The grey economy
Personal ID and tax number
Personal ID and tax number - Ingressi
Personal ID and tax number - Yleistä
Both the developer and the principal contractor on a construction site have a duty to ensure that everyone working on their site has a personal ID as required under the Finnish Occupational Safety and Health Act. Other employers operating on site are also responsible for ensuring the same with regard to their employees and the employees of their respective partners.
The photo ID must show:
- the name of the person
- a photo of the person
- the name of the employer (wage payer)
(independent contractors should enter ‘independent contractor’ if the name of their firm is not the same as their own name), and
- the tax number of the person, entered in the public tax number register maintained by the Tax Administration.
A photo ID is mandatory for everyone working at a construction site that is a shared workplace. However, persons making occasional deliveries to the construction site do not need to have a photo ID. Photo IDs are not required on a construction site where a building or part thereof is being built or repaired for the personal use of a private individual who is the developer. Workers’ tax numbers must be listed in the Finnish Tax Administration’s public tax number register.
For more information about the obligations on a construction site, see the page Construction industry.