working in Finland for a foreign employer
- Finnish Tax Administration: Foreign leased employees
- Finnish Tax Administration: International traffic